Finance (No. 2) Act 2008

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Amendment of section 131 (registration of vehicles by Revenue Commissioners) of Finance Act 1992.

61.— (1) Section 131 of the Finance Act 1992 is amended in subsection (1) by inserting the following after paragraph (b):

“(ba) (i) In respect of a vehicle which is within any particular category of vehicle that is prescribed for the purposes of this paragraph or is within any other class of vehicle that is prescribed, the Commissioners may, as a condition of registration, require confirmation in accordance with this paragraph that such vehicle—

(i) is a mechanically propelled vehicle as defined in section 130, and

(ii) complies with any matter prescribed for the purposes of subparagraph (ii)(II).

(ii) The Commissioners may appoint one or more than one individual or body (in this paragraph referred to as a ‘ competent person ’) to carry out a pre-registration examination of a vehicle to which subparagraph (i) relates—

(I) to determine whether or not each vehicle duly examined under this paragraph is a mechanically propelled vehicle for the purposes of section 130, and

(II) to ascertain whether or not such other prescribed matters (being matters required to be ascertained) have been complied with as are necessary—

(A) for the registration of the vehicle concerned, and

(B) for the proper operation of vehicle registration tax.

(iii) Where in respect of a vehicle the Commissioners require confirmation as provided for by subparagraph (i), then they shall not register the vehicle without the production of a statement issued by a competent person that the vehicle—

(i) is a mechanically propelled vehicle, and

(ii) complies with any matter prescribed for the purposes of subparagraph (ii)(II) and which relates to the vehicle.

(iv) The fee to be charged by the competent person for the examination of a vehicle shall be agreed with the Commissioners. Different fees may be so agreed in respect of different types of examination and different categories or other classes of vehicles. The fee shall be paid by the person presenting the vehicle concerned for pre-registration examination. The fee shall be credited against the vehicle registration tax payable in respect of the registration of the vehicle but no other fees, charges or costs incurred by the person presenting the vehicle for examination shall be so credited.

(v) A competent person shall comply with any instructions and directions given by the Revenue Commissioners to such person for the purposes of this paragraph.

(vi) The Commissioners may revoke the appointment of a competent person.”.

(2) This section comes into operation on 1 January 2010.