Non-Use of Motor Vehicles Act 2013
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Transitional provisions | ||
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9. (1) In this section— | ||
“Act of 1952” means the Finance (Excise Duties) (Vehicles) Act 1952 ; | ||
“application for a licence” means an application to a licensing authority for a licence under section 1 of the Act of 1952; | ||
“licensing authority” has the same meaning as it has in section 18 (amended by section 4 ) of the Act of 1992; | ||
“make a non-use declaration” shall be construed, subject to any necessary modifications for the purposes of this section, in accordance with section 20B (inserted by section 7 ) of the Act of 1992; | ||
“non-use declaration” shall be construed, subject to any necessary modifications for the purposes of this section, in accordance with section 20B (inserted by section 7 ) of the Act of 1992; | ||
“period of arrears” has, subject to any necessary modifications for the purposes of this section, the same meaning as it has in subsection (1AB) (inserted by section 6 ) of the Act of 1992; | ||
“public place” has the same meaning as it has in section 1 (amended by section 78 of the Finance Act 1976 ) of the Act of 1952; | ||
“register” has the same meaning as it has in section 18 of the Act of 1992; | ||
“transition period” means the period commencing on the date that this section comes into operation and ending on the last day of the third month following that date; | ||
“use” in relation to use of a vehicle shall be construed as if “use” included keeping or leaving a vehicle stationary; | ||
“vehicle” has the same meaning as it has in section 18 of the Act of 1992. | ||
(2) A person referred to in subsection (3) has a duty in relation to a vehicle concerned, during the transition period to do one and only one of the following: | ||
(a) make an application for a licence; | ||
(b) make a non-use declaration. | ||
(3) Each of the following persons has the duty referred to in subsection (2): | ||
(a) the owner of a vehicle who was required in relation to a vehicle not previously the subject of a licence under section 1 of the Act of 1952, to make an application for such a licence in the month in which the vehicle was entered in the register, but has failed or neglected to do so; | ||
(b) the owner of a vehicle who was required, on the expiration of the most recent licence taken out under section 1 of the Act of 1952 in relation to the vehicle, to make an application for such a licence within one month of the expiration of that licence, but has failed or neglected to do so; | ||
(c) the owner of a vehicle who was required on the transfer of ownership of the vehicle, to make an application for a licence under section 1 of the Act of 1952, in the month in which the ownership of the vehicle was transferred, but has failed or neglected to do so. | ||
(4) Where a person applies for a licence under subsection (2)(a), section 20(1AB) (inserted by section 6 ) of the Act of 1992 shall apply, only as respects a period of arrears ending not later than the last day of the second month following the date of the coming into operation of this section, subject to the following and any other necessary modifications: | ||
(a) as if in paragraph (a)— | ||
(i) “additional charge” means a nil amount, | ||
(ii) in the definition of “period of arrears”, “and ending on the day which shall be the earlier of the day before the commencement date of the licence for which the person has applied under section 9 (2)(a) of the Non-Use of Motor Vehicles Act 2013 or the last day of the second month following the date of the coming into operation of that section of that Act” were substituted for “and ending on the day before the commencement date of that licence”, | ||
(b) as if paragraph (c) does not apply. | ||
(5) Where a person makes a non-use declaration under subsection (2)(b)— | ||
(a) paragraph (b) of section 20(1) (amended by section 6 ) of the Act of 1992 shall apply subject to the modification that it shall be read as if the following were substituted for subparagraph (i): | ||
“(i) a vehicle in respect of a period specified in a non-use declaration commencing— | ||
(I) in relation to a vehicle not previously the subject of a licence under section 1 of the Act of 1952, on the first day of the month following the period in respect of which the additional charge and excise duty, under section 9 (5)(b) of the Non-Use of Motor Vehicles Act 2013 is paid, provided that the registered owner furnishes the non-use declaration during the transition period, | ||
(II) in relation to a vehicle in respect of which the most recent licence under section 1 of the Act of 1952 has expired, on the first day of the month following the period in respect of which the additional charge and excise duty, under section 9(5)(b) of the Non-Use of Motor Vehicles Act 2013 is paid, provided that the registered owner furnishes the non-use declaration during the transition period, and | ||
(III) in relation to a vehicle where the ownership has been transferred, the first day of the month following the period in respect of which the additional charge and excise duty, under section 9(5)(b) of the Non-Use of Motor Vehicles Act 2013 is paid, provided that the registered owner furnishes the non-use declaration during the transition period,”, | ||
(b) section 20(1AB) (inserted by section 6 ) of the Act of 1992 shall apply, only as respects a period of arrears ending not later than the last day of the second month following the date of the coming into operation of this section, subject to the following and any other necessary modifications: | ||
(i) as if in paragraph (a)— | ||
(I) “additional charge” means a nil amount, | ||
(II) in the definition of “period of arrears”, “and ending on the day which shall be the earlier of the day before the commencement date of the non-use declaration furnished under section 9(2)(b) of the Non-Use of Motor Vehicles Act 2013 or the last day of the second month following the date of the coming into operation of that section of that Act” were substituted for “ending on the day before the commencement date of that licence”, | ||
