PART 2

Excise

46 .— Chapter 1 of Part 2 of the Finance Act 2001 is amended—

(a) by substituting the following for section 99:

“Liability of persons.

99.— (1) An authorised warehouse-keeper is liable for payment of the excise duty on excisable products released from a tax warehouse by such authorised warehousekeeper—

(a) for consumption, or

(b) for delivery under a suspension arrangement.

(2) The liability under subsection (1)(b) is fully or partly discharged where, and to the extent that, the excisable products have been (as the case may be)—

(a) received by another tax warehouse in the State,

(b) received by a person or trader, referred to in section 115(2), or

(c) exported from the Community,

and evidence to that effect is received within the prescribed time and in the prescribed manner.

(3) A registered trader or a non-registered trader is liable for payment of excise duty on excisable products received by such a trader under a suspension arrangement, and such payment shall be made when such products are so received.

(4) A tax representative, acting on behalf of the persons referred to in paragraph (a) or (b) of subsection (1) of section 113, is liable for the payment of excise duty on excisable products delivered to the State by or on behalf of such persons.

(5) Where excisable products are imported into the State from outside the Community, and the products are not then placed under a suspension arrangement, the person liable for payment of the excise duty is—

(a) the person who declares such products for free circulation, in accordance with Article 79 of Regulation (EEC) No. 2913/92, or

(b) where the excisable products are not declared for free circulation—

(i) any person who imports the products, and

(ii) any person who arranged for the importation of the products, or on whose behalf such importation was arranged.

(6) Where excisable products are produced, otherwise than under a suspension arrangement in a tax warehouse, the person liable for payment of the excise duty is—

(a) the producer of the excisable products, and

(b) any person who arranged for the production, or on whose behalf the production was carried out.

(7) Where any person, otherwise than under a suspension arrangement, has—

(a) sold or delivered, or

(b) kept for sale or delivery,

excisable products on which the appropriate excise duty has not been paid, then—

(i) such person,

(ii) any other person on whose behalf such excisable products have been so sold, kept, or delivered, and

(iii) any person to whom such products have been delivered,

is liable for payment of the excise duty on such excisable products.

(8) Where any person has received excisable products on which excise duty has been relieved, rebated, repaid, or charged at a rate lower than the appropriate standard rate, subject to a requirement that such excisable products are used for a specific purpose or in a specific manner, and where that requirement has not been satisfied, then the person who has received such excisable products is liable for payment of the excise duty on such products at the rate appropriate to them, without the benefit of any such relief, rebate, repayment or lower rate.

(9) Where under subsections (1) to (8) more than one person is, in a particular case, liable for payment of an excise duty liability, such persons are jointly and severally liable.

(10) Subsections (1) to (9) are without prejudice to the liability of excisable products to excise duty, or their liability to forfeiture, under excise law.

Assessment of excise duty payable.

99A.— (1) (a) In this section ‘ authorised officer ’ means an officer authorised by the Commissioners to exercise the powers conferred by this section.

(b) This section does not apply to betting duty chargeable under Chapter 1 of Part 2 of the Finance Act 2002 .

(2) Where an authorised officer has reason to believe that a person is liable for payment of excise duty, then such officer may make an assessment of the amount that, in the opinion of such officer, such person is liable to pay.

(3) The authorised officer shall give notice to each person assessed of every assessment made by such officer, setting out the amount of the assessment, the type of excise duty covered by the assessment, the right of appeal against the assessment, under section 146, and the time allowed for giving notice of such appeal.

(4) (a) Where an authorised officer has reason to believe that the amount of any assessment is excessive or deficient, or that there is no such liability, then such officer shall reduce, increase or vacate such assessment, as the case may be.

(b) In any case where an assessment is reduced or increased under paragraph (a), an authorised officer shall, accordingly, issue a revision of the notice referred to in subsection (3), to the person assessed.

(c) In any case where an assessment is vacated under paragraph (a), an authorised officer shall inform the person assessed in writing.

