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24 1952

FINANCE (EXCISE DUTIES) (VEHICLES) ACT, 1952

SCHEDULE.

Section 1 .

Excise Duties in respect of Mechanically Propelled Vehicles used on Public Roads.

PART I.

Description of Vehicle.

Rate of Duty.

1. Vehicles of the following descriptions not exceeding 8 cwt. in weight unladen:

(a) bicycles (other than bicycles which are electrically propelled) of which the cylinder capacity of the engine—

(i) does not exceed 75 cubic centimetres

£1

(ii) exceeds 75 cubic centimetres but does not exceed 150 cubic centimetres

£2

(iii) exceeds 150 cubic centimetres but does not exceed 200 cubic centimetres

£3

(iv) exceeds 200 cubic centimetres but does not exceed 250 cubic centimetres

£4 10s.

(v) exceeds 250 cubic centimetres

£6

(b) bicycles which are electrically propelled

£1 10s.

(c) tricycles (other than tricycles neither constructed nor adapted for use nor used for the carriage of a driver or passenger)

£8

(d) vehicles with three or more wheels neither constructed nor adapted for use nor used for the carriage of a driver or passenger

£6

with an additional duty, in the case of a bicycle if used for drawing a trailer or side-car, of

£2

2. Vehicles (including any cycle with an attachment for propelling it by mechanical power) not exceeding 5 cwt. in weight unladen adapted and used for invalids

5s.

3. (a) Tramcars

15s.

(b) Vehicles used as large public service vehicles within the meaning of the Road Traffic Act, 1933 (No. 11 of 1933) and having—

(i) seating capacity for more than 6 but not more than 14 persons

£56

(ii) seating capacity for more than 14 but not more than 20 persons

£80

(iii) seating capacity for more than 20 but not more than 26 persons

£104

(iv) seating capacity for more than 26 but not more than 32 persons

£128

(v) seating capacity for 33 or more persons

£4 for every such person.

4. Vehicles of the following descriptions:

(a) vehicles designed, constructed and used for the purpose of trench digging or any kind of excavating or shovelling work which—

(i) are used on public roads only for that purpose or the purpose of proceeding to and from the place where they are to be used for that purpose; and

(ii) when so proceeding neither carry nor haul any load other than such as is necessary for their propulsion or equipment

5s.

(b) locomotive ploughing engines, other agricultural engines and tractors, not being engines or tractors used for hauling on roads any objects except their own necessary gear, threshing appliances, farming implements, or supplies of fuel or water required for the purposes of the vehicle or agricultural purposes

5s.

(c) tractors (other than tractors in respect of which a duty of 5s. is chargeable) used for haulage in connection with agriculture and for no other purpose

£8

(d) tractors of any other description—

(i) not exceeding 7¼ tons in weight unladen

£31 10s.

(ii) exceeding 7¼ tons but not exceeding 8 tons in weight unladen

£37 10s.

(iii) exceeding 8 tons but not exceeding 12 tons in weight unladen

£42

(iv) exceeding 12 tons in weight unladen

£45

5. Vehicles (including tricycles weighing more than 8 cwt. unladen) constructed or adapted for use and used for the conveyance of goods or burden of any other description in the course of trade or business (including agriculture and the performance by a local or public authority of its functions);

(a) being vehicles which are electrically propelled and which do not exceed 25 cwt. in weight unladen

£10

(b) being vehicles which are not such electrically propelled vehicles as aforesaid—

(i) not exceeding 12 cwt. in weight unladen

£15

(ii) exceeding 12 cwt. but not exceeding 16 cwt. in weight unladen

£20

(iii) exceeding 16 cwt. but not exceeding 1 ton in weight unladen

£24

(iv) exceeding 1 ton but not exceeding 2 tons in weight unladen

£30, plus £4 for each quarter-ton, or part thereof, of weight unladen in excess of 1 ton

