Next (SCHEDULE)

5 2003

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Number 5 of 2003


MOTOR VEHICLE (DUTIES AND LICENCES) ACT 2003


ARRANGEMENT OF SECTIONS

Section

1.

Interpretation.

2.

Application of sections 3 to 6.

3.

Amendment of section 1 of Act of 1952.

4.

Amendment of Part I of Schedule to Act of 1952.

5.

Amendment of Part II of Schedule to Act of 1952.

6.

Amendment of section 21(3) of Finance (No. 2) Act 1992.

7.

Amendment of section 60 of Finance Act 1993.

8.

Amendment of Road Vehicles (Registration and Licensing) Order 1958.

9.

Short title.

SCHEDULE


Acts Referred to

Finance (Excise Duties) (Vehicles) Act 1952

1952, No. 24

Finance (No. 2) Act 1992

1992, No. 28

Finance Act 1993

1993, No. 13

Finance Act 1994

1994, No. 13

Motor Vehicle (Duties and Licences) Act 2001

2001, No. 22

Road Traffic Act 1961

1961, No. 24

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Number 5 of 2003


MOTOR VEHICLE (DUTIES AND LICENCES) ACT 2003


AN ACT TO AMEND AND EXTEND THE FINANCE (EXCISE DUTIES) (VEHICLES) ACT 1952 AND THE FINANCE (NO. 2) ACT 1992 IN RESPECT OF CERTAIN DUTIES OR LICENCES LEVIABLE OR ISSUABLE THEREUNDER AND TO PROVIDE FOR RELATED MATTERS.

[10th April, 2003]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

Interpretation.

1. —(1) In this Act—

“Act of 1952” means the Finance (Excise Duties) (Vehicles) Act 1952 ;

“Act of 2001” means the Motor Vehicle (Duties and Licences) Act 2001 ;

“Minister” means the Minister for the Environment and Local Government.

(2) In this Act—

(a) a reference to a section is a reference to a section of this Act unless it is indicated that reference to some other enactment is intended,

(b) a reference to any enactment is a reference to that enactment as amended, extended or adapted by or under any subsequent enactment (including this Act).

Application of sections 3 to 6.

2. Sections 3 to 6 apply as respects licences taken out, under section 1 of the Act of 1952 or, as the case may be, the provision concerned of the Finance (No. 2) Act 1992 , for periods beginning on or after 1 January 2003.

Amendment of section 1 of Act of 1952.

3. —(1) Section 1 (as amended by the Act of 2001) of the Act of 1952 is amended by substituting the following subsection for subsection (2):

“(2) (a) Subject to paragraph (b) of this subsection, the duties charged under this section shall be paid annually upon licences to be taken out by the person keeping the vehicle.

(b) A licence may be taken out in respect of a vehicle (not being a tramcar or a vehicle on which a duty of €114 or less is chargeable) for such periods of the year and on payment of duty at such rates as the Minister for the Environment and Local Government may by regulations prescribe, but—

(i) a rate of duty so prescribed shall be such as to bear to the full annual duty no less proportion than the period of the licence bears to a year, and

(ii) the rate of duty so prescribed for a licence for a vehicle for one quarter of the year only shall not exceed 30 per cent of the full annual duty.”.

(2) Any regulations under subsection (2) of section 1 of the Act of 1952 that are in force immediately before the commencement of this section shall continue in force as if made under the subsection inserted by this section and may be amended or revoked accordingly.

Amendment of Part I of Schedule to Act of 1952.

4. —The Schedule to the Act of 1952 is amended by substituting the Part set out in the Schedule to this Act for Part I (inserted by the Act of 2001) of the first-mentioned Schedule.

Amendment of Part II of Schedule to Act of 1952.

5. —Part II of the Schedule (as amended by the Act of 2001) to the Act of 1952 is amended by substituting the following paragraph for paragraph 5:

“5. Where the applicant for a licence under section 1 of this Act satisfies the licensing authority that the vehicle in respect of which the licence is sought was constructed more than 30 years prior to the commencement of the period in respect of which the licence is sought the annual rate of duty shall, notwithstanding Part I of this Schedule, be—

(i) €18 where, apart from this paragraph, paragraph 1 of Part I of this Schedule would apply to the vehicle, and

(ii) €40 in respect of any other vehicle.”.

Amendment of section 21(3) of Finance (No. 2) Act 1992.

6. —Section 21 (as amended by the Act of 2001) of the Finance (No. 2) Act 1992 is amended by substituting the following subsection for subsection (3):

“(3) (a) There shall be charged, levied and paid on a trade licence a duty of excise of—

(i) in the case of a licence for exhibition only on a motor-cycle, €43,

(ii) in the case of a licence for exhibition only on any other vehicle, €255.

(b) There shall be charged, levied and paid on a trade licence issued in place of a trade licence that has been lost, stolen or destroyed a duty of excise of—

(i) in the case of a licence for exhibition only on a motor-cycle, €28,

(ii) in the case of a licence for exhibition only on any other vehicle, €62.”.

Amendment of section 60 of Finance Act 1993.

7. —Section 60 (as amended by the Finance Act 1994 ) of the Finance Act 1993 is amended, in subsections (1)(a) and (2)(a), by substituting “, driving licences and provisional licences under Part III of the Act of 1961 and information derived from the register.” for “and driving licences and provisional licences under Part III of the Act of 1961.”.

Amendment of Road Vehicles (Registration and Licensing) Order 1958.

8. —(1) Article 3 of the Road Vehicles (Registration and Licensing) Order 1958 (S.I. No. 15 of 1958) is amended by inserting in the definition of “licensing authority”, after “county borough”, “or, unless the context other requires, the Minister”.

(2) This section comes into operation on such day as the Minister may appoint by order.

Short title.

9. —This Act may be cited as the Motor Vehicle (Duties and Licences) Act 2003 .