Motor Vehicle (Duties and Licences) Act 2008

Amendment of section 1 of Act of 1952.

3.— Section 1 of the Act of 1952 is amended by substituting for subsection (2) (inserted by the Motor Vehicle (Duties and Licences) Act 2003 ) the following:

“(2) (a) Subject to paragraph (b), the duties charged under this section shall be paid annually upon licences to be taken out by the person keeping the vehicle.

(b) A licence may be taken out in respect of a vehicle (not being a vehicle on which a duty of €99 or less is chargeable) for such periods of the year and on payment of duty at such rates as the Minister for the Environment, Heritage and Local Government may by regulations prescribe, but—

(i) a rate of duty so prescribed shall be such as to bear to the full annual duty no less proportion than the period of the licence bears to a year, and

(ii) the rate of duty so prescribed for a licence for a vehicle for one quarter of the year only shall not exceed 30 per cent of the full annual duty.”.