Motor Vehicle (Duties And Licences) Act 2012

Amendment of paragraph 6 of Part I of Schedule to Act of 1952.

7.— (1) Paragraph 6 of Part 1 of the Schedule to the Act of 1952 (amended by section 3 of this Act) is amended—

(a) in subparagraph (d), by substituting “subject to sub-paragraphs (f) to (n), any vehicle” for “any vehicle”,

(b) in subparagraph (e), by substituting “subparagraphs (f) to (n)” for “subparagraph (f)”,

(c) by substituting the following subparagraph for subparagraph (f):

“(f) where a vehicle mentioned in subparagraph (e) which at the time of registration—

(i) was a new vehicle 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, and

(ii) in respect of which the rate of duty that would have applied to it under subparagraph (d)(i), if that subparagraph had been in operation when it was so registered and had applied to it, is less than the rate of duty specified in relation to it in subparagraph (e),

then, the rate of duty as respects that vehicle for licences taken out—

(I) during the period beginning on 1 July 2008 and ending on 30 April 2012 for periods beginning on any date between 1 July 2008 and 30 April 2012 shall be the rate of duty specified in subparagraph (d), and

(II) on or after 1 May 2012 for periods beginning on or after that date shall be the rate of duty specified in subparagraph (h),”,

(d) by substituting the following subparagraph for subparagraph (g):

“(g) where a vehicle was registered outside of the State during the period beginning on 1 January 2008 and ending on 30 June 2008 and is subsequently registered in the State on or after 1 January 2008 under section 131 of the Finance Act 1992 as a category A vehicle or a category M1 vehicle, as the case may be, and which has an identification mark assigned by the Revenue Commissioners under section 131 (5) of the Finance Act 1992 which signifies that the vehicle was first brought into use during the year 2008, then, notwithstanding any other provision of this paragraph, the rate of duty as respects that vehicle for licences taken out—

(i) during the period beginning on 1 July 2008 and ending on 30 April 2012 for periods beginning on any date between 1 July 2008 and 30 April 2012 shall be chargeable at the lower of the rates of duty for the vehicle under subparagraph (d) or (e), and

(ii) on or after 1 May 2012 for periods beginning on or after that date shall be the rate of duty for the vehicle under subparagraph (j), (k), (l), (m) or, as the case may be, (n),”,

and

(e) by inserting the following subparagraphs after subparagraph (g):

“(h) on or after 1 May 2012 the rate of duty for a licence taken out in respect of a vehicle referred to in subparagraph (f) for periods beginning on or after 1 May 2012 shall be the rate of duty—

(i) specified in subparagraph (d) if, in respect of such vehicle, the rate of duty paid on—

(I) a licence taken out for any period beginning on 1 December 2011, or

(II) a licence taken out for any period beginning before 1 December 2011 that was in force on that date,

was the rate of duty specified in subparagraph (d), and

(ii) specified in subparagraph (d) if the rate of duty in respect of a licence—

(I) that was required to have been taken out for any period beginning on 1 December 2011 but was not taken out on that date, or

(II) that was required to have been taken out for any period beginning before 1 December 2011 and be in force on that date but was not taken out or in force on that date,

would have been the rate of duty specified in subparagraph (d) had the licence had been taken out on 1 December 2011 or before 1 December 2011 and had been in force on that date,

(i) without prejudice to subparagraph (h) and for the avoidance of doubt, where a vehicle referred to in subparagraph (f)(i) did not comply with subparagraph (f)(ii) and the rate of duty as respects that vehicle—

(i) for a licence taken out—

(I) for any period beginning on 1 December 2011, or

(II) for any period beginning before 1 December 2011 and in force on that date,

was the rate of duty specified in subparagraph (e), then on and after 1 May 2012 the rate of duty for licences taken out in respect of that vehicle for periods beginning on and after 1 May 2012 shall be the rate of duty specified in subparagraph (e), or

(ii) in respect of a licence—

(I) that was required to have been taken out for any period beginning on 1 December 2011 but was not taken out on that date, or

