Finance (Excise Duties) (Vehicles) Act, 1952

Change of user.

2.—(1) Where—

(a) a licence under section 1 of this Act is in force,

(b) the vehicle is used in a condition or manner or for a purpose which would, if it was used solely in that condition or manner or for that purpose, render it chargeable with duty at a rate higher than that at which duty has been paid, and

(c) the vehicle as so used is in all other respects a vehicle chargeable with duty at the higher rate,

duty shall become and be chargeable on the vehicle at the higher rate.

(2) Where a person so uses a vehicle that duty becomes chargeable in accordance with this section at a higher rate, the person shall, unless duty has been paid at the higher rate before the commencement of such user, be guilty of an offence and be liable on summary conviction to an excise penalty of (whichever is the greater) twenty pounds or three times the difference between the duty paid and duty at the higher rate.

(3) Notwithstanding any provision to the contrary contained in any enactment relating to the recovery or application of excise penalties, any penalty under this section may be recovered and enforced at the suit of any member of the Garda Síochána, and in that case the Court shall have power to mitigate the penalty to such amount as the Court may in its discretion think fit, and the licensing authority shall not have power to mitigate the penalty.

(4) Sums paid into the Exchequer in respect of penalties under this section shall, for the purpose of section 2 of the Roads Act, 1920 , be deemed to have been paid into the Exchequer under that Act.