(5) Any assessment under subsection (2), and any action to collect the amount assessed, is without prejudice to—

(a) the liability to forfeiture, under the law relating to excise, of any goods or vehicles concerned in the assessment,

(b) any proceedings in relation to an offence under the law relating to excise, involving any goods or vehicles concerned in the assessment.”,

(b) in section 145 by inserting the following after subsection (1):

“(1A) No appeal shall lie under this section against an assessment made under section 99A (inserted by section 46 of the Finance (No. 2) Act 2008).”,

and

(c) in section 146 by substituting the following for subsections (1) and (2):

“(1) A person who is aggrieved by—

(a) a determination of the Commissioners under section 145, or

(b) an assessment made on that person under section 99A (inserted by section 46 of the Finance (No. 2) Act 2008),

may, in accordance with this section, appeal to the Appeal Commissioners against such determination or assessment, and the appeal is to be heard and determined by the Appeal Commissioners whose determination is final and conclusive unless a case is required to be stated in relation to it for the opinion of the High Court on a point of law.

(2) A person who intends to appeal under this section against a determination of the Commissioners, or against an assessment under section 99A, shall within 30 days of—

(a) the notification of such determination, or the expiry of the time limit for such determination, whichever is the earlier, or

(b) the notice of such assessment,

give notice in writing to the Commissioners of such intention.”.

47 .— The Finance Act 1999 is amended—

(a) with effect as on and from 15 October 2008 by substituting the following for Schedule 2 to that Act (as amended by section 59(a) of the Finance Act 2007 ):

“SCHEDULE 2

Rates of Mineral Oil Tax

With effect as on and from 15 October 2008

”,

and

(b) with effect as on and from 1 November 2008 by substituting the following for Schedule 2 to that Act (as amended by paragraph (a)):

“SCHEDULE 2

Rates of Mineral Oil Tax

With effect as on and from 1 November 2008

”.

48 .— Chapter 1 of Part 2 of the Finance Act 1999 is amended—

(a) in section 94(1) by deleting the definitions of “motor octane number” and “research octane number”,

(b) in section 96(2A)—

(i) in paragraph (a) by deleting the word “unleaded” in both places where it occurs,

(ii) in paragraph (b) by deleting the words “with a maximum sulphur content as provided for in that Schedule”,

(c) in section 97B(3) by substituting “an amount calculated at the rate of €232.27 per 1,000 litres on the quantity used” for “the amount of mineral oil tax paid less an amount calculated at the rate of €166.16 per 1,000 litres”.

49 .— Chapter 1 of Part 2 of the Finance Act 2008 is amended—

(a) in section 60 by inserting the following after subsection (4):

“(5) (a) Where, at the time when the return under subsection (1) is made, a supplier does not have all the information required to determine the tax liability for supplies made during the last 2 months of an accounting period, the return may be completed on the basis of an estimate of that liability.

(b) Where paragraph (a) applies, the supplier shall, as soon as the required information is available and at the latest within 3 months of the end of the accounting period, submit a final return for that accounting period, and pay any amount of tax outstanding.

(c) No interest shall be charged on any amount of tax paid in accordance with paragraph (b), where that amount does not exceed 5 per cent of the total tax liability for the calendar year.”,

(b) in paragraph (c) of subsection (4) of section 63 by substituting the following for subparagraph (ii):

“(ii) For the purposes of subparagraph (i) the data on the fuel mix shall be that in respect of the most recent year for which, at the end of the accounting period concerned in the return, the Commission for Energy Regulation has published such data.”,

and

(c) in section 64 by substituting the following for subsection (3):

“(3) (a) Repayments in respect of relief under paragraphs (b) and (c) of subsection (1) of section 63 shall be made to the supplier of the electricity concerned.

(b) Repayments in respect of relief under paragraph (d) of subsection (1) of section 63 shall be made to the consumer of the electricity concerned.”.

50 .— The Finance Act 2003 is amended with effect as on and from 15 October 2008 by substituting the following for Schedule 2 to that Act:

“SCHEDULE 2

Rates of Alcohol Products Tax

(With effect as on and from 15 October 2008)

”.

51 .— Section 78A (as amended by section 73 of the Finance Act 2008 ) of the Finance Act 2003 is amended in subsection (1) by substituting “In the case of beer subject to alcohol products tax at the rate for beer exceeding 2.8% vol, a relief of half the amount of alcohol products tax paid on such beer shall,” for “A relief of half the amount of alcohol products tax paid on beer shall,”.

52 .— The Finance Act 2005 is amended with effect as on and from 15 October 2008 by substituting the following for Schedule 2 to that Act (as amended by section 74 of the Finance Act 2008 ):

“SCHEDULE 2

Rates of Tobacco Products Tax

(With effect as on and from 15 October 2008)

”.

