S.I. No. 68/1968 - Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968.

S.I. No. 68 of 1968.

IMPOSITION OF DUTIES (No. 170) (EXCISE DUTIES) (VEHICLES) ORDER, 1968.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), hereby make the following Order:

1. (1) This Order may be cited as the Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968.

(2) This Order shall come into operation on the 1st day of April, 1968.

2. In this Order "the Act" means the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952).

3. The duty of excise imposed by section 1 of the Act at the rates specified in paragraph (3) (b) of Part I of the Schedule to the Act shall not be charged or levied in respect of vehicles which are—

(i) not used for the carriage of persons (other than children being brought to or from school) for reward, and

(ii) either licensed under Article 60 of the Road Traffic (Public Service Vehicles) Regulations, 1963 ( S.I. No. 191 of 1963 ), or owned or operated by a statutory transport undertaking.

4. The duty of excise imposed by section 1 of the Act at the rates specified in paragraph 6 (d) of Part I of the Schedule to the Act shall not be charged or levied in respect of the excess of the horse-power above 16 horse-power.

5. The Act shall have effect as if in Part II of the Schedule thereto—

( a ) paragraphs 4 and 5 (4) did not apply to vehicles registered for the first time after the 31st day of March, 1968, and

( b ) paragraph 5 (1) were deleted.

GIVEN under the Official Seal of the Government, this 26th day of

March, 1968.

SEÁN Ó LOINSIGH,

Taoiseach.

EXPLANATORY NOTE.

The effects of the Order are :—

(i) to eliminate the differential in the rates of motor taxation between foreign assembled and Irish assembled vehicles;

(ii) to clarify the motor taxation position of vehicles used as school buses.

The Order comes into operation on 1 April, 1968.