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28 1992

FINANCE (NO. 2) ACT, 1992

PART II

Customs and Excise

Chapter I

Registration and Taxation of Vehicles

“Act of 1992” ( Chapter I ).

4. —In this Chapter “the Act of 1992” means the Finance Act, 1992 .

Amendment of Part II (customs and excise) of Act of 1992.

5. —Part II of the Act of 1992 is hereby amended—

(a) by the insertion of the following section after section 130:

“Vehicle built from chassis.

130A.—For the purposes of this Chapter, an unregistered vehicle includes a vehicle built up from a chassis which is either new and unused or is derived from another unregistered vehicle.”,

(b) by the insertion of the following section after section 135:

“Special purpose vehicles.

135A.—A special purpose vehicle which is intended for use other than in a public place is exempt from the requirement to be registered unless and until it is required to be the subject of a licence under the Act of 1952.”,

(c) by the insertion of the following section after section 144:

“Repeal and revocations.

144A.—(1) Section 75 of the Finance Act, 1984 , is hereby repealed with effect from the 1st day of January, 1993.

(2) The Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979), the Imposition of Duties (No. 272) (Excise Duties on Motor Vehicles) Order, 1984 (S.I. No. 353 of 1984), the Imposition of Duties (No. 273) (Excise Duty on Motor-cycles) Order, 1984 (S.I. No. 354 of 1984), and the Imposition of Duties (No. 279) (Motor Vehicles and Motor-cycles) (Amendment) Order, 1985 (S.I. No. 267 of 1985), are hereby revoked with effect from the 1st day of January, 1993.”.

Amendment of section 130 (interpretation) of Act of 1992.

6. —Section 130 of the Act of 1992 is hereby amended—

(a) by the substitution of the following definitions for the definitions of “category A vehicle”, “category B vehicle” and “category C vehicle”:

“‘category A vehicle’ means a vehicle other than a category D vehicle, a motor-cycle or a listed vehicle—

(a) which is designed, constructed or adapted, solely or mainly for the carriage of the driver alone or the driver and one or more other persons, or

(b) which is of not more than 3 tonnes unladen weight and has, to the rear of the driver's seat, a roofed area—

(i) which is fitted with one or more side windows, or

(ii) in which openings, suitable for the fitting of side windows, are or were incorporated and are not closed and sealed in accordance with such conditions as may be prescribed, or

(iii) in which one or more seats have been fitted or in which are provided fixtures or other devices for the purpose of fitting one or more seats, or

(iv) in which the floor is constructed or fitted otherwise than in accordance with such conditions as may be prescribed;

category B vehicle’ means a vehicle (other than a category A vehicle, a category D vehicle, a motor-cycle or a listed vehicle) which is of not more than 3 tonnes unladen weight and which has a roofed area to the rear of the driver's seat the floor of which is less than 2 metres in length when measured in such manner as may be approved by the Commissioners:

Provided that, where a motor vehicle is of not more than 1.3 tonnes unladen weight and the roofed area of the vehicle to the rear of the driver's seat has a load volume of more than 2 cubic metres when measured in such manner as the Commissioners may approve, the vehicle shall not be regarded as a category B vehicle;

category C vehicle’ means a vehicle other than a category A vehicle, a category B vehicle, a category D vehicle or a motor-cycle;

category D vehicle’ means one of the following vehicles, namely, an invalid carriage, a refuse cart, a sweeping machine, a watering machine used exclusively for cleansing public streets and roads, an ambulance, a road roller, a fire engine, a fire-escape, a vehicle used exclusively for the transport (whether by carriage or traction) of road construction machinery used only for the construction or repair of roads and a vehicle used exclusively for the transport (whether by carriage or traction) of life boats and their gear or any equipment for affording assistance in the preservation of life and property in cases of shipwreck or distress at sea;”,

(b) by the insertion in the definition of “conversion” after “a category A vehicle or a category B vehicle” of “or the modification of a category D vehicle in such manner as to make it a category A vehicle, a category B vehicle or a category C vehicle”,

(c) by the deletion from the definition of “listed vehicle” of “an ambulance”, “a fire engine”, “a fire-escape”, “a road sweeper”, “an invalid carriage”, and

(d) by the insertion in the definition of “mechanically propelled vehicle” after “or other sporting vehicles)” of “or a vehicle (including a cycle with an attachment for propelling it by mechanical power) not exceeding 400 kilogrammes in weight unladen adapted and used for invalids”.