53 .— (1) Section 67 of the Finance Act 2002 (as amended by section 90 of the Finance Act 2006 ) is amended—

(a) in subsection (1) by substituting “2 per cent” for “1 per cent”, and

(b) by inserting the following after subsection (1):

“(1A) For the avoidance of doubt, betting duty imposed by subsection (1) is chargeable on all bets placed by a person with a bookmaker at the bookmaker’s registered premises, irrespective of the means by which a bet is placed.”.

(2) Subsection (1)(a) comes into operation on 1 May 2009.

54 .— Section 71(2) (inserted by section 91 of the Finance Act 2006 ) of the Finance Act 2002 shall not have effect in respect of betting duty which becomes due on or after 1 January 2009.

55 .— (1) In this section—

“ aircraft ” means an aircraft capable of carrying 20 or more passengers, but does not include an aircraft used for State or military purposes;

“ airline operator ” means the operator or registered owner of an aircraft, offering or operating an air passenger service;

“ airport ” means an airport within the meaning of the Air Navigation and Transport (Amendment) Act 1998 , but does not include an airport from which the number of departures of passengers in the previous calendar year was less than 10,000;

“ airport authority ” means the person owning, whether in whole or in part, or managing, either alone or jointly with another person, an airport to which the provisions of the Air Navigation and Transport (Amendment) Act 1998 apply;

“ crew ” means the flight crew and cabin attendants of a flight;

“ Commissioners ” means the Revenue Commissioners;

“ disabled person ” means any person whose mobility when using transport is reduced due to any physical disability (sensory or locomotor, permanent or temporary), intellectual disability or impairment, or any other cause of disability, or age, and whose situation needs appropriate attention and the adaptation to his or her particular needs of the service made available to all passengers;

“ groundhandling supplier ” means a supplier of groundhandling services within the meaning of the European Communities (Access To The Groundhandling Market At Community Airports) Regulations 1998 (S.I. No. 505 of 1998);

“ officer ” means an officer of the Commissioners;

“ passenger ” means a person, other than a member of the crew (including any relief crew) of the aircraft, travelling on an aircraft, but does not include—

(a) a disabled person who has requested and availed of assistance from the airline operator in accordance with Council Regulation (EC) No. 1107/2006 ¹ , or the person travelling with the disabled person for the purposes of providing care or assistance to the disabled person,

(b) a person under the age of 2 years who does not occupy one of the seats provided for passengers on an aircraft,

(c) a transit or a transfer passenger;

“ registered owner ”, in relation to an aircraft, means the person who is registered as the owner of the aircraft in—

(a) the register established under section 58 of the Irish Aviation Authority Act 1993 , or

(b) a register (by whatever name called) of another state that corresponds to the register so established;

“ transfer passenger ” means a passenger who arrives on a flight to an airport and who departs from the airport on a further flight, other than to the airport where the passenger’s journey originated, where both flights are part of a single booking and where the length of time between the scheduled time of arrival of the flight to the airport and the scheduled time of departure of the flight from that airport is not more than 6 hours;

“ transit passenger ” means a passenger who is on board an aircraft which lands at an airport in the course of its journey and who continues his or her journey on that aircraft.

(2) (a) Subject to the provisions of this section and any regulations made under it, a duty of excise, to be known as air travel tax, shall be charged, levied and paid in respect of every departure of a passenger on an aircraft from an airport on or after 30 March 2009.

(b) Air travel tax shall be charged, levied and paid by reference to the distance between the place of departure of the flight and the place where the flight ends, at the rate of—

(i) €2 in the case of a flight from an airport to a destination located not more than 300 kilometres from Dublin Airport,

(ii) €10 in any other case.

(c) Air travel tax shall become due at the time a passenger departs from an airport on an aircraft.

(d) An airline operator shall be accountable for and liable to pay the air travel tax in respect of passengers departing on its aircraft and the Commissioners may require an airline operator to provide security for the payment of air travel tax.

(e) Where an airline operator fails to provide such security as may be required by the Commissioners under paragraph (d), the Commissioners may serve notice on the groundhandling supplier of such airline operator indicating that, as and from such date as may be specified in the notice, the groundhandling supplier shall be liable and accountable for air travel tax in respect of departures on aircraft operated by the airline operator.

