S.I. No. 241/1977 - Imposition of Duties (No. 231) (Excise Duties) (Vehicles) Order 1977.

S.I. No. 241 of 1977.

IMPOSITION OF DUTIES (No. 231) (EXCISE DUTIES) (VEHICLES) ORDER 1977.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), hereby makes the following order:

1. This Order may be cited as the Imposition of Duties (No. 231) (Excise Duties) (Vehicles) Order, 1977.

2. This Order shall come into operation on the 1st day of August, 1977.

3. In this Order—

"the Act" means the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952);

"vehicle" means a mechanically propelled vehicle.

4. In this Order and in section 94 of the Finance Act, 1973 (No. 19 of 1973), as amended by this Order, "specified vehicle" means:

( a ) a vehicle mentioned in paragraph 1 of Part I of the Schedule to the Act, or

( b ) a vehicle mentioned in paragraph 6 (d) of Part I of the Schedule to the Act which does not exceed 16 horse-power (calculated in accordance with regulations made by the Minister for Local Government under section 1 (3) of the Act for the purpose of a rate of duty specified in the Schedule to the Act),

but does not include:

(i) a vehicle which is used as a hearse and for no other purpose,

(ii) a vehicle which is specified in Article 3 of the Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Orders, 1968, as amended by the Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975 (No. 5 of 1975), or

(iii) a vehicle which is specified in Article 3 of the Imposition of Duties (No. 229) (Excise Duties) (Vehicles) Order, 1977 (No. 112 of 1977).

5. The duty of excise imposed by section 1 of the Act shall not be charged or levied in respect of specified vehicles in relation to which licences under section 1 of the Act for periods beginning on or after the 1st day of August, 1977 are taken out.

6. Article 5 of this Order shall be construed as not affecting the system of licensing under section 1 of the Act, or the system of registration under section 6 of the Roads Act, 1920, in respect of specified vehicles.

7. For the purpose of enabling Article 6 of this Order to have full effect, the Act and the Finance Act, 1973 , shall be amended as follows:

( a ) the Act shall be amended—

(i) in section 2—

(I) in subsection (I)—

(A) by the insertion in paragraph (b) (i) after "paid" of "or with a different duty",

(B) by the insertion in paragraph (c) after "rate" of "or with the different duty", and

(C) by the insertion after "on the vehicle at the higher rate" of "or, as the case may be, the different duty shall become and be chargeable on the vehicle", and

(II) in subsection (2), by the insertion after "at a higher rate" of "or a different duty becomes chargeable", and

(ii) in section 3—

(I) by the insertion after "the duties under section 1 of this Act" of "and section 94 of the Finance Act, 1973 " and

(II) by the insertion after "provision of this Act" of "or the said section 94, as the case may be", and

( b ) section 94 of the Finance Act, 1973 , shall be amended, in respect of a specified vehicle—

(i) by the substitution of the following subsection for subsection (1):

"(1) ( a ) Subject to the provisions of this section, a duty of excise shall be charged, levied and paid in respect of a specified vehicle used in any public place (within the meaning of section 1 (11) of the Act) at the appropriate rate specified in subsection (2) of this section.

( b ) The duty under this section shall be paid annually upon a licence under section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952), which shall be taken out by the person keeping the specified vehicle and shall be collected by and paid to the licensing authority and shall be paid by that authority into the Exchequer in accordance with such directions as may from time to time be given by the Minister for Finance.

( c ) This section does not apply to a vehicle during a period when a licence in respect of the vehicle under the said section 1 taken out before the 1st day of August, 1977, is in force.",

(ii) by the deletion of subsection (3).

GIVEN under the Official Seal of the Government, this 26th day of July, 1977.

SEAN O LOINSIGH.

Taoiseach.

EXPLANATORY NOTE.

The Order provides that the obligation to pay road tax on motor cycles and on cars not exceeding 16 horse-power (including small public service vehicles) will cease as from the 1st August, 1977, in respect of licences taken out for periods commencing on or after that date. These vehicles will continue to be registered and licensed and annual charges of £ 1 in the case of motor cycles and £5 in the case of cars etc. will be payable on taking out a licence.

Current licences which are valid after 1st August will continue in force until the period shown on the licence expires.