(v) exceeding 2 tons but not exceeding 3 tons in weight unladen

£46, plus £6 for each quarter-ton, or part thereof, of weight unladen in excess of 2 tons

(vi) exceeding 3 tons but not exceeding 4 tons in weight unladen

£70, plus £8 for each quarter-ton, or part thereof, of weight unladen in excess of 3 tons

(vii) exceeding 4 tons but not exceeding 5 tons in weight unladen

£102, plus £10 for each quarter-ton, or part thereof, of weight unladen in excess of 4 tons

(viii) exceeding 5 tons but not exceeding 6 tons in weight unladen

£145, plus £15 for each quarter-ton, or part thereof, of weight unladen in excess of 5 tons

(ix) exceeding 6 tons but not exceeding 7 tons in weight unladen

£205, plus £20 for each quarter-ton, or part thereof, of weight unladen in excess of 6 tons

(x) exceeding 7 tons but not exceeding 8 tons in weight unladen

£285, plus £25 for each quarter-ton, or part thereof, of weight unladen in excess of 7 tons

(xi) exceeding 8 tons but not exceeding 9 tons in weight unladen

£385, plus £30 for each quarter-ton, or part thereof, of weight unladen in excess of 8 tons

(xii) exceeding 9 tons in weight unladen

£505, plus £50 for each quarter-ton, or part thereof, of weight unladen in excess of 9 tons

with an additional duty, in the case of any vehicle used for drawing a trailer, of—

(I) where the vehicle does not exceed 2 tons in weight unladen

£14

(II) where the vehicle exceeds 2 tons but does not exceed 3 tons in weight unladen

£18

(III) where the vehicle exceeds 3 tons but does not exceed 4 tons in weight unladen

£24

(IV) where the vehicle exceeds 4 tons but does not exceed 5 tons in weight unladen

£32

(V) where the vehicle exceeds 5 tons but does not exceed 6 tons in weight unladen

£42

(VI) where the vehicle exceeds 6 tons in weight unladen

£54

6. Vehicles other than those charged with duty under the foregoing provisions of this Part of this Schedule:

(a) any vehicle in respect of which it is shown to the satisfaction of the Minister for Local Government that seventy-five per cent. of the cost of producing the vehicle or the engine of the vehicle is attributable to manufacturing operations performed thereon or in relation thereto in the State

£10

(b) any vehicle which is used as a public service vehicle within the meaning of the Road Traffic Act, 1933 (No. 11 of 1933), and was registered on the 21st day of April, 1926, as a hackney carriage within the meaning of section 4 of the Customs and Inland Revenue Act, 1888, and has an engine of the same specification and design as any class of engine for the time being entitled to the benefit of sub-paragraph (a) of this paragraph

£12

(c) any vehicle constructed or adapted for use and used only for the conveyance of a machine, workshop, contrivance or implement and no other load except articles used in connection with such machine, workshop, contrivance or implement or goods processed or manufactured therein—

not exceeding 8 horse-power or electrically propelled

£8

exceeding 8 horse-power

£1 for each unit or part of a unit of horse-power

(d) other vehicles to which this paragraph applies-

not exceeding 8 horse-power or electrically propelled

£13

exceeding 8 horse-power but not exceeding 9 horse-power

£14 10s.

exceeding 9 horse-power but not exceeding 10 horse-power

£16 10s.

exceeding 10 horse-power but not exceeding 11 horse-power

£19 10s.

exceeding 11 horse-power but not exceeding 12 horse-power

£22

exceeding 12 horse-power

£22 plus £2 for each unit or part of a unit of horse-power in excess of 12 horse-power.

Part II.

1. (1) In Part I of this Schedule—

bicycle” includes a motor scooter and a bicycle with an attachment for propelling it by mechanical power;

tricycle” includes a motor scooter and a tricycle with an attachment for propelling it by mechanical power.

(2) A vehicle shall not be deemed to be electrically propelled within the meaning of Part I of this Schedule unless the electrical motive power is derived either from a source external to the vehicle or from any electrical storage battery which is not connected to any source of power when the vehicle is in motion.

