Finance Act, 1995

Repayment of amounts in respect of vehicle registration tax in certain cases.

98.—Chapter IV of Part II of the Finance Act, 1992 , is hereby amended by—

(a) the insertion of the following section after section 135A:

“135B.—(1) The Commissioners may repay to a person an amount of £1,000 in respect of vehicle registration tax paid in respect of a new category A vehicle if—

(a) the vehicle is first registered during the period from the 1st day of July, 1995 to the 31st day of December, 1996,

(b) the person becomes registered as the owner of the vehicle at the time when the vehicle is first registered, and

(c) a category A vehicle owned by the person (‘the scrapped vehicle’) is shown, to the satisfaction of the Revenue Commissioners, to have been scrapped during the period aforesaid and within one month of the date of the first registration of the other vehicle,

(d) the scrapped vehicle was first registered or recorded, not less than 10 years before the date on which it is scrapped, under section 131 or section 6 of the Roads Act, 1920 , or a system for maintaining a record of vehicles and their ownership established by or on behalf of the government of another state, and

(e) during the whole of the period of 2 years ending on the date aforesaid—

(i) a licence under section 1 of the Act of 1952 taken out by the person was in force in respect of the scrapped vehicle, and

(ii) an approved policy of insurance referred to in paragraph (a) of section 56 (1) of the Road Traffic Act, 1961 , and issued to the person, was in force in respect of the scrapped vehicle, or the person was an exempted person within the meaning of section 60 (inserted by section 54 of the Road Traffic Act, 1968 ) of that Act.

(2) Notwithstanding paragraph (e) of subsection (1), the Commissioners may make a repayment under that subsection in a case where, during a period or periods not exceeding, or not exceeding in aggregate, 6 months and occurring in, but not including the last day of, the period, as respects the scrapped vehicle concerned, referred to in the said paragraph (e)—

(a) a licence referred to in that paragraph was not in force, or

(b) both such a licence and an approved policy of insurance referred to in that paragraph were not in force,

in respect of the scrapped vehicle if, in respect of the period or each period during which such a licence was not in force, a declaration of non-use of the vehicle made before a member of the Garda Síochána and stamped with the appropriate Garda Síochána station stamp was accepted by the licensing authority concerned in respect of the vehicle.

(3) A vehicle in respect of which a repayment under subsection (1) has been made shall not be disposed of during the period of 6 months from the date of its first registration and, if such a vehicle is so disposed of, the person to whom such a repayment was made shall pay to the Commissioners on the day of the disposal an amount in respect of vehicle registration tax equal to the amount of the repayment.

(4) An amount due by a person to the Commissioners under subsection (3) may be recovered by them from the person as a simple contract debt in any court of competent jurisdiction.

(5) In this section—

‘new’ means not used or secondhand;

‘scrapped’, in relation to a vehicle, means subjected to the destruction of the chassis and the engine of the vehicle.”,


(b) in section 141, the substitution of the following paragraph for paragraph (s) (inserted by the Finance (No. 2) Act, 1992 ) of subsection (2):

“(s) make provision (including the prescription of conditions, restrictions and limitations) in relation to subsections (7), (11) and (15) of section 134 and section 135B.”.