Motor Vehicle (Duties And Licences) Act 2012

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

5. Section 21 (amended by the Act of 2008) of the Act of 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, €55,

(ii) in the case of a licence for exhibition only on any other vehicle, €328.

(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, €35,

(ii) in the case of a licence for exhibition only on any other vehicle, €80.”.