Amendment of section 131 (registration of vehicles by Revenue Commissioners) of Act of 1992.

7. —Section 131 of the Act of 1992 is hereby amended—

(a) in subsection (1), by the insertion of the following paragraphs after paragraph (d):

“(e) (i) The Commissioners shall, in accordance with such conditions (if any) as they may prescribe, establish a separate register, in this Chapter referred to as ‘the zz register’, for vehicles which are in the State temporarily and solely for the use of persons established outside the State, and in relation to which such persons apply in writing to the person maintaining the zz register for registration and furnish to him the prescribed particulars.

(ii) There may be entered in the zz register such particulars in relation to a vehicle and its ownership and connected matters as the Commissioners consider appropriate.

(iii) The person maintaining the zz register may amend an entry in or delete an entry from it.

(iv) The zz register may be established and maintained in a form that is not legible if it is capable of being converted into a legible form.

(f) In this subsection ‘persons established outside the State’ shall have the meaning assigned to it by regulations made by the Minister for the purposes of section 135.

(g) The Commissioners may appoint persons resident or carrying on business in the State to maintain the zz register on their behalf.

(h) There shall be assigned to each vehicle entered in the zz register an identification mark containing the letters zz and a unique number and the mark shall be displayed on the vehicle at all times while it is in the State.

(i) A vehicle bearing an identification mark assigned to it under paragraph (h) shall be deemed, for the purposes of section 135(a), to be a vehicle temporarily brought into the State and shall be subject to such conditions, restrictions and limitations as may be prescribed by the Minister for the purposes of section 135(a).”,

(b) in subsection (2), by the insertion of the following paragraph after paragraph (b)—

“(c) Where the prescribed particulars of a registered vehicle are altered after registration of the vehicle, the altered particulars shall be declared to the Commissioners for the purpose of amending the entry in the register relating to the vehicle.”,

(c) in subsection (4), by the insertion after “time being” of “or is a vehicle referred to in section 143(3) or is exempt from registration under section 135A”,

(d) by the insertion of the following subsection after subsection (5):

“(5A) At the request of the owner of a vehicle, the Commissioners may, subject to such conditions (if any) as they may specify, assign to the vehicle an identification mark chosen by the owner on payment of such fee as may be prescribed.”, and

(e) by the insertion of the following subsection after subsection (8):

“(9) The Commissioners may, at the request of a person who shows to their satisfaction that he has reasonable grounds for making the request and subject to such conditions (if any), and upon payment of such fee, as they may specify, furnish to the person—

(a) such information from the register, or

(b) copies of such entries in the register or of such parts of such entries in the register,

as they consider appropriate.”.

Amendment of section 132 (charge of excise duty) of Act of 1992.

8. —Section 132 of the Act of 1992 is hereby amended—

(a) in subsection (1), by the substitution of “at whichever of the rates specified in subsection (3) is appropriate” for “at whichever of such rates as may stand specified for the time being by an Act of the Oireachtas is appropriate”,

and

(b) by the insertion of the following subsections after subsection (2):

“(3) The duty of excise imposed by subsection (1) shall be charged, levied and paid—

(a) in case the vehicle the subject of the registration or declaration concerned is a category A vehicle which has an engine of a cylinder capacity exceeding 2,012 cubic centimetres, at the rate of an amount equal to 31.8 per cent. of the value of the vehicle or £100, whichever is the greater,

(b) in case it is any other category A vehicle, at the rate of an amount equal to 25.75 per cent. of the value of the vehicle or £100, whichever is the greater,

(c) in case it is a category B vehicle, at the rate of an amount equal to 13.3 per cent. of the value of the vehicle or £100, whichever is the greater,

(d) in case it is a category C vehicle, at the rate of £40,

(e) in case it is a category D vehicle, at the rate of nil per cent. of the value of the vehicle,

