Finance Act 2010

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Repayment of amounts of vehicle registration tax in respect of the registration of certain new vehicles.

107.— The Finance Act 1992 is amended by inserting the following after section 135B:

“135BA.— (1) In this section—

‘new vehicle’ means a category A vehicle that has not been registered or recorded under—

(a) section 131 of this Act or section 6 of the Roads Act 1920 , or

(b) a system for maintaining a record of vehicles and their ownership established by or on behalf of the government of another state;

‘scrapped vehicle’ means a category A vehicle in respect of which a certificate of destruction has been issued in accordance with the Waste Management (End-of-Life Vehicles) Regulations 2006 ( S.I. No. 282 of 2006 ) and references to ‘scrapped’ and ‘certificate of destruction’, in relation to such a vehicle, shall be construed accordingly.

(2) The Commissioners may repay to a person an amount of the vehicle registration tax paid in respect of a new vehicle equal to the lesser of the amount of the tax which, apart from this section, would be payable in respect of that vehicle or €1,500, where—

(a) the new vehicle has a level of CO₂ emissions of not more than 140g/km,

(b) the new vehicle is first registered during the period 1 January 2010 to 31 December 2010,

(c) the person becomes registered as the owner of the new vehicle at the time when it is first registered,

(d) a scrapped vehicle has been registered in the name of the registered owner of the new vehicle for a period of not less than 18 months immediately prior to the date of registration of the new vehicle,

(e) the scrapped vehicle is scrapped on or after 10 December 2009, and is scrapped within 60 days prior to, or 60 days after, the date of the first registration of the new vehicle, but in any case is scrapped no later than 31 December 2010,

(f) the scrapped vehicle was first registered or recorded under—

(i) section 131 of this Act or section 6 of the Roads Act 1920 , or

(ii) a system for maintaining a record of vehicles and their ownership established by or on behalf of the government of another state,

not less than 10 years prior to the date of issue of a certificate of destruction in respect of the vehicle,

(g) in accordance with the Road Traffic (National Car Test) Regulations 2003 ( S.I. No. 405 of 2003 )—

(i) a valid test certificate (within the meaning of those Regulations), or a test certificate that expired not more than 90 days prior to the date of issue of the certificate of destruction, issued in respect of the scrapped vehicle, or

(ii) a test certificate was refused in respect of the scrapped vehicle during the period of 6 months immediately prior to the date of issue of the certificate of destruction,

and

(h) an approved policy of insurance referred to in section 56(1)(a) of the Road Traffic Act 1961 was issued to the person in respect of the scrapped vehicle and was in force during a total period of at least 12 months in the period of 18 months immediately prior to the date of issue of the certificate of destruction in respect of the scrapped vehicle, or the person was an exempted person within the meaning of section 60 (inserted by section 54 of the Road Traffic Act 1968 ) of that Act.

(3) A claim for repayment 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.

(4) Where a claim for repayment of vehicle registration tax is made under this section in relation to a new vehicle, the following documents shall be retained by the claimant for a period of not less than 4 years from the date on which the new vehicle is first registered—

(a) the certificate of destruction in relation to the scrapped vehicle,

(b) the test certificate or evidence of refusal of a test certificate in relation to the scrapped vehicle, as referred to in subsection (2)(g),

(c) the certificate or certificates of insurance in relation to the scrapped vehicle, as referred to in subsection (2)(h), and

(d) a copy of the completed application form for the repayment of vehicle registration tax as submitted to the Commissioners for that purpose.

(5) For the purposes of subsection (2)(c) and (h), any reference to ‘person’ may, in the application of those provisions, be construed by the Commissioners as a reference to the person concerned or to that person’s spouse.”.