Finance Act 2010

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

104.— Section 131(1) of the Finance Act 1992 is amended by substituting the following for paragraph (ba):

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

(i) is a mechanically propelled vehicle, and

(ii) complies with any matters specified by the Commissioners as they consider necessary for—

(I) the registration of the vehicle concerned,

(II) the proper operation of vehicle registration tax, and

(III) the collection of the appropriate amount of vehicle registration tax.

(bb) Where in respect of a vehicle the Commissioners require confirmation for the purposes of paragraph (ba), they shall register the vehicle only on receipt by them of a declaration made by a competent person in such form as may be specified by the Commissioners that the vehicle—

(i) is a mechanically propelled vehicle, and

(ii) complies with any matters specified by the Commissioners for the purposes of paragraph (ba)(ii).

(bc) The Commissioners may appoint in writing a competent person for all or any of the following purposes:

(i) for the purposes of paragraph (bb), to carry out a pre-registration examination of a vehicle to determine if the vehicle is a mechanically propelled vehicle and to confirm whether or not such vehicle complies with any matters specified by the Commissioners for the purposes of paragraph (ba)(ii);

(ii) in respect of each vehicle examined by a competent person for the purposes of this subsection, to—

(I) declare to the Commissioners in such form as may be specified by the Commissioners the vehicle details and the details of the person to whom it will be registered, and

(II) subject to section 136A(4), to pay the vehicle registration tax that is chargeable, leviable and payable in respect of the registration of the vehicle;

(iii) to carry out any other functions specified by the Commissioners as they consider necessary for—

(I) the registration of the vehicle concerned, and

(II) the proper operation of vehicle registration tax.

(bd) A competent person appointed under paragraph (bc) shall comply with any instructions and directions given by the Commissioners to such person for the purposes of paragraphs (ba), (bb), (bc), (be) and (bf).

(be) The Commissioners may, at any time for reasonable cause (which shall be stated to the competent person) and following such notice as is reasonable in the circumstances, revoke an appointment made under paragraph (bc).

(bf) The fee to be charged by the competent person for the carrying out of functions referred to in paragraph (bc) shall be agreed with the Commissioners. Different fees may be so agreed in respect of different categories or other classes of vehicles. The fees so agreed shall be deducted from the vehicle registration tax to be paid under section 136A to the Commissioners by the competent person, but no other fees, charges or costs incurred by the person presenting the vehicle for registration shall be so deducted.”.