Local Government (Financial Provisions) Act, 1997

Local variation of car tax rates.

9.—(1) In this section—

“local authority” means, unless the context otherwise requires, the council of a county or the corporation of a county borough;

“relevant arrangement” means—

(a) an agreement entered into under section 59 of the Local Government Act, 1955 ;

(b) a scheme made pursuant to the Dublin (Preparations for Reorganisation) Regulations, 1993 ( S.I. No. 52 of 1993 );

or

(c) arrangements made pursuant to Article 5 of the Local Government (Reorganisation) Act, 1985 , (County Borough of Galway) Order, 1985 ( S.I. No. 426 of 1985 );

“relevant period” means—

(a) a period of 12 months beginning on any 1st day of April or such other date as may be prescribed,

or

(b) such other period as may be prescribed.

(2) Subject to the provisions of this section, a local authority that is not a party to an arrangement referred to in subsection (3) may decide, in relation to car tax that is liable to be collected by it in respect of a relevant period, that the rate at which such tax shall be paid shall, in lieu of the rate standing specified for the time being under any enactment in respect of such tax, be such rate as is specified in the decision (being a rate that is greater than the rate standing so specified under the enactment).

(3) Subject to the provisions of this section, a local authority which, under a relevant arrangement, collects, on behalf of another local authority or authorities, car tax may decide, in relation to both, and only both, car tax that is liable to be collected by it—

(a) on its own behalf in respect of a relevant period,

and

(b) on behalf of the said other authority or authorities (each of which is referred to in subsections (5) and (10) as a “facilitated local authority”) in respect of the said period,

that the rate at which such tax shall be paid shall, in lieu of the rate standing specified for the time being under any enactment in respect of such tax, be such rate as is specified in the decision (being a rate that is greater than the rate standing so specified under the enactment).

(4) Where a local authority makes a decision under subsection (2) or (3), the car tax concerned referred to in subsection (2) or, as the case may be, subsection (3) shall, in respect of the relevant period concerned, be paid at the rate specified in the decision and the provisions of every enactment relating to the charging, levying and paying of the said tax and all other matters in respect thereof shall apply and have effect in relation to the said tax payable at the said rate as they apply and have effect in relation to the said tax payable at the rate standing specified for the time being under any enactment.

(5) If, in relation to a facilitated local authority, the relevant arrangement concerned referred to in subsection (3) ceases to be in force before the expiry of the relevant period in respect of which the decision concerned under that subsection was made, the said decision shall be deemed to operate so as to have effect in relation to car tax that is liable to be collected in respect of the said period by that facilitated local authority.

(6) Where the amount of car tax that would, apart from this subsection, be payable, by virtue of a decision under subsection (2) or (3), in relation to a vehicle in respect of a relevant period is a whole number of pounds and a fraction of a pound, the amount of such tax that shall be so payable shall be the said amount rounded up to the nearest whole number of pounds.

(7) A decision under subsection (2) or (3) shall not specify, as a rate at which car tax is to be paid, a rate that will result in the amount of such tax that would, apart from subsection (6), be payable in relation to a vehicle being—

(a) in case the relevant period to which the decision relates is a period beginning on the 1st day of April, 1998, an amount that is greater than 3 per cent.,

or

(b) in case the relevant period to which the decision relates is a period other than the period aforesaid, an amount that is greater than 6 per cent.,

more than the amount of such tax that would be payable in relation to the vehicle if the rate at which such tax was to be paid were the rate standing specified for the time being under any enactment in respect of that tax.

(8) The making of a decision under subsection (2) or (3) shall be a reserved function.

(9) A local authority which is a council of a county shall, if it proposes to make a decision under subsection (2), request each urban authority (if any) situate in that county to make a submission in writing to it as to the rate that the urban authority considers ought to be specified in the decision.

(10) A local authority which is a party to an arrangement referred to in subsection (3) shall, if it proposes to make a decision under that subsection, request—

(a) each facilitated local authority concerned,

and

(b) if the first-mentioned local authority is a council of a county, each urban authority (if any) situate in that county,

to make a submission in writing to it as to the rate that the local authority or, as the case may be, the urban authority considers ought to be specified in the decision.

(11) Where—

(a) pursuant to a request under subsection (9), one or more urban authorities make to the local authority concerned a submission or submissions in writing of the kind referred to in that subsection,

or

(b) pursuant to a request under subsection (10), one or more local authorities (which expression in this subsection includes one or more urban authorities) make to the local authority concerned a submission or submissions in writing of the kind referred to in that subsection,

the local authority concerned (“the first-mentioned authority”) and the said local authority or authorities shall endeavour to agree as to the rate to be specified in the decision proposed to be made by the first-mentioned authority and, if they agree as to the rate to be so specified in the decision, the rate agreed by them shall be the rate specified in the decision and, if they do not so agree, the rate to be so specified shall be a rate decided by the first-mentioned authority.

(12) The following shall be reserved functions—

(a) the making of a submission of the kind referred to in subsection (9) or (10),

(b) the entering into an agreement under subsection (11).

(13) The Minister may make regulations for the purpose of enabling this section to have full effect and, in particular, may make regulations—

(a) specifying procedures to be followed by—

(i) a local authority in making a request under subsection (9) or (10),

(ii) an urban authority or a local authority in making a submission of the kind referred to in subsection (9) or (10),

(iii) each local authority and, as the case may be, urban authority concerned in endeavouring to enter into an agreement under subsection (11),

(b) specifying as a condition for the thing being regarded as validly and effectually done for the purposes of this section that anything that may be done, or is required to be done, under this section be done before a specified date in a local financial year,

(c) requiring a local authority to publish, in a specified manner, notice of the making by it of a decision under subsection (2) or (3).