Local Government Act, 1998

Payments into the Fund by local authorities.

5.—(1) In this section—

“miscellaneous fees and duties” means—

(a) duties imposed by section 21 of the Finance (No. 2) Act, 1992 ;

(b) fees payable under the European Communities (Vehicle Testing) Regulations, 1991 ( S.I. No. 356 of 1991 );

(c) fees payable under the Road Traffic (Licensing of Trailers and Semi-Trailers) Regulations, 1982 ( S.I. No. 35 of 1982 );

(d) fees payable to a local authority under the Road Traffic (Public Service Vehicles) Regulations, 1963 ( S.I. No. 191 of 1963 );

(e) any other fees which prior to the commencement of section 5 of the Local Government (Financial Provisions) Act, 1997 , were payable into a Motor Tax Account; and

(f) such fees or other moneys as may be prescribed for the purposes of this definition;

“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 ).

(2) Notwithstanding anything contained in any other enactment, there shall be paid into the Fund by each local authority the amount of motor vehicle tax, driver licence duties and miscellaneous fees and duties collected by it in each local financial year.

(3) Any amounts required to be paid into the Fund by this section shall be so paid in such manner and at such times as are specified in a direction given by the Minister for the purposes of this section.

(4) A reference in this section to the collection by a local authority of an amount of any tax, fee or duty includes a reference to an amount of any such tax, fee or duty collected by it, under a relevant arrangement, on behalf of another local authority.

(5) A reference in this section to an amount of any tax, fee or duty shall be construed as a reference to the amount of the tax, fee or duty concerned after there has been deducted therefrom any amount under and in accordance with section 7 .