Finance Act, 1973

Charge on first licensing of mechanically propelled vehicles.

94.—(1) Subject to the provisions of this section, as on and from the 1st day of June, 1973, before a person proposing to do so takes out a licence under section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952 , in respect of a mechanically propelled vehicle specified in subsection (2) of this section not previously the subject of a licence under that section, a duty of excise shall, in addition to the duty of excise chargeable in respect of the vehicle under that section, be charged, levied and paid on and by the person at the appropriate rate specified in the said subsection (2).

(2) The duty imposed by subsection (1) of this section shall be at the following rates:

(a) £1 in relation to a vehicle in respect of which the said duty chargeable under the said section 1 is payable at a rate specified in paragraph 1 of Part I of the Schedule to the said Act;

(b) £5 in relation to any other vehicle (not being a vehicle in respect of which the said duty of excise is not chargeable or leviable).

(3) The duty under this section shall be charged, levied and paid immediately before the taking out of the licence under the said section 1 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.

(4) For the purpose of levying the duty under this section, a licensing authority shall have within their county or county borough the same powers, duties and liabilities as the Revenue Commissioners and their officers have with respect to duties of excise, and the enactments relating to duties of excise and to punishments and to penalties in connection therewith shall apply accordingly.

(5) Sums paid into the Exchequer and penalties recovered pursuant to 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.

(6) The Road Vehicles (Registration and Licensing) Order, 1958, shall apply in relation to the duty imposed by this section as if it were a duty imposed by section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952 .