Number 5 of 2004

MOTOR VEHICLE (DUTIES AND LICENCES) ACT 2004

ARRANGEMENT OF SECTIONS

SCHEDULE

Number 5 of 2004

MOTOR VEHICLE (DUTIES AND LICENCES) ACT 2004

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

1. —(1) In this Act—

“Act of 1952” means the Finance (Excise Duties) (Vehicles) Act 1952 ;

“Act of 2003” means the Motor Vehicle (Duties and Licences) Act 2003 .

(2) In this Act—

(a) a reference to a section is a reference to a section of this Act unless it is indicated that reference to some other enactment is intended,

(b) a reference to any enactment is a reference to that enactment as amended, extended or adapted by or under any subsequent enactment (including this Act).

2. —Sections 3 to 5 apply as respects licences taken out, under section 1 of the Act of 1952 or, as the case may be, the provision concerned of the Finance (No. 2) Act 1992 , for periods beginning on or after 1 January 2004.

3. —The Schedule to the Act of 1952 is amended by substituting the Part set out in the Schedule to this Act for Part I (inserted by the Act of 2003) of the first-mentioned Schedule.

4. —Part II of the Schedule (as amended by the Act of 2003) to the Act of 1952 is amended by substituting the following paragraph for paragraph 5:

“5. Where the applicant for a licence under section 1 of this Act satisfies the licensing authority that the vehicle in respect of which the licence is sought was constructed more than 30 years prior to the commencement of the period in respect of which the licence is sought the annual rate of duty shall, notwithstanding Part I of this Schedule, be—

(i) €19 where, apart from this paragraph, paragraph 1 of Part I of this Schedule would apply to the vehicle, and

(ii) €42 in respect of any other vehicle.”.

5. —Section 21 (as amended by the Act of 2003) of the Finance (No. 2) Act 1992 is amended by substituting the following subsection for subsection (3):

“(3)  (a) There shall be charged, levied and paid on a trade licence a duty of excise of—

(i) in the case of a licence for exhibition only on a motor-cycle, €45,

(ii) in the case of a licence for exhibition only on any other vehicle, €268.

(b) There shall be charged, levied and paid on a trade licence issued in place of a trade licence that has been lost, stolen or destroyed a duty of excise of—

(i) in the case of a licence for exhibition only on a motor-cycle, €29,

(ii) in the case of a licence for exhibition only on any other vehicle, €65.”.

6. —This Act may be cited as the Motor Vehicle (Duties and Licences) Act 2004 .