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24 2008

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Number 24 of 2008


MOTOR VEHICLE (DUTIES AND LICENCES) (NO. 2) ACT 2008


ARRANGEMENT OF SECTIONS

Section

1. Definitions.

2. Application of sections 3 to 5.

3. Amendment of Part I of Schedule to Act of 1952.

4. Amendment of Part II of Schedule to Act of 1952.

5. Amendment of section 21(3) of the Act of 1992.

6. Short title.

SCHEDULE


Acts Referred to

Finance (Excise Duties) (Vehicles) Act 1952

1952, No. 24

Finance Act 1992

1992, No. 9

Finance (No. 2) Act 1992

1992, No. 28

Finance Act 2008

2008, No. 3

Motor Vehicle (Duties and Licences) Act 2008

2008, No. 5

Road Traffic Act 1961

1961, No. 24

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Number 24 of 2008


MOTOR VEHICLE (DUTIES AND LICENCES) (NO. 2) ACT 2008


AN ACT TO AMEND AND EXTEND THE FINANCE (EXCISE DUTIES) (VEHICLES) ACT 1952 AND THE FINANCE (NO. 2) ACT 1992 IN RESPECT OF CERTAIN DUTIES OR LICENCES LEVIABLE OR ISSUABLE THEREUNDER AND TO PROVIDE FOR RELATED MATTERS.

[22nd December, 2008]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

Definitions.

1 .— In this Act—

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

“ Act of 1992 ” means Finance (No. 2) Act 1992 ;

“ Act of 2008 ” means Motor Vehicle (Duties and Licences) Act 2008 .

Application of sections 3 to 5.

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 Act of 1992, for periods beginning on or after 1 January 2009.

Amendment of Part I of Schedule to Act of 1952.

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 2008) of the first-mentioned Schedule.

Amendment of Part II of Schedule to Act of 1952.

4 .— Part II of the Schedule (as amended by the Act of 2008) to the Act of 1952 is amended—

(a) in paragraph 1 by substituting for the definition of “CO2 emissions” (inserted by section 5(a) of the Act of 2008) the following:

“ ‘ CO 2 emissions ’ has the same meaning as it has in section 130 (as amended by section 78 of the Finance Act 2008 ) of the Finance Act 1992 ;”,

and

(b) 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—

(a) €22 where, apart from this paragraph, paragraph 1 of Part I of this Schedule would apply to the vehicle, and

(b) €48 in respect of any other vehicle.”.

Amendment of section 21(3) of the Act of 1992.

5 .— Section 21 (as amended by the Act of 2008) of the Act of 1992 is amended by substituting for subsection (3) the following:

“(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, €51,

(ii) in the case of a licence for exhibition only on any other vehicle, €305.

(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, €33,

(ii) in the case of a licence for exhibition only on any other vehicle, €74.”.

Short title.

6 .— This Act may be cited as the Motor Vehicle (Duties and Licences) (No. 2) Act 2008.