(3) Every airline operator to which subsection (2)(d) relates shall register with the Commissioners in accordance with such procedures as the Commissioners may specify in regulations under subsection (5) or otherwise impose.

(4) Every person liable to pay air travel tax shall within 20 days or such other period as the Commissioners may determine, furnish to the Commissioners a true and correct return showing the number of departures by passengers during the previous month or such other period as so determined, and such other information as the Commissioners may require, and shall at the same time remit to the Commissioners the amount of air travel tax payable by him or her in respect of that month or period.

(5) (a) The Commissioners may, for the purposes of giving effect to this section and of managing, securing and collecting air travel tax or for the protection of the revenue derived from that tax, make regulations.

(b) In particular, but without prejudice to the generality of paragraph (a), regulations under this subsection may—

(i) provide for securing, paying, collecting, remitting and repaying air travel tax,

(ii) provide for the making of returns in relation to air travel tax by airline operators,

(iii) require an airline operator, a groundhandling supplier or an airport authority to keep in a specified manner, and to preserve for a specified period, such accounts and records (including records in a machine readable form) relevant to air travel tax as may be specified, and to allow any officer to inspect and take copies of, or extracts from, such accounts and records (including, in the case of records in a machine readable form, copies in a readable form).

(6) (a) It is an offence under this subsection for any person to contravene or fail to comply with any provision of this section, or any regulation made under subsection (5), or any condition imposed under this section, or under such regulation in relation to such provision.

(b) Without prejudice to any other penalty to which a person may be liable, a person convicted of an offence under paragraph (a) is liable on summary conviction to a fine of €5,000.

(c) Where an offence under paragraph (a) is committed by a body corporate and the offence is shown to have been committed with the consent or connivance of any person who, when the offence was committed, was a director, manager, secretary or other officer of the body corporate, or a member of the committee of management or other controlling authority of the body corporate, that person shall also be deemed to be guilty of an offence and may be proceeded against and punished as if guilty of the first-mentioned offence.

(7) Air travel tax imposed by this section is placed under the care and management of the Commissioners.

56 .— Section 7 of the Betting Act 1931 is amended—

(a) by deleting subsection (2), and

(b) in subsection (4) by deleting “and shall have affixed thereto by adhesion the photograph of such person required by this section to be sent by him with the application for such licence”.

57 .— (1) The enactments set out in Schedule 1 are repealed to the extent mentioned in the third column opposite the reference to the enactment concerned.

(2) Subsection (1) comes into operation on such day as the Minister for Finance may appoint by order.

58 .— Paragraph 4 of Part B (which relates to wholesale dealers’ licences) of the First Schedule to the Finance (1909-10) Act 1910 shall cease to have effect.

59 .— (1) In this section “section 43” means section 43 of the Finance (1909-10) Act 1910.

(2) The duties of excise imposed—

(a) by section 43 on the licences for the manufacture or sale of intoxicating liquor specified in the First Schedule to the Finance (1909-10) Act 1910, other than an on-licence to be taken out annually by a retailer of spirits, and

(b) by section 10(3) of the Finance Act 1940 on a licence to be taken out annually by every person who makes cider or perry for sale,

shall be charged, levied and paid at the rates specified in the third column of Schedule 2 on every licence of a description set out in the second column of that Schedule opposite the rate set out in the third column in lieu of the rates specified in—

(i) Part 1 of the Sixth Schedule to the Finance Act 1992 in the case of licences other than retailers’ off-licences,

(ii) the Table to section 75 of the Finance Act 2008 in the case of retailers’ off-licences.

(3) (a) The duties of excise imposed by section 43 on spirits retailers’ on-licences shall, as respects the licences specified in paragraph (b), be charged, levied and paid at the rates specified in paragraph (b).