(3) Where a vehicle (in this subparagraph referred to as the first-mentioned vehicle) has another vehicle or an attachment in the nature of a vehicle attached to and partly superimposed upon it, the first-mentioned vehicle and the other vehicle or attachment shall, for the purposes of Part I of this Schedule, be deemed to form and be a single vehicle and the first-mentioned vehicle shall not, by reason merely of the attachment thereto of the other vehicle or attachment, be deemed to be a tractor or a vehicle drawing a trailer.

2. For the purposes of paragraph 3 of Part I of this Schedule, the seating capacity of a vehicle does not include the seat or space occupied by the driver of the vehicle.

3. Where, apart from this paragraph, subparagraph (c) of paragraph 4 of Part I of this Schedule would apply to a vehicle, that subparagraph shall not apply to it (and subparagraph (d) of that paragraph shall apply to it accordingly) unless the person taking out the licence shows to the satisfaction of the licensing authority either—

(a) that his only or chief occupation is farming and that the vehicle is used only occasionally on public roads and then only—

(i) for the haulage of the produce of his farm and articles required for the farm, including the farmhouse and farm buildings, but excluding the haulage of fuel if being transported as a commodity for sale, or

(ii) for the haulage of similar goods for another farmer, provided that such goods are not hauled for reward, or

(b) that he is a contractor engaged to do agricultural work on a farm and that the vehicle is used on public roads only for the haulage of articles required by him for the purpose of doing that work.

4. In the case of a vehicle to which paragraph 5 of Part I of this Schedule applies and—

(a) which, in the case of an electrically propelled vehicle, exceeds one and one-quarter tons but does not exceed one and one-half tons in weight unladen, and in any other case exceeds one ton but does not exceed one and one-half tons in weight unladen, and

(b) in respect of which it is shown to the satisfaction of the Minister for Industry and Commerce that such vehicle was assembled in the State in a manner and to an extent for the time being approved of by that Minister and either was so assembled before the 13th day of May, 1936, or was so assembled, either wholly or to an extent for the time being approved of by that Minister, from parts manufactured in the State,

the annual rate of duty shall be reduced by £10.

5. (1) In the case of a vehicle to which paragraph 6 of Part I of this Schedule applies which is used as a small public service vehicle within the meaning of the Road Traffic Act, 1933 (No. 11 of 1933), and for no other purpose and exceeds 20 horse-power, no duty shall be charged or levied in respect of the excess of the horse-power above 20 horse-power.

(2) In the case of a vehicle to which paragraph 6 of Part I of this Schedule applies which exceeds 10 horse-power and is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the Road Traffic Act, 1933 (No. 11 of 1933), or for purposes incidental to such user and for no other purpose, no duty shall be charged or levied in respect of the excess of the horse-power above 10 horse-power.

(3) In the case of a vehicle to which paragraph 6 of Part I of this Schedule applies, if it is shown to the satisfaction of the licensing authority that the engine thereof was constructed before the 1st day of January, 1913, the annual rate of duty shall be reduced by twenty-five per cent.

(4) In the case of a vehicle to which paragraph 6 of Part I of this Schedule applies and—

(a) which exceeds 16 horse-power, and

(b) in respect of which it is shown to the satisfaction of the Minister for Industry and Commerce that such vehicle was assembled in the State in a manner and to an extent for the time being approved of by that Minister and either was so assembled before the 13th day of May, 1936, or was so assembled, either wholly or to an extent for the time being approved of by that Minister, from parts manufactured in the State,

no duty shall be charged or levied in respect of the excess of the horse-power of such vehicle above 16 horse-power.

(5) In the case of a vehicle to which paragraph 6 of Part I of this Schedule applies which is used as a hearse and for no other purpose and exceeds 12 horse-power, no duty shall be charged or levied in respect of the excess of the horse-power above 12 horse-power.