S.I. No. 286/1989 - Driving Licences (Repayment of Excise Duties) Regulations, 1989.


S.I. No. 286 of 1989.

DRIVING LICENCES (REPAYMENT OF EXCISE DUTIES) REGULATIONS, 1989.

The Minister for the Environment in exercise of the powers conferred on him by sub-section (1A) of section 4 of the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952) as inserted by section 18 of the Finance Act, 1961 (No. 23 of 1961) hereby makes the following Regulations:—

1. These Regulations may be cited as the Driving Licences (Repayment of Excise Duties) Regulations, 1989.

2. In these Regulations—

"driving licence" means a driving licence under Part III of the Road Traffic Act, 1961 ;

"licensee" means a person to whom a driving licence was granted;

"licensing authority" means the council of a county or the corporation of a county borough.

"licence period" means the period for which the driving licence in respect of which the repayment is claimed was granted.

3. Where, in pursuance of sub-article (6) of article 15 of the Road Traffic (Licensing of Drivers) Regulations, 1989 ( S.I. No. 285 of 1989 ), a driving licence is surrendered to a licensing authority, the licensee may apply to such licensing authority for a repayment in respect of the excise duty paid by him on taking out the driving licence and the licensing authority may make such repayment.

4. The amount of a repayment under these Regulations shall be—

( a ) in case where the surrendered licence was granted for a period of 10 years, £2 for each whole year of the period of the licence which remains unexpired on the day on which the licence is surrendered,

( b ) in case where the surrendered licence was granted for a period of three years or less, £4 for each whole year of the period of the licence which remains unexpired on the day on which the licence is surrendered,

( c ) in any other case, such proportion of the excise duty paid in relation to the grant of the licence as the number of whole years of the licence period which remains unexpired on the day on which the licence is surrendered bears to the number of whole years of the licence period for which the licence was granted save however that, where the amount so calculated equals a number of whole pounds and a fraction of a pound, any such fraction which is 50 pence or more shall be regarded as a whole pound and any such fraction which is less than 50 pence shall be disregarded.

5. The Driving Licences (Repayment of Excise Duties) Regulations, 1964 ( S.I. No. 88 of 1964 ) are hereby revoked.

GIVEN under the Official Seal of the Minister for the Environment

this 7th day of November, 1989.

PADRAIG FLYNN,

Minister for the Environment.

EXPLANATORY NOTE.

These Regulations provide for the refund of part of the duty on taking out a driving licence where that driving licence is being surrendered under sub-article (6) of article 15 of the Road Traffic (Licensing of Drivers) Regulations, 1989.