(ii) as if in paragraph (b)— | ||
(I) “Where, during the transition period referred to in section 9 of the Non-Use of Motor Vehicles Act 2013 a non-use declaration is made, under section 9(2)(b) of that Act to the licensing authority,” were substituted for “Where an application for a licence under section 1 of the Act of 1952 is made to the licensing authority,”, and | ||
(II) “and the licensing authority shall not accept the non-use declaration unless the additional charge and duty of excise is paid” were substituted for “and the licensing authority shall not grant the licence unless the additional charge and duty of excise is paid.”, | ||
and | ||
(iii) as if paragraph (c) does not apply, | ||
and | ||
(c) section 20B (inserted by section 7 ) of the Act of 1992 shall apply to the non-use declaration as if subsections (5), (8) and (11) of that section do not apply together with any other necessary modifications. | ||
(6) Where an owner of a vehicle fails, during the transition period, to discharge his or her duty under subsection (2) to make an application for a licence or make a non-use declaration in accordance with this section— | ||
(a) section 20(1AB) (inserted by section 6 ) of the Act of 1992 shall apply to an application for a licence made by him or her and the owner shall be liable in consequence of that failure for the additional charge and rate of duty of excise payable under that subsection, and | ||
(b) the licensing authority shall not accept a non-use declaration save in accordance with section 20B (inserted by section 7 ) of the Act of 1992. | ||
(7) A person referred to in subsection (8) has a duty in relation to a vehicle concerned, during the transition period to do one and only one of the following: | ||
(a) make an application for a licence; | ||
(b) make a non-use declaration. | ||
(8) Each of the following persons has the duty referred to in subsection (7): | ||
(a) the owner of a vehicle not previously the subject of a licence under section 1 of the Act of 1952 which has not been used in a public place since the vehicle was entered in the register; | ||
(b) the owner of a vehicle which has not been used in a public place since the expiration of the most recent licence taken out under section 1 of the Act of 1952 in relation to the vehicle; | ||
(c) the owner of a vehicle which has not been used in a public place since the ownership of the vehicle was transferred. | ||
(9) Subject to subsection (10)— | ||
(a) subsection (4) shall apply where a person referred to in subsection (8) makes an application for a licence in the same way as it applies where a person referred to in subsection (3) makes an application for a licence, and | ||
(b) subsection (5) shall apply where a person referred to in subsection (8) makes a non-use declaration in the same way as it applies where a person referred to in subsection (3) makes a non-use declaration. | ||
(10) (a) Subsection (4) or (5) shall not apply where a person referred to in subsection (8) makes an application for a licence or makes a non-use declaration where the licensing authority accepts a declaration (in this subsection referred to as a “previous use declaration”) furnished with the application for a licence or the making of the non-use declaration, that the vehicle identified in the previous use declaration was not used in a public place, for a specified period beginning— | ||
(i) in relation to a vehicle referred to in subsection (8)(a), on the day of registration of the vehicle, | ||
(ii) in relation to a vehicle referred to in subsection (8)(b), on the day following the expiration of the most recent licence taken out, | ||
(iii) in relation to a vehicle referred to in subsection (8)(c), on the day that the ownership of the vehicle was transferred, | ||
and ending on the day which shall be the earlier of— | ||
(I) the day before the commencement date of the licence for which the person has applied under subsection (7)(a) or, as the case may be, commencement date of the non-use declaration which the person has made under subsection (7)(b), or | ||
(II) the day that is the last day of the second month following the coming into operation of this section. | ||
(b) The previous use declaration shall be completed and signed by the owner of the vehicle in a Garda Síochána station in the presence of a member of the Garda Síochána, who, on being satisfied as to the identity of the person, shall also sign the previous use declaration and affix the stamp of the Garda Síochána station concerned. | ||
(c) A previous use declaration furnished by a person who fails to discharge his or her duty, under subsection (7), to make an application for a licence or make a non-use declaration in accordance with this section during the transition period, shall not be considered by the licensing authority. | ||
(11) Where an owner of a vehicle fails, during the transition period, to discharge his or her duty, under subsection (7), to make an application for a licence or make a non-use declaration in accordance with this section and notwithstanding that the vehicle concerned was not in use in any public place— | ||
(a) section 20(1AB) (inserted by section 6 ) of the Act of 1992 shall apply to an application for a licence made by him or her and the owner shall be liable in consequence of that failure for the additional charge and rate of duty of excise payable under that subsection, and | ||
(b) the licensing authority shall not accept a non-use declaration save in accordance with section 20B (inserted by section 7 ) of the Act of 1992. | ||
(12) Where a person makes a non-use declaration under subsection (2)(b) or (7)(b), he or she may furnish the non-use declaration to the licensing authority at any time during the transition period and in such a case the period specified in the non-use declaration shall be taken to have commenced on the first day of the month in which it is made. |