Finance Act, 1966

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Mechanically propelled vehicles used on public roads.

17.—(1) In this section “the Act” means the Finance (Excise Duties) (Vehicles) Act, 1952 .

(2) Each of the rates of excise duty specified in paragraph I of Part I of the Schedule to the Act (including the additional duty, in the case of a bicycle if used for drawing a trailer or side-car, of £2) shall, as on and from the 1st day of April, 1966, be increased by twenty-five per cent.

(3) Each of the rates of excise duty specified in paragraph 6 (d) of Part I of the Schedule to the Act (including the additional duty, in the case of vehicles exceeding 12 horse-power, of £2 for each unit or part of a unit of horse-power in excess of 12 horse-power) shall, as on and from the 1st day of April, 1966, be increased by twenty-five per cent.

(4) Subsection (3) of this section shall have effect subject to the proviso that—

(a) in the case of any vehicle—

(i) which is used as a small public service vehicle within the meaning of the Road Traffic Act, 1961 , and for no other purpose,

(ii) which is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the Road Traffic Act, 1961 , or for purposes incidental to such user and for no other purpose, or

(iii) which is used as a hearse and for no other purpose,

there shall be no increase of any of the rates referred to in the subsection, and

(b) in the case of any vehicle—

(i) which is not a vehicle such as is referred to in the foregoing paragraph,

(ii) which exceeds 16 horse-power, and

(iii) which is not a vehicle such as is referred to in paragraph 5 (4) of Part II of the Schedule to the Act,

there shall, as respects the increase of the additional duty of £2 for each unit or part of a unit in excess of 12 horse-power, be no increase thereof in the case of any unit or part of a unit of horse-power in excess of 16.

(5) “five pounds or less” shall, as on and from the 1st day of April, 1966, be substituted for “three pounds or less” in section 1 (2) (b) of the Act.

(6) In the case of any vehicle to which paragraph 6 (d) of Part I of the Schedule to the Act applies and—

(a) which is not a vehicle such as is referred to in paragraph 5 (4) of Part II of that Schedule, and

(b) which exceeds 16 horse-power,

the additional duty of £2 for each unit or part of a unit in excess of 16 horse-power shall be reduced by ten per cent.

(7) Subparagraph (1) of paragraph 3 of Part II of the Schedule to the Act is hereby amended by the addition of the following:

“or

(c) that such person is a body which has been certified by the Minister for Agriculture and Fisheries to be an agricultural co-operative society for the purposes of this Act and that the vehicle is used only occasionally on public roads and then only—

(i) for the haulage, provided that it is not for reward, of the produce of the farms and articles required for the farms, including farm houses and farm buildings, of the members of the society, but excluding the haulage of fuel if being transported as a commodity for sale, or

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

(iii) for the haulage for members of the society or other farmers for reward of—

(I) milk being hauled to a creamery or cream-separating station, or

(II) separated milk being hauled from a creamery or cream-separating station, or

(III) milk containers being hauled to or from a creamery or cream-separating station.”

(8) If this Act is passed before or on the 1st day of July, 1966, subsections (6) and (7) of this section shall come into operation on that day and, if it is passed after that day, they shall be deemed to have come into operation on that day.

(9) The appropriate repayments shall be made having regard to the provisions of subsections (6), (7) and (8) of this section and the repayments shall be made in accordance with such directions as may be given by the Minister for Local Government.

(10) Proceeds of the increases of duties effected by this section shall, notwithstanding section 3 of the Act, be disregarded in any determination of a sum to be issued out of the Central Fund under section 2 (1) of the Roads Act, 1920 .