(b) The rates of duty on the licences referred to in paragraph (a) shall be as follows—

(i) where a licence is granted upon renewal under section 9 of the Intoxicating Liquor Act 1988 , a rate of duty of €500 in lieu of the rate specified in section 155(2)(b)(i) of the Finance Act 1992 ;

(ii) where a licence is granted under section 7 of the Excise Act 1835, a duty of €500 in lieu of the rate specified in section 155(2)(b)(ii) of the Finance Act 1992 ;

(iii) where a licence is granted or renewed under section 25 of the Intoxicating Liquor Act 1943 , a duty of €500 in lieu of the rate specified in section 155(2)(b)(iia) (inserted by section 78 of the Finance Act 1993 ) of the Finance Act 1992 ;

(iv) where a licence is granted or renewed under section 2 of the Intoxicating Liquor Act 1946 , a rate of duty of €500 in lieu of the rate specified in section 155(2)(b)(iib) (inserted by section 78 of the Finance Act 1993 ) of the Finance Act 1992 ;

(v) where a licence is granted under section 44 of the Tourist Traffic Act 1952 , or where that licence is duly renewed, a rate of €500 in lieu of the rate specified in section 155(2)(b)(iic) (inserted by section 78 of the Finance Act 1993 ) of the Finance Act 1992 ;

(vi) where a licence is granted or renewed under section 18 of the Intoxicating Liquor Act 1962 , a rate of €500 in lieu of the rate specified in section 155(2)(b)(iid) (inserted by section 78 of the Finance Act 1993 ) of the Finance Act 1992 ;

(vii) where a licence is granted or renewed under section 65 of the Irish Horseracing Industry Act 1994 , a rate of €500 in lieu of the rate specified in section 111 of the Finance Act 1995 .

(4) The duties of excise imposed by—

(a) section 171(1) of the Finance Act 2001 on a licence granted under section 2 of the Intoxicating Liquor (National Concert Hall) Act 1983 and on the due renewal of every such licence shall be charged, levied and paid at the rate of €500 in lieu of the rate specified in section 171(1);

(b) section 105(1) of the Finance Act 2000 on a licence granted under section 62 of the National Cultural Institutions Act 1997 and on the due renewal of every such licence shall be charged, levied and paid at the rate of €500 in lieu of the rate specified in section 105(1);

(c) section 21(5) of the Intoxicating Liquor Act 2003 on a licence granted under section 21(3) of that Act and on the due renewal of every such licence shall be charged, levied and paid at the rate of €500 in lieu of the rate specified in section 21(5).

60 .— Section 130 of the Finance Act 1992 is amended—

(a) by substituting the following for the definition of ‘CO ₂ emissions’:

“ ‘ CO ₂ emissions ’ means the level of carbon dioxide (CO ₂) emissions for a vehicle measured in accordance with the provisions of Council Directive 80/1268/EEC of 16 December 1980 ¹ (as amended) and listed in Annex VIII of Council Directive 70/156/EEC of 6 February 1970 ² (as amended) and displayed in accordance with the provisions of Council Directive 1999/94/EC of 13 December 1999 ³ (as amended) and contained in the relevant EC type-approval certificate or EC certificate of conformity or any other appropriate documentation which confirms compliance with any measures taken to give effect in the State to any act of the European Communities relating to the approximation of the laws of Member States in respect of type-approval for the type of vehicle concerned;”,

(b) by substituting “a motor-cycle” for “a bicycle, tricycle or quadricycle propelled by an engine or motor or with an attachment for propelling it by mechanical power, whether or not the attachment is being used, a moped, a scooter and an autocycle,” in the definition of ‘ mechanically propelled vehicle’, and

(c) by substituting the following for the definition of “ motor-cycle”:

“ ‘ motor-cycle’ means a mechanically propelled vehicle being a bicycle, tricycle or quadricycle propelled by an engine or motor or with an attachment for propelling it by mechanical power, whether or not the attachment is being used, a moped, a scooter and an autocycle.”.

61 .— (1) Section 131 of the Finance Act 1992 is amended in subsection (1) by inserting the following after paragraph (b):

“(ba) (i) In respect of a vehicle which is within any particular category of vehicle that is prescribed for the purposes of this paragraph or is within any other class of vehicle that is prescribed, the Commissioners may, as a condition of registration, require confirmation in accordance with this paragraph that such vehicle—

(i) is a mechanically propelled vehicle as defined in section 130, and

(ii) complies with any matter prescribed for the purposes of subparagraph (ii)(II).

(ii) The Commissioners may appoint one or more than one individual or body (in this paragraph referred to as a ‘ competent person ’) to carry out a pre-registration examination of a vehicle to which subparagraph (i) relates—

(I) to determine whether or not each vehicle duly examined under this paragraph is a mechanically propelled vehicle for the purposes of section 130, and

(II) to ascertain whether or not such other prescribed matters (being matters required to be ascertained) have been complied with as are necessary—

(A) for the registration of the vehicle concerned, and

(B) for the proper operation of vehicle registration tax.

