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Finance Act, 1926

THIRD SCHEDULE.

Excise Duties on Mechanically-propelled Vehicles used on Public Roads.

Description of Vehicle.

Rate of Duty

1. Cycles (including motor scooters and cycles with an attachment for propelling the same by mechanical power) not exceeding 8 cwt. in weight unladen:—

Bicycles—

Not exceeding 200 lbs. in weight unladen

£1

10s.

Exceeding 200 lbs. in weight unladen

£3

Bicycles, if used for drawing a trailer or sidecar an additional sum of £1.

Tricycles

£4

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

5s.

3. Vehicles being hackney carriages as defined in section 4 of the Customs and Inland Revenue Act, 1888 :—

Tramcars

15s.

Other vehicles:

Seating more than 6 but not more than 14 persons

£28

Seating more than 14 but not more than 20 persons

£40

Seating more than 20 but not more than 26 persons

£52

Seating more than 26 but not more than 32 persons

£64

Seating more than 32 persons

£2

for each seat

In this paragraph the number of persons or seats mentioned does not include the driver or his seat.

4. Vehicles of the following descriptions used solely in the course of trade, or in agriculture (that is to say):—

Locomotive ploughing engines, tractors, agricultural tractors, and other agricultural engines, 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 for agricultural purposes

5s.

Road locomotives and agricultural engines, other than such engines in respect of which a duty of 5s. is chargeable or which are used for haulage solely in connection with agriculture—

Not exceeding 8 tons in weight unladen

£25

Exceeding 8 tons but not exceeding 12 tons in weight unladen

£28

Exceeding 12 tons in weight unladen

£30

Tractors, agricultural tractors, and agricultural engines, other than such tractors or engines in respect of which a duty of 5s. is chargeable, used for haulage solely in connection with agriculture—

Not exceeding 5 tons in weight unladen

£6

Exceeding 5 tons in weight unladen

£10

Tractors of any other description

£21

5. Vehicles (including tricycles weighing more than 8 cwt. unladen) constructed or adapted for use and used solely for the conveyance of goods in the course of trade:—

Being vehicles which are electrically propelled and which do not exceed 25 cwt. in weight unladen

£6

Being vehicles other than such electrically propelled vehicles as aforesaid—

Not exceeding 12 cwt. in weight unladen

£10

Exceeding 12 cwt. but not exceeding 1 ton in weight unladen

£16

Exceeding 1 ton but not exceeding 2 tons in weight unladen

£30

Exceeding 2 tons but not exceeding 3 tons in weight unladen

£45

Exceeding 3 tons but not exceeding 4 tons in weight unladen

£60

Exceeding 4 tons but not exceeding 5 tons in weight unladen

£75

Exceeding 5 tons but not exceeding 6 tons in weight unladen

£90

Exceeding 6 tons in weight unladen

£105

With an additional duty, in any case if used for drawing a trailer, of

£12

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

(a) any vehicle in respect of which it is shown to the satisfaction of the Minister for Local Government and Public Health 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 Saorstát Eireann

£10

(b) any vehicle which is for the time being registered and licensed in Saorstát Eireann as a hackney carriage within the meaning of section 4 of the Customs and Inland Revenue Act, 1888 , and was so registered on the 21st day of April, 1926, and has an engine of the same specification and design as any class of engine for the time being entitled to the benefit of the foregoing paragraph (a)

£12

(c) other vehicles to which this paragraph applies—

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.

In the case of any vehicle to which this paragraph applies which is a hackney carriage as defined in section 4 of the Customs and Inland Revenue Act, 1888 , and exceeds twenty horse-power, no duty shall be charged or levied in respect of the excess of the horse-power above twenty horse-power.

If any person proves to the satisfaction of the Minister for Local Government and Public Health that he has paid in respect of any vehicle to which this paragraph applies the duty chargeable under this paragraph and that the engine of the vehicle was constructed before the 1st day of January, 1913, he shall be entitled to repayment of twenty-five per cent. of the duty so paid.

If any person proves to the satisfaction of the Minister for Local Government and Public Health that he has paid in respect of any vehicle to which this paragraph applies the duty chargeable under this paragraph for any period commencing on or after the 1st day of January, 1927, and that during the whole of the period for which such duty was paid the vehicle was a hackney carriage as defined in section 4 of the Customs and Inland Revenue Act, 1888 , and was fitted with a taximeter and was lawfully plying for hire on the public streets or roads as a vehicle so fitted, he shall be entitled to repayment, where such duty was paid for a period of twelve months, of the amount (if any) by which the duty so paid exceeded twelve pounds or, where such duty was paid for a period of less than twelve months, the amount (if any) by which the duty so paid exceeded the proportion of twelve pounds appropriate to such period.