Non-Use of Motor Vehicles Act 2013
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Non-use declaration | ||
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7. The Act of 1992 is amended by inserting the following section after section 20A: | ||
“Non-use declaration | ||
20B. (1) In this section— | ||
‘public place’ shall have the meaning assigned to it by section 1 (amended by section 78 of the Finance Act 1976 ) of the Act of 1952; | ||
‘use’ in relation to use of a vehicle shall be construed as if ‘use’ included keeping or leaving a vehicle stationary. | ||
(2) A declaration (‘non-use declaration’) may be made by the registered owner of a vehicle, and furnished to a licensing authority, that the vehicle will not be used in a public place. | ||
(3) A non-use declaration shall— | ||
(a) be made in writing or by electronic means, | ||
(b) specify the name of the registered owner, | ||
(c) specify the identification mark assigned to the vehicle concerned under section 131 (5) of the Finance Act 1992 , | ||
(d) specify a period— | ||
(i) during which the vehicle will not be used in a public place, | ||
(ii) which shall be not less than 3 months and not more than 12 months, and | ||
(iii) which shall commence on the first day of a month and end on the last day of a month, | ||
(e) be accompanied by the prescribed fee, | ||
(f) contain such other information as may be prescribed, and | ||
(g) be in such form as may be prescribed, including electronic form. | ||
(4) A licensing authority that is satisfied with a non-use declaration furnished to it shall so notify the owner of the vehicle concerned and shall— | ||
(a) not issue a licence under section 1 of the Act of 1952 in relation to the vehicle concerned, and | ||
(b) record the non-use declaration on the licensing records and may so record by electronic means. | ||
(5)(a) A non-use declaration shall have no effect and shall not be accepted by the licensing authority, notwithstanding the intention of the owner not to use the vehicle in a public place for a specified period, where the declaration is furnished to the authority— | ||
(i) in relation to a vehicle not previously the subject of a licence under section 1 of the Act of 1952, more than 10 days after the date of entry of the vehicle on the register, | ||
(ii) on or after the expiration of, in relation to a vehicle, as the case may be— | ||
(I) the most recent licence taken out under section 1 of the Act of 1952, or | ||
(II) the period specified in the most recent non-use declaration accepted by a licensing authority, | ||
or | ||
(iii) where a transfer of ownership of a vehicle has taken place, more than 10 days after the date of the transfer of ownership. | ||
(b) A non-use declaration referred to in paragraph (a) shall be returned by the licensing authority to the owner, together with— | ||
(i) a refund of any fee paid to the authority in respect of the declaration, and | ||
(ii) a notice that the owner is liable for duty of excise chargeable, leviable and payable on the vehicle under section 1 of the Act of 1952 and payable on a licence under that section of that Act, and, if applicable, an additional charge under section 20(1AB). | ||
(6) A person may use a vehicle in a public place in relation to which a non-use declaration has been furnished to and accepted by the licensing authority concerned, during the period specified in the non-use declaration, provided that the vehicle is used solely for the purposes referred to in section 20(1)(b)(iii). | ||
(7) In respect of a vehicle in relation to which a non-use declaration has been furnished to and accepted by the licensing authority concerned, the registered owner may apply for a licence under section 1 of the Act of 1952 before the expiration of the period specified in the non-use declaration, and— | ||
(a) the licensing authority shall record the granting of the licence on the licensing records, including by electronic means, | ||
(b) the non-use declaration shall have no effect on and from the commencement date of the licence, and | ||
(c) no refund shall be made of a fee paid in respect of the declaration. | ||
(8) The period to which a non-use declaration under subparagraph (i)(I) of section 20(1)(b) shall relate shall commence on the date of entry of the vehicle on the register and shall end on a date that is not less than 3 months and not more than 12 months after the first day of the month during which the vehicle was entered on the register. | ||
(9) A non-use declaration made under subparagraph (i)(III) of section 20(1)(b) shall not be accepted by a licensing authority unless a notification of the transfer of vehicle ownership has been delivered to the licensing authority in accordance with regulations made under section 12 of the Act of 1920. | ||
(10) Where, in respect of a vehicle in relation to which a non-use declaration has been furnished to, and accepted by, the licensing authority concerned, a transfer of ownership occurs before the expiration of the period specified in the non-use declaration— | ||
(a) the licensing authority shall on receipt of notification of the transfer of ownership delivered to the authority in accordance with regulations under section 12 of the Act of 1920, record that transfer on the licensing records, and may so record by electronic means, | ||
(b) the non-use declaration shall have no effect on and from the date of the transfer of ownership, | ||
(c) the duty of excise in respect of the vehicle imposed by the Act of 1952 becomes immediately payable, and | ||
(d) no refund shall be made of a fee paid in respect of the declaration. | ||
(11) The period to which a non-use declaration under subparagraph (i)(III) of section 20(1)(b) shall relate shall commence on the date of transfer of ownership of the vehicle and shall end on a date not less than 3 months and not more than 12 months after the first day of the month during which the ownership is transferred. | ||
(12) A declaration in relation to which an application under section 1(11A) of the Act of 1952 has been made, for a refund of excise duty under section 1 of that Act, shall be deemed to be a declaration of non-use for the purposes of this section. | ||
(13) The Minister may prescribe a fee to accompany a non-use declaration. | ||
(14) No fee shall be required to accompany a non-use declaration made in relation to a vehicle— | ||
(a) in respect of which no excise duty under the Act of 1952 is chargeable or leviable under section 1(4) of that Act, | ||
(b) which by virtue of being owned by the State, is exempt from excise duty, | ||
(c) in respect of which, subject to regulations made under section 1 (11A) of the Act of 1952, excise duty under that Act has been refunded, | ||
(d) in respect of which excise duty under the Act of 1952 is chargeable at an annual rate prescribed by regulations under section 1(2)(b) of that Act, or | ||
(e) used by a person to whom regulations made under section 92 of the Finance Act 1989 apply. |