(f) subject to subsection (4), in case it is a motor-cycle—

(i) if it is propelled by an internal combustion engine the cubic capacity of which does not exceed 350 cubic centimetres, at the rate of £2.50 per cubic centimetre of such capacity,

(ii) if it is propelled by an internal combustion engine the cubic capacity of which exceeds 350 cubic centimetres, at the rate of £2.50 per cubic centimetre in respect of the first 350 cubic centimetres of such capacity and £1.25 per cubic centimetre in respect of each additional cubic centimetre of such capacity, and

(iii) if it is propelled by means other than an internal combusion engine, at the rate at which it would be charged, levied and paid if the motor-cycle were propelled by an internal combusion engine of the same power output.

(4) (a) Where a motor-cycle is shown, to the satisfaction of the Commissioners, to be more than 3 months old, the total amount of vehicle registration tax payable in respect of the motor-cycle shall be reduced by reference to its age by the appropriate percentage specified in the Table to this subsection.

(b) In this subsection ‘age’, in relation to a motor-cycle, means the time that has elapsed since the date on which the motor-cycle first entered into service.

TABLE

Age of motor-cycle

Percentage by which the amount of vehicle registration tax payable shall be reduced

Over 3 months but not more than 1 year

10%

Over 1 year but not more than 2 years

20%

Over 2 years but not more than 3 years

40%

Over 3 years but not more than 4 years

50%

Over 4 years but not more than 5 years

60%

Over 5 years but not more than 7 years

70%

Over 7 years but not more than 10 years

80%

Over 10 years but not more than 30 years

90%

Over 30 years

100%

(5) In the case of a registered vehicle which is converted and on which, in a former state, vehicle registration tax or motor vehicle excise duty imposed by the Order of 1979 has been paid, the amount of vehicle registration tax payable on the vehicle under subsection (3) shall be reduced by the amount of any such duty or tax previously paid.

(6) Where a vehicle is registered without payment of vehicle registration tax under subsection (1), (4) or (5) of section 134 or the tax in respect of the registration has been paid at less than the rate ordinarily chargeable, or has been repaid in whole or in part, under the said subsection (5) and, by reason of a change in the use to which it is put, it is used otherwise than in accordance with the conditions, restrictions or limitations to which the registration without payment of vehicle registration tax was subject, vehicle registration tax shall become due and payable at the time of such change in use at the rate and on the value appropriate to the vehicle at that time unless the Commissioners determine otherwise.”.

Amendment of section 133 (chargeable value) of Act of 1992.

9. —Section 133 of the Act of 1992 is hereby amended—

(a) in subsection (2)—

(i) in paragraph (a), by the substitution of “the price, inclusive of all taxes and duties,” for “the price, inclusive of vehicle registration tax,”,

(ii) in paragraph (b), by the deletion of the proviso,

(iii) by the insertion of the following paragraph after paragraph (c):

“(d) Where a manufacturer or sole wholesale distributor fails to make a declaration under paragraph (a) or to make it in the prescribed manner, the open market selling price of the vehicle concerned may be determined by the Commissioners for the purposes of this section.”,

and

(b) in subsection (3), by the substitution of the following definition for the definition of “open market selling price”—

“‘open market selling price’ means—

(a) in the case of a new vehicle referred to in subsection (2), the price as determined by that subsection,

(b) in the case of any other new vehicle, the price, inclusive of all taxes and duties, which, in the opinion of the Commissioners, would be determined under subsection (2) in relation to that vehicle if it were on sale in the State following supply by a manufacturer or sole wholesale distributor in the State,

(c) in the case of a vehicle other than a new vehicle, the price, inclusive of all taxes and duties, which, in the opinion of the Commissioners, the vehicle might reasonably be expected to fetch on a first arm's length sale thereof in the State by retail and, in arriving at such price—

(i) there shall be included in the price, having regard to the model and specification of the vehicle concerned, the value of any enhancements or accessories which at the time of registration are not fitted or attached to the vehicle or sold therewith but which would normally be expected to be fitted or attached thereto or sold therewith unless it is shown to the satisfaction of the Commissioners that, at that time, such enhancements or accessories have not been removed from the vehicle or not sold therewith for the purposes of reducing its open market selling price, and

(ii) the value of those enhancements or accessories which would not be taken into account in determining the open market selling price of the vehicle under the provisions of subsection (2) if the vehicle were a new vehicle to which that subsection applied shall be excluded from the price.”.

