Next (SCHEDULE)

5 2008

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Number 5 of 2008



ARRANGEMENT OF SECTIONS

Section

1. Definitions.

2. Application of certain sections.

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 the Act of 1992.

7. 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 1992

1992, No. 9

Motor Vehicle (Duties and Licences) Act 2003

2003, No. 5

Motor Vehicle (Duties and Licences) Act 2004

2004, No. 5

Road Traffic Act 1961

1961, No. 24

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Number 5 of 2008

MOTOR VEHICLE (DUTIES AND LICENCES) ACT 2008


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.

[26th March, 2008]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

Definitions.

1 .— In this Act—

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

“ Act of 1992 ” means Finance (No. 2) Act 1992 ;

“ Act of 2004 ” means Motor Vehicle (Duties and Licences) Act 2004 ;

“category A vehicle” has the same meaning as it has in section 130 (as amended by section 6 of the Act of 1992) of the Finance Act 1992 .

Application of certain sections.

2 .— (1) Subject to subsection (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 Act of 1992, for periods beginning on or after 1 February 2008.

(2) Nothing in subsection (1) affects the operation of Part I inserted in the Schedule to the Act of 1952 by section 4 with respect to—

(a) paragraph 6(d) in that Part referring to anything registered under section 131 of the Finance Act 1992 as a category A vehicle on or after 1 July 2008, or

(b) paragraph 6(f) in that Part referring to anything registered under section 131 of the Finance Act 1992 as a category A vehicle during the period beginning on 1 January 2008 and ending on 30 June 2008.

Amendment of section 1 of Act of 1952.

3 .— Section 1 of the Act of 1952 is amended by substituting for subsection (2) (inserted by the Motor Vehicle (Duties and Licences) Act 2003 ) the following:

“(2) (a) Subject to paragraph (b), 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 vehicle on which a duty of €99 or less is chargeable) for such periods of the year and on payment of duty at such rates as the Minister for the Environment, Heritage 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.”.

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 2004) 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 2004) to the Act of 1952 is amended—

(a) in paragraph 1 after the definition of “bicycle” by inserting the following:

“ ‘category A vehicle’ has the same meaning as it has in section 130 (as amended by section 6 of the Finance (No. 2) Act 1992 ) of the Finance Act 1992 ;

‘CO2 emissions’ means the level of carbon dioxide (CO2) emissions for a vehicle measured in accordance with the provisions of Council Directive 80/1268/EEC of 16 December 1980 (as amended) and listed in Annex VIII to Council Directive 70/156/EEC of 6 February 1970 (as amended) and contained in the relevant EC type-approval certificate or EC certificate of conformity or any other appropriate documentation which confirms compliance with any measures taken to give effect in the State to any act of the European Communities relating to the approximation of the laws of Member States in respect of type-approval for the type of vehicle concerned;

‘ new vehicle ’ has the same meaning as it has in section 133 of the Finance Act 1992 ;”,

(b) 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, be—

(i) €21 where, apart from this paragraph, paragraph 1 of Part I would apply to the vehicle, and

(ii) €46 in respect of any other vehicle.”.

Amendment of section 21(3) of the Act of 1992.

6 .— Section 21 (as amended by the Act of 2004) of the Act of 1992 is amended by substituting for subsection (3) the following:

“(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, €49, and

(ii) in the case of a licence for exhibition only on any other vehicle, €293.

(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, €32, and

(ii) in the case of a licence for exhibition only on any other vehicle, €71.”.

Short title.

7 .— This Act may be cited as the Motor Vehicle (Duties and Licences) Act 2008.