(iii) Where in respect of a vehicle the Commissioners require confirmation as provided for by subparagraph (i), then they shall not register the vehicle without the production of a statement issued by a competent person that the vehicle—

(i) is a mechanically propelled vehicle, and

(ii) complies with any matter prescribed for the purposes of subparagraph (ii)(II) and which relates to the vehicle.

(iv) The fee to be charged by the competent person for the examination of a vehicle shall be agreed with the Commissioners. Different fees may be so agreed in respect of different types of examination and different categories or other classes of vehicles. The fee shall be paid by the person presenting the vehicle concerned for pre-registration examination. The fee shall be credited against the vehicle registration tax payable in respect of the registration of the vehicle but no other fees, charges or costs incurred by the person presenting the vehicle for examination shall be so credited.

(v) A competent person shall comply with any instructions and directions given by the Revenue Commissioners to such person for the purposes of this paragraph.

(vi) The Commissioners may revoke the appointment of a competent person.”.

(2) This section comes into operation on 1 January 2010.

62 .— Section 132 of the Finance Act 1992 is amended—

(a) by substituting the following for paragraph (2):

“(2) Vehicle registration tax shall become due and be paid at the time of the registration of a vehicle or the making of the declaration under section 131(3), as may be appropriate, by—

(a) an authorised person in accordance with section 136(5)(b),

(b) the person who registers the vehicle,

(c) the person who has converted the vehicle where the prescribed particulars in relation to the conversion have not been declared to the Commissioners in accordance with section 131(3),

(d) the person who is in possession of the vehicle that is a converted vehicle which has not been declared to the Commissioners in accordance with section 131(4),

and where under paragraphs (a) to (d), more than one such person is, in any case, liable for the payment of a vehicle registration tax liability, then such persons shall be jointly and severally liable.”,

and

(b) by inserting the following after subsection (3):

“(3A) Notwithstanding subsection (3), where the Commissioners are of the opinion that a vehicle has not been registered at the time specified in Regulation 8 of the Vehicle Registration and Taxation Regulations 1992 (S.I. No. 318 of 1992), the amount of vehicle registration tax due and payable in accordance with subsection (3) shall be increased by an amount calculated in accordance with the following formula:

A [html] P [html] N

where—

A is the amount of vehicle registration tax calculated in accordance with subsection (3),

P is 0.1 per cent, and

N is the number of days from the date the vehicle should have been registered in accordance with Regulation 8 of the Vehicle Registration and Taxation Regulations 1992 and the date of registration of the vehicle.”.

63 .— (1) Section 134 of the Finance Act 1992 is amended—

(a) in subsection (7) by inserting “For the avoidance of doubt, the business of hiring vehicles does not include and shall be deemed never to have included the hiring of vehicles that are a supply of the kind specified in paragraph (i)(e) of the First Schedule of the Value-Added Tax Act 1972 , in respect of vehicles supplied pursuant to an agreement in accordance with section 3(1)(b) of that Act.” after “limitations.”,

(b) in subsection (11) by substituting the following for paragraph (b) (other than for the proviso to that paragraph):

“(b) In paragraph (a) ‘ short-term self-drive con tracts ’ means contracts under which vehicles are hired to persons for the purpose of being driven by them for any term or part of a term which, when added to the term of any such hiring of the same vehicle or any other vehicle to the same person does not exceed 5 weeks in any period of 6 months from the date of the commencement of the last hiring.”,

and

(c) by inserting the following after subsection (14):

“(15) (a) The repayment amount referred to in subsection (11)(a) shall be reduced by 33 per cent for vehicles that are withdrawn from short-term car-hire during the period 1 October 2009 to 30 September 2010.

(b) The repayment amount referred to in subsection (11)(a) shall be reduced by 66 per cent for vehicles that are withdrawn from short-term car-hire during the period 1 October 2010 to 30 September 2011.”.

(2) Section 134 of the Finance Act 1992 is further amended, with effect as on and from 1 October 2011, by the deletion of subsections (11) to (14) and subsection (15) (inserted by subsection (1)(c)).