Amendment of section 134 (permanent reliefs) of Act of 1992.

10. —Section 134 of the Act of 1992 is hereby amended—

(a) in subsection (1), by the insertion of the following paragraphs after paragraph (g):

“(h) for official use by the European Foundation for the Improvement of Living and Working Conditions,

(i) for the personal use of officials or other members of the staff of the European Foundation for the Improvement of Living and Working Conditions, who transfer their residence to the State to take up a position there with the Foundation.”,

and

(b) by the insertion of the following subsections after subsection (5):

“(6) When an entry in the register is deleted and the Commissioners are satisfied that the deletion is warranted by exceptional circumstances which arose within 7 working days after the registration of the vehicle concerned and the vehicle had not been the subject of a licence under the Act of 1952, they may, subject to such conditions as they may impose, repay the whole or part of the vehicle registration tax paid on the vehicle concerned.

(7) Subject to subsection (9), where a person carrying on the business of leasing or hiring vehicles to others or providing instruction in the driving of vehicles, acquires an unregistered category A vehicle or motor-cycle and the acquisition is one in respect of which he is entitled under section 12 of the Value-Added Tax Act, 1972 , to a deduction of the value-added tax charged to him in respect of the acquisition, an amount of the vehicle registration tax paid in respect of the vehicle shall be repaid to the person, subject to any prescribed conditions, restrictions and limitations.

(8) The amount of the repayment of vehicle registration tax to a person under subsection (7) shall be a percentage of such tax paid in respect of the vehicle concerned determined by the formula—

R × 100

________

(R + 100)

where R is the percentage rate of value-added tax chargeable on the acquisition of the vehicle by the person.

(9) A repayment of vehicle registration tax to a person under subsection (7) shall be made only where an entitlement to a deduction of value-added tax charged has accrued to the person upon the acquisition of the vehicle concerned after the 1st day of January, 1993:

Provided that any value-added tax payable by the person otherwise entitled to the refund of vehicle registration tax provided for under subsection (7) and due by the date of repayment of vehicle registration tax has been paid.

(10) Nothing in subsection (7) shall authorise more than one repayment of vehicle registration tax in respect of a vehicle.”.

Amendment of section 135 (temporary exemption from registration) of Act of 1992.

11. —Section 135 of the Act of 1992 is hereby amended by the insertion of the following paragraph after paragraph (a):

“(aa) brought into the State on behalf of a person established outside the State for his business use and is not a category A vehicle or a motor-cycle,”.

Amendment of section 136 (authorisation of manufacturers, distributors and dealers and periodic payment of duty) of Act of 1992.

12. —Section 136 of the Act of 1992 is hereby amended—

(a) in subsection (5), by the insertion of the following paragraph after paragraph (a):

“(aa) ensuring that the identification mark assigned to it under section 131 (5) is displayed on the vehicle in the prescribed manner, and”,

and

(b) by the substitution of the following subsection for subsection (8):

“(8) An unregistered vehicle may not be used in a public place by an authorised person except in the course of the business to which the authorisation under section 136 relates and in accordance with such conditions, restrictions or limitations as may be prescribed.”.

Amendment of section 139 (offences and penalties) of Act of 1992.

13. —Section 139 of the Act of 1992 is hereby amended—

(a) in subsection (1), by the substitution of the following paragraphs for paragraph (b):

“(b) to be in possession of the vehicle if an identification mark referred to in section 131 (6) is not displayed on it or is not displayed on it in the prescribed manner,

(bb) if the vehicle is an unregistered vehicle, to use it in a public place in contravention of the prescribed conditions,”,

and

(b) by the substitution of the following subsections for subsection (5):

“(5) If any person is knowingly concerned in the evasion or the taking of steps for the purposes of the evasion, whether by himself or by another, of vehicle registration tax, he shall be guilty of an offence and shall be liable—

(a) on summary conviction, to a penalty under the law relating to excise of £1,000 or to imprisonment for a term not exceeding 6 months or to both, or

(b) on conviction on indictment, to a penalty, under the law relating to excise, of three times the amount of the vehicle registration tax concerned or £10,000, whichever is the greater, or to imprisonment for a term not exceeding five years or to both.

