Finance (No. 2) Act, 1992

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Amendment of section 132 (charge of excise duty) of Act of 1992.

8.—Section 132 of the Act of 1992 is hereby amended—

(a) in subsection (1), by the substitution of “at whichever of the rates specified in subsection (3) is appropriate” for “at whichever of such rates as may stand specified for the time being by an Act of the Oireachtas is appropriate”,

and

(b) by the insertion of the following subsections after subsection (2):

“(3) The duty of excise imposed by subsection (1) shall be charged, levied and paid—

(a) in case the vehicle the subject of the registration or declaration concerned is a category A vehicle which has an engine of a cylinder capacity exceeding 2,012 cubic centimetres, at the rate of an amount equal to 31.8 per cent. of the value of the vehicle or £100, whichever is the greater,

(b) in case it is any other category A vehicle, at the rate of an amount equal to 25.75 per cent. of the value of the vehicle or £100, whichever is the greater,

(c) in case it is a category B vehicle, at the rate of an amount equal to 13.3 per cent. of the value of the vehicle or £100, whichever is the greater,

(d) in case it is a category C vehicle, at the rate of £40,

(e) in case it is a category D vehicle, at the rate of nil per cent. of the value of the vehicle,

(f) subject to subsection (4), in case it is a motor-cycle—

(i) if it is propelled by an internal combustion engine the cubic capacity of which does not exceed 350 cubic centimetres, at the rate of £2.50 per cubic centimetre of such capacity,

(ii) if it is propelled by an internal combustion engine the cubic capacity of which exceeds 350 cubic centimetres, at the rate of £2.50 per cubic centimetre in respect of the first 350 cubic centimetres of such capacity and £1.25 per cubic centimetre in respect of each additional cubic centimetre of such capacity, and

(iii) if it is propelled by means other than an internal combusion engine, at the rate at which it would be charged, levied and paid if the motor-cycle were propelled by an internal combusion engine of the same power output.

(4) (a) Where a motor-cycle is shown, to the satisfaction of the Commissioners, to be more than 3 months old, the total amount of vehicle registration tax payable in respect of the motor-cycle shall be reduced by reference to its age by the appropriate percentage specified in the Table to this subsection.

(b) In this subsection ‘age’, in relation to a motor-cycle, means the time that has elapsed since the date on which the motor-cycle first entered into service.

TABLE

(5) In the case of a registered vehicle which is converted and on which, in a former state, vehicle registration tax or motor vehicle excise duty imposed by the Order of 1979 has been paid, the amount of vehicle registration tax payable on the vehicle under subsection (3) shall be reduced by the amount of any such duty or tax previously paid.

(6) Where a vehicle is registered without payment of vehicle registration tax under subsection (1), (4) or (5) of section 134 or the tax in respect of the registration has been paid at less than the rate ordinarily chargeable, or has been repaid in whole or in part, under the said subsection (5) and, by reason of a change in the use to which it is put, it is used otherwise than in accordance with the conditions, restrictions or limitations to which the registration without payment of vehicle registration tax was subject, vehicle registration tax shall become due and payable at the time of such change in use at the rate and on the value appropriate to the vehicle at that time unless the Commissioners determine otherwise.”.