Finance Act 2012
Vehicle registration tax.
83.— (1) Chapter IV (which relates to the registration and taxation of vehicles) of Part II of the Finance Act 1992 is amended—
(a) in section 130 by inserting the following after the definition of “the register”:
“ ‘registration’ includes re-registration;”,
(b) in section 130 by substituting the following for the definition of “vehicle”:
“ ‘vehicle’ means a mechanically propelled vehicle, including an unregistered vehicle—
(a) built up from the chassis, or
(b) built using a monocoque or an assembly serving an equivalent purpose as a chassis,
which chassis, monocoque or assembly is either new or unused or is derived from another unregistered vehicle;”,
(c) by deleting sections 130A, 130B and 131A,
(d) in section 132 by substituting in subsection (1) “Subject to the provisions of this Chapter” for “In addition to any other duty which may be chargeable, subject to the provisions of this Chapter”,
(e) by deleting section 132(5)(b),
(f) in section 133 by substituting the following for “new vehicle”:
“ ‘new vehicle’ means a vehicle that has not previously been registered or recorded on a permanent basis—
(a) in the State under this Chapter or, before 1 January 1993, under any enactment repealed or revoked by section 144A or under any other provision to like effect as this Chapter or any such enactment, or
(b) under a corresponding system for maintaining a record for vehicles and their ownership in another state,
and where the vehicle has been acquired under general conditions of taxation in force in the domestic market;”,
(g) by deleting subsections (1) to (5) of section 135B,
(h) in section 135B(6)(a) by substituting “sections 105B and 105D” for “sections 105B, 105C and 105D”,
(i) by deleting sections 135BA and 135C(3)(a),
(j) by inserting the following section after section 135C:
“Repayment of amounts of vehicle registration tax on export of certain vehicles.
135D.— (1) The Commissioners may repay to a person an amount calculated in accordance with this section of vehicle registration tax based on the open market selling price of a vehicle which has been removed from the State, where—
(a) the vehicle is a category M1 vehicle,
(b) the vehicle has been registered under section 131 and the vehicle registration tax has been paid,
(c) the vehicle was, immediately prior to being so removed, registered under section 131,
(d) within 30 days prior to being so removed—
(i) the vehicle and any documentation to which paragraph (b) or (c) relates, and
(ii) where applicable, a valid test certificate (within the meaning of the Road Traffic (National Car Test) Regulations 2003 ( S.I. No. 405 of 2003 )) in respect of the vehicle,
have been examined by a competent person and all relevant matters have been found by that person to be in order,
(e) at the time of examination to which paragraph (d) relates, the open market selling price of the vehicle (being the price to which subsection (2) relates) is not less than €2,000, and
(f) the requirements of subsection (3) have been complied with.
(2) The amount of vehicle registration tax to be repaid shall be calculated by reference to the open market selling price (being that price as determined by the Commissioners) of the vehicle at the time of the examination referred to in subsection (1)(d).
(3) A claim for repayment for an amount of vehicle registration tax under this section shall be made in such manner and in such form as may be approved by the Commissioners for that purpose and shall be accompanied by—
(a) documentation to prove to the satisfaction of the Commissioners that the vehicle was removed from the State within 30 days of its examination under this section, and
(b) proof that the vehicle has subsequently been registered in another Member State or has been permanently exported outside the European Union.
(4) The amount of vehicle registration tax calculated for repayment under this section in respect of a vehicle shall be reduced to take account of—
(a) the net amount of any remission or repayment of that tax previously allowed on the vehicle under this Chapter, and
(b) an administration charge of €500.
(5) Any repayment of vehicle registration tax under this section shall be to the person named, at the time of the examination referred to in subsection (1)(d), on the registration certificate issued in accordance with section 131(5)(a).”,
(k) in section 136A by substituting, in the first sentence of subsection (4), the following for the meaning assigned to “B” for the purpose of the formula in that subsection:
“B is an amount (if any) payable by the competent person to the Commissioners that is calculated by means of one or more than one formula or other means of calculation as may be prescribed.”,
(l) in section 141, in subsection (2), by deleting “and” where it last occurs in paragraph (m), by substituting “vehicles, and” for “vehicles.” in paragraph (w) and by inserting the following after paragraph (w):
“(x) for the purpose of the formula in subsection (4) of section 136A, prescribe one or more than one formula or other means of calculation for the purpose of the meaning assigned to ‘B’ in that subsection.”,
(m) by deleting section 142.
(2) Subsection (1)(j) comes into operation on such day or days as the Minister for Finance appoints by order.