Non-Use of Motor Vehicles Act 2013

Amendment of section 20 of Act of 1992

6. Section 20 of the Act of 1992 is amended—

(a) in subsection (1)(b) by substituting the following subparagraph for subparagraph (i):

“(i) a vehicle in respect of a period specified in a non-use declaration commencing—

(I) in relation to a vehicle not previously the subject of a licence under section 1 of the Act of 1952, on the date of entry of the vehicle on the register provided that the registered owner furnishes the non-use declaration to a licensing authority not more than ten days after that date of entry,

(II) on the date of expiration of—

(A) the most recent licence in respect of the vehicle taken out under section 1 of the Act of 1952, or

(B) the period specified in the most recent non-use declaration in respect of the vehicle accepted by a licensing authority,

provided that the registered owner furnishes the non-use declaration to a licensing authority not more than one month before the said date of expiration, or

(III) on the date of transfer of ownership of the vehicle, provided that the person to whom the vehicle has been transferred furnishes the non-use declaration to a licensing authority not more than ten days after the date of transfer of ownership,”,

and

(b) by inserting the following subsection after subsection (1A):

“(1AB) (a) In this subsection—

‘additional charge’ means an amount which—

(i) when added to one-twelfth of the annual rate of duty of excise equals a sum which is one-tenth of the annual rate of the duty of excise, and

(ii) is payable on the licence in respect of each month of the period of arrears,

and where a person is liable to pay an additional charge under this subsection as well as the duty of excise charged and levied on a vehicle under section 1 of the Act of 1952 and payable on a licence under that section of that Act, and the product of the calculation of the additional charge and duty of excise concerned is not a whole number of euro, the amount shall be rounded down to the nearest whole number of euro;

‘period of arrears’, in relation to a licence to which paragraph (b) applies, is the period beginning on the date of—

(i) the entry on the register referred to in paragraph (b)(i),

(ii) the expiration of—

(I) the most recent licence taken out under section 1 of the Act of 1952 referred to in paragraph (b)(ii)(I), or

(II) the period specified in the most recent non-use declaration accepted by a licensing authority referred to in paragraph (b)(ii)(II),

or

(iii) the transfer of ownership referred to in paragraph (b)(iii),

and ending on the day before the commencement date of that licence.

(b) Where an application for a licence under section 1 of the Act of 1952 is made to a licensing authority—

(i) in relation to a vehicle not previously the subject of such a licence, in a month other than the month in which the vehicle is entered on the register,

(ii) more than one month after the expiration of, in relation to a vehicle, as the case may be—

(I) the most recent licence taken out under section 1 of the Act of 1952, or

(II) the period specified in the most recent non-use declaration accepted by a licensing authority,

or

(iii) where a transfer of ownership of a vehicle has taken place, in a month other than the month in which the ownership is transferred,

the owner of the vehicle, in respect of each month of the period of arrears, shall be liable to pay to the licensing authority concerned an additional charge as well as the duty of excise, charged and levied on a vehicle under section 1 of the Act of 1952 and payable on a licence under that section of that Act, and the licensing authority shall not grant the licence unless the additional charge and duty of excise is paid.

(c) The rate of the duty of excise which is payable on a licence to which paragraph (b) applies on the day that it is taken out shall be the rate of the duty of excise—

(i) payable in respect of the licence for all of the period of arrears, and

(ii) to apply for the purposes of the calculation of the additional charge for all of the period of arrears.”.