S.I. No. 265/1997 - Local Government (Local Variation of Car Tax Rates) Regulations, 1997

S.I. No. 265 of 1997.

LOCAL GOVERNMENT (LOCAL VARIATION OF CAR TAX RATES) REGULATIONS, 1997

The Minister for the Environment in exercise of the powers conferred on him by section 9 (13) of the Local Government (Financial Provisions) Act, 1997 (No. 29 of 1997), hereby makes the following Regulations:—

1. These Regulations may be cited as the Local Government (Local Variation of Car Tax Rates) Regulations, 1997.

2. In these Regulations:

the Act of 1997 means the Local Government (Financial Provisions) Act, 1997 ;

"car tax" has the meaning assigned to it in the Local Government (Financial Provisions) Act, 1997 ;

"collecting authority" means a local authority which collects motor tax,

"local authority" means the council of a county or the corporation of a county borough;

"the Minister" means the Minister for the Environment;

"motor tax" has the meaning assigned to it in the Local Government (Financial Provisions) Act, 1997 ;

"non collecting authority" means

— in relation to each collecting authority which is a council of a county and which is not party to a relevant arrangement, an urban authority situate in that county;

— in relation to each collecting authority which (a) is party to a relevant arrangement and (b) collects motor tax on behalf of a local authority pursuant to such arrangement, the last mentioned local authority; and where that collecting authority is the council of a county, each urban authority situate in that county.

"relevant arrangements" has the meaning assigned to it in section 9 of the Local Government (Financial Provisions) Act, 1997 ;

"relevant period" has the meaning assigned to it in section 9 of the Local Government (Financial Provisions) Act, 1997 ;

"urban authority" means the corporation of a borough, other than a county borough, or the council of an urban district.

3. In these Regulations a reference to an article is a reference to an article in these Regulations.

4. Each collecting authority shall before the 5th day of July 1997 and in any subsequent year, before the 30th day of June request each non collecting authority to make a submission in writing to it on or before the 20th day of August in the year in which the request was made ("the submission day") proposing a rate of increase if any that the non collecting authority considers ought to be specified in a decision under section 9 (2) or 9 (3) of the act of 1997as the case may be in respect of the rate of car tax to be paid in the next relevant period ("a section 9 decision").

5. In making a request under Article 4, the collecting authority shall furnish to the non collecting authority an estimate of the amount of car tax that would fall to be payable to the non collecting authority under section 10 of the act of 1997 in respect of the next relevant period arising from a section 9 decision to increase the rate of car tax by 1 per cent.

6. Where on or before the submission day one or more non collecting authorities make a submission pursuant to article 4, the collecting authority and each such non collecting authority shall endeavour to agree the said rate on or before the 20th day of September in that year ("the agreement day").

7. Where an agreement under Article 6 has not been reached on or before the agreement day, the collecting authority shall make a section 9 decision on or before 27th day of September in that year, and shall, within 3 days of making such a decision notify each non collecting authority of the rate of car tax specified in that decision.

8. A collecting authority shall as soon as may be after making a section 9 decision, publish a notice of the rate of car tax specified in that decision in at least one newspaper circulating in the area in which the said rate will be payable.

GIVEN under the Official Seal of the Minister for the Environment,

this 19th day of June, 1997.

BRENDAN HOWLIN,

 Minister for the Environment.

EXPLANATORY NOTE.

These regulations establish the consultation procedures to be followed by local authorities in making a decision on a local variation on the rate of car tax under section 9 of the Local Government (Financial Provisions) Act, 1997 .