Motor Vehicle (Duties and Licences) Act 2013

Amendment of section 21(3) of Act of 1992

6. Section 21 (amended by section 5 of the Act of 2012) of the Act of 1992 is amended by substituting the following subsection for subsection (3):

“(3) (a) There shall be charged, levied and paid on a trade licence a duty of excise of—

(i) in the case of a licence for exhibition only on a motor-cycle, €59,

(ii) in the case of a licence for exhibition only on any other vehicle, €353.

(b) There shall be charged, levied and paid on a trade licence issued in place of a trade licence that has been lost, stolen or destroyed a duty of excise of—

(i) in the case of a licence for exhibition only on a motor-cycle, €38,

(ii) in the case of a licence for exhibition only on any other vehicle, €86.”.