Finance Act, 1992
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Permanent reliefs. |
134.—(1) A vehicle may, subject to any conditions, restrictions or limitations prescribed by the Minister by regulations made by him under section 141 be registered without payment of vehicle registration tax if the vehicle is— | |
(a) the personal property of a private individual and is being brought permanently into the State by the individual when he is transferring his normal residence from a place outside the State to a place in the State, | ||
(b) being brought permanently into the State as part of the capital goods and other equipment of a business undertaking which definitively ceases its activity outside the State and moves to the State in order to carry on a similar activity there, | ||
(c) the personal property of a deceased person and is being brought permanently into the State by a person resident in the State, or a person or body of persons established in the State and engaged in a non-profit making activity, who either acquired by inheritance the ownership or beneficial ownership of such vehicle or is the personal representative resident in the State of the deceased person, | ||
(d) given as a gift, in token of friendship or good will by an official body, public authority or group carrying on an activity in the public service or interest, which is located outside the State, to an official body, public authority or group carrying on an activity in the public service or interest, which is located in the State and is approved by the Commissioners for the purposes of this paragraph, | ||
(e) for official use by an institution of the European Communities, | ||
(f) for the personal use of officials or other members of the staff of an institution of the European Communities who transfer their residence to the State to take up a position there with an institution of the European Communities, | ||
(g) supplied under diplomatic, consular or similar arrangements by virtue of the Diplomatic Relations and Immunities Acts, 1967 and 1976, and orders made thereunder. | ||
(2) Effect may be given to the provisions of subsection (1) by means of a repayment of vehicle registration tax subject to any conditions the Commissioners see fit to impose. | ||
(3) The reliefs allowed under the Disabled Drivers (Tax Concessions) Regulations, 1989 ( S.I. No. 340 of 1989 ), shall apply with any necessary modifications to vehicle registration tax. | ||
(4) A vehicle may be registered, subject to such conditions, limitations and restrictions (if any) as the Commissioners may impose, without payment of vehicle registration tax and with the repayment of any such tax paid, where the Commissioners are satisfied that such vehicle is for use— | ||
(i) in the establishment or maintenance of an international air service using or involving the use of an airport in the State, | ||
(ii) in the establishment or maintenance of radio or meteorological services or other aids to air navigation ancillary to any such international air service, or | ||
(iii) for experimental purposes in connection with the establishment or maintenance of any such international air service. | ||
(5) Whenever the Minister so thinks proper, he may authorise the Commissioners to register a vehicle, subject to such conditions, limitations or restrictions (if any) as they may impose, either without payment of vehicle registration tax or on payment of the tax at less than the rate ordinarily chargeable or, where the said tax has been paid, to repay the tax in whole or in part. |