(II) that was required to have been taken out for any period beginning before 1 December 2011 and be in force on that date but was not taken out or in force on that date,

would have been the rate of duty specified in subparagraph (e), then on and after 1 May 2012 the rate of duty for licences taken out in respect of that vehicle for periods beginning on and after 1 May 2012 shall be the rate of duty specified in subparagraph (e),

(j) where a vehicle referred to in subparagraph (g)—

(i) was registered in the State during the period beginning on 1 January 2008 and ending on 31 December 2011,

(ii) in respect of which a licence had been taken out for any period beginning—

(I) on 1 December 2011, or

(II) before 1 December 2011 and was in force on that date,

and

(iii) the rate of duty paid on such licence was the rate of duty—

(I) under subparagraph (d), then the rate of duty for a licence taken out in respect of such vehicle on or after 1 May 2012 for periods beginning on or after that date shall be the rate of duty specified in subparagraph (d), or

(II) under subparagraph (e), then the rate of duty for a licence taken out in respect of such vehicle on or after 1 May 2012 for periods beginning on or after that date shall be the rate of duty specified in subparagraph (e),

(k) where a vehicle referred to in subparagraph (g)—

(i) was registered in the State during the period beginning on 1 January 2008 and ending on 31 December 2011, and

(ii) in respect of which a licence was required to have been taken out for any period on 1 December 2011, or before 1 December 2011 and to have been in force on that date but was not taken out or in force on that date,

then on and after 1 May 2012 the rate of duty for a licence for that vehicle for periods beginning on or after 1 May 2012 shall be the rate of duty—

(I) specified in subparagraph (d) where the rate of duty in respect of that licence would have been the rate of duty under subparagraph (d) if the licence had been taken out, or had been in force, on 1 December 2011, or

(II) specified in subparagraph (e) where the rate of duty in respect of that licence would have been the rate of duty under subparagraph (e) if the licence had been taken out, or in force, on 1 December 2011,

(l) where a vehicle referred to in subparagraph (g)—

(i) was registered in the State during the period beginning on 1 January 2008 and ending on 31 December 2011, and

(ii) in respect of which a licence would have been required to have been taken out for any period beginning on 1 December 2011, or before 1 December 2011 and to have been in force on that date but, in accordance with section 20(1)(b)(i) of the Finance (No. 2) Act 1992 , a licence was not taken out in respect of that vehicle,

then on and after 1 May 2012 the rate of duty for a licence for that vehicle for periods beginning on or after 1 May 2012 shall be chargeable at the lower of the rates of duty under subparagraph (d) or (e) that would have applied had a licence been taken out for any period beginning on 1 December 2011,

(m) where a vehicle referred to in subparagraph (g) was registered in the State during the period beginning on 1 January 2012 and ending on 30 April 2012, and in respect of which a licence—

(i) had been taken out for any period beginning—

(I) on 1 April 2012, or

(II) before 1 April 2012 and was in force on that date,

(ii) was required to have been taken out for any period beginning—

(I) on 1 April 2012, or

(II) before 1 April 2012 and required to have been in force on that date,

or

(iii) would have been required to have been taken out for any period beginning—

(I) on 1 April 2012, or

(II) before 1 April 2012 and would have been required to be in force on that date,

but, in accordance with section 20(1)(b)(i) of the Finance (No. 2) Act 1992 , a licence was not taken out in respect of that vehicle,

then on or after 1 May 2012 the rate of duty for a licence taken out for that vehicle for periods beginning on or after 1 May 2012 shall be chargeable at the lower of the rates of duty under subparagraph (d) or (e) that would have applied had the vehicle been registered in the State on 1 December 2011 and had a licence been taken out for that vehicle for any period beginning on 1 December 2011,

(n) on or after 1 May 2012 the rate of duty for licences taken out on or after that date for periods beginning on or after that date in respect of a vehicle referred to in subparagraph (g) that is registered in the State on or after 1 May 2012 shall be chargeable at the lower of the rate of duty under subparagraph (d) or (e) that would have applied had the vehicle been registered in the State on 1 December 2011 and had a licence been taken out for that vehicle for any period beginning on 1 December 2011.”.

(2) This section shall come into operation on 1 May 2012.