(6) A vehicle in respect of which an offence under subsection (3) or (5) was committed shall be liable to forfeiture.”.

Amendment of section 141 (regulations) of Act of 1992.

14. —Section 141 of the Act of 1992 is hereby amended—

(a) in subsection (2), by the substitution of the following paragraphs for paragraph (n):

“(n) prescribe the manner of accounting for vehicles under section 137,

(o) make provision in relation to the deletion of an entry from the register,

(p) make provision in relation to the establishment and maintenance of the zz register,

(q) specify the fee payable on the assignment of an identification mark under subsection 131 (5A),

(r) specify the conditions subject to which unregistered vehicles may be used in a public place by an authorised person,

(s) make provision in relation to repayments under section 134 (7).”,

and

(b) in subsection (3), by the insertion after “sections 134” of “(other than subsections (6) and (7))”.

Amendment of section 142 (powers of officers) of Act of 1992.

15. —Section 142 of the Act of 1992 is hereby amended by the substitution of the following subsections for subsection (3):

“(3) Whenever an officer of the Commissioners or a member of the Garda Síochána reasonably suspects that—

(a) a vehicle has not been registered, or

(b) a vehicle has been converted and a declaration in relation to the conversion has not been made under section 131, or

(c) any vehicle registration tax in respect of a vehicle has not been paid,

the officer, if duly authorised by the Commissioners in that behalf and on production of his authorisation if so requested by any person affected, or the member may detain the vehicle until such examination, enquiries or investigations as may be deemed necessary by the officer, or by another officer of the Commissioners, or by the member have been made for the purpose of determining to the satisfaction of either of such officers or the member whether or not the vehicle has been registered, the declaration aforesaid has been made or the vehicle registration tax has been paid, as may be appropriate.

(3A) (a) The powers conferred on a member of the Garda Síochána by section 103 of the Road Traffic Act, 1961 , in relation to the delivery to persons and affixing to vehicles of notices referred to in that section may be exercised by an officer of the Commissioners, duly authorised by them in that behalf, in relation to an offence under section 71 or 73 of the Finance Act, 1976 , as if it were an offence to which the said section 103 applies.

(b) Subsection (5) of the said section 103 shall apply in relation to an offence under the said section 71 or 73 as if it were an offence to which the said section 103 applies.

(c) Whenever an officer of the Commissioners is exercising a power under the said section 103 conferred by virtue of paragraph (a), he shall, if so requested by any person affected, produce his authorisation to the person.

(d) Proceedings for an offence specified in a notice under the said section 103 delivered to a person or affixed to a vehicle by an officer of the Commissioners or an offence under subsection (7) of that section in respect of a contravention of subsection (6) of that section in relation to such a notice may be brought and prosecuted by the Commissioners.”.

Amendment of section 143 (transitional provisions) of Act of 1992.

16. —Section 143 of the Act of 1992 is hereby amended—

(a) in subsection (2), by the substitution of “, or any motor-cycle on which motor-cycle duty has been paid, secured, relieved or remitted under the Order of 1984,” for “or the Order of 1984”,

and

(b) by the insertion of the following subsection after subsection (2):

“(3) A vehicle on which excise duty has been paid, secured, relieved or remitted under the Order of 1979 or the Order of 1984 before the 1st day of January, 1993, and which was not required to be the subject of a licence under the Act of 1952 before that day shall not be required to be entered in the register unless and until it is required to be the subject of such a licence.”.

Amendment of section 92 (tax concessions for disabled drivers etc.) of Finance Act, 1989.

17. Section 92 of the Finance Act, 1989 , is hereby amended by the insertion in subsection (1) (a) after “the repayment” of “or the remission”.