Local Government (Financial Provisions) Act, 1997

Payments into the Fund generally.

5.—(1) In this section “miscellaneous fees and duties” means—

(a) duties imposed by section 21 of the Finance (No. 2) Act, 1992 ;

(b) fees payable under the European Communities (Vehicle Testing) Regulations, 1991 ( S.I. No. 356 of 1991 );

(c) fees payable under the Road Traffic (Licensing of Trailers and Semi-Trailers) Regulations, 1982 ( S.I. No. 35 of 1982 );

(d) fees payable to a local authority under the Road Traffic (Public Service Vehicles) Regulations, 1963 ( S.I. No. 191 of 1963 );

(e) any other fees which prior to the commencement of this section were payable into a Motor Tax Account; and

(f) such fees or other moneys as the Minister may specify by order for the purposes of this subsection.

(2) Notwithstanding anything contained in any other enactment, there shall be paid into the Fund by each local authority—

(a) 20 per cent., or such other percentage as the Minister may, from time to time, by order specify in relation to the local authority, of the amount of car tax collected by it in each local financial year,

(b) the amount of motor vehicle tax, other than car tax, collected by it in each such year,

(c) the amount of driver licence duties collected by it in each such year,

(d) the amount of miscellaneous fees and duties collected by it in each such year.

(3) Any moneys that the Minister receives, in each financial year, other than moneys from the Fund or moneys provided by the Oireachtas, in connection with the collection of motor vehicle tax, including in connection with the provision of information from records established and maintained under section 60 of the Finance Act, 1993 (as amended by section 86 of the Finance Act, 1994 ), shall be paid into the Fund by the Minister.

(4) The Minister may from time to time pay into the Fund, out of moneys provided by the Oireachtas, such an amount as he or she thinks appropriate.

(5) Any amounts required to be paid into the Fund by this section shall be so paid in such manner and at such times as are specified in a direction given by the Minister for the purposes of this section.

(6) A reference in this section to the collection by a local authority of an amount of any tax, fee or duty referred to in subsection (2) includes a reference to an amount of any such tax, fee or duty collected by it, under a relevant arrangement (within the meaning of section 9 ), on behalf of another local authority.

(7) A reference in this section to an amount of any tax, fee or duty shall be construed as a reference to the amount of the tax, fee or duty concerned after there has been deducted therefrom any amount under and in accordance with section 11 .

(8) Without prejudice to subsection (7), the reference in subsection (2)(a) to an amount of car tax shall be deemed to exclude a reference to so much of that amount as would not have been liable to be collected by the local authority concerned but for the making by it of a decision under subsection (2) or (3) of section 9 or, as the case may be, but for the making by another local authority under the said subsection (2) or (3) of a decision which, by virtue of subsection (5) of section 9 , has effect in relation to car tax collected by the local authority concerned.