64 .— (1) Chapter IV of Part II of the Finance Act 1992 is amended by substituting the following for section 135:

“135.— (1) A vehicle which is temporarily brought into the State may be exempted by the Commissioners from the requirement to be registered, in such manner and subject to such conditions, restrictions and limitations as the Minister may prescribe by regulations made under section 141(3) if the vehicle is—

(a) brought into the State by a person established outside the State for such person’s private or business use,

(b) brought into the State by an individual established in the State for such individual’s private or business use where such an individual—

(i) is employed by an employer established in another Member State who provides a vehicle as part of their contract of employment, where such vehicle is owned or leased by the employer, or

(ii) is self-employed and has established a legally accountable undertaking in another Member State, whose business is carried on solely or principally in the other Member State,

and where the vehicle is a category A vehicle or a motor-cycle, it is used principally for business use in another Member State,

(c) brought into the State solely for the purpose of a competition, exhibition, show, demonstration, or similar purpose and is not intended to be sold or offered for sale in the State and is intended to be taken out of the State on the fulfilment of such purpose, or

(d) designed or specially adapted as professional equipment brought into the State by a person established outside the State for use exclusively by such person or under his or her personal supervision.

(2) A vehicle which is temporarily brought into the State for a period in excess of 42 days (or such longer period as may be prescribed by the Commissioners) may, subject to regulations, be required to be registered in accordance with section 131 without the payment of vehicle registration tax.

(3) In respect of a vehicle to which subsection (2) relates, a statement issued by a competent person under section 131(1)(ba) shall be produced to the Commissioners prior to the registration of the vehicle.

(4) Any fee charged by the competent person for the examination shall be agreed with the Commissioners and shall be paid by the person presenting the vehicle for the pre-registration examination. Such fee shall be credited against any vehicle registration tax subsequently payable by the person so presenting if the vehicle subsequently becomes liable for that tax without the vehicle being permanently removed from the State.

(5) In this section a reference to the temporary importation of a vehicle shall be construed in accordance with Regulation 5 of the Temporary Exemption from Registration of Vehicles Regulations 1993 (S.I. No. 60 of 1993).”.

(2) Subsection (1) comes into operation on such a day or days as the Minister for Finance appoints by order.

65 .— Section 135B of the Finance Act 1992 is amended by inserting the following after subsection (5):

“(6) (a) Subject to sections 105B, 105C and 105D of the Finance Act 2001 where an authorised person pays an amount of vehicle registration tax in respect of a vehicle which was not due, any repayment of the overpaid amount and interest (if any) payable under section 105D shall, subject to the provisions of this subsection, be made to the authorised person on condition that the authorised person pays the amount of the repayment and interest to the person who was the registered owner of the vehicle at the time of the registration of the vehicle.

(b) (i) Where the registered owner of the vehicle at the date of the repayment to the authorised person is the first registered owner the amount of the repayment shall be the amount of the vehicle registration tax overpaid.

(ii) Where the first registered owner has disposed of the vehicle prior to the date of the repayment the amount of the repayment shall be calculated as follows:

(OP + V) — (S [html] R)

where—

OP is the original purchase price,

V is the amount of vehicle registration tax paid,

S is the price, if any, received by the first registered owner at the time of disposal, and

R is the rate of vehicle registration tax charged at the time of registration on purchase.

(c) For the purpose of paragraph (b) the first registered owner shall as a condition of the repayment present documentary proof to the Commissioners of the disposal of the vehicle and the price (if any) received by that owner in respect of that disposal.

(d) An authorised person shall be entitled to deduct an amount not more than 10 per cent of the repayment from the payment to the first registered owner of the vehicle to cover the costs of the authorised person in processing the repayment claim.

(e) Where an authorised person fails to make a payment within 30 days to the first registered owner in accordance with paragraph (a) following payment by the Commissioners of such repayment, any amount unpaid, shall for the purpose of this Act, be treated as if it were vehicle registration tax due by the authorised person on the day following the expiry of the 30 day period.”.

66 .— Section 141 of the Finance Act 1992 is amended in subsection (2) by substituting “section 130,” for “section 130.” in paragraph (v) and by inserting the following after that paragraph:

“(w) make provision for matters to be prescribed for the purposes of section 131(1)(ba), and for the purposes of section 135, in respect of the pre-registration examination of vehicles.”.

¹OJ No. L204 of 26 July 2006, p.1

¹OJ No. L 375 of 31 December 1980, p.36

²OJ No. L 42 of 23 February 1970, p.1

³OJ No. L 12 of 18 January 2000, p.16