Finance (Excise Duties) (Vehicles) Act, 1952

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Excise duties in respect of mechanically propelled vehicles used on public roads.

1.—(1) On and after the 1st day of January, 1953, there shall, subject to the provisions of this Act, be charged, levied and paid in respect of mechanically propelled vehicles used on public roads duties of excise at the rates specified in the Schedule to this Act.

(2) (a) Subject to paragraph (b) of this subsection, the duties charged under this section shall be paid annually upon licences to be taken out by the person keeping the vehicle.

(b) A licence may be taken out in respect of a vehicle (not being a tramcar or a vehicle on which a duty of five shillings is chargeable) for such periods of the year and on payment of duty at such rates as the Minister for Local Government may by regulations prescribe, but—

(i) a rate of duty so prescribed shall be such as to bear to the full annual duty no less proportion than the period of the licence bears to a year, and

(ii) the rate of duty so prescribed for a licence for a vehicle for one quarter of the year only shall not exceed thirty per cent. of the full annual duty.

(3) For the purposes of any rate of duty specified in the Schedule to this Act, the following shall be calculated in accordance with regulations made by the Minister for Local Government:

(a) the cylinder capacity of an engine,

(b) the horse-power of a vehicle,

(c) the seating capacity of a vehicle.

(4) Duty under this section shall not be charged or levied in respect of any of the following vehicles:

(a) refuse carts, sweeping machines or watering machines used exclusively for cleansing public streets and roads,

(b) ambulances road-rollers or fire engines

(c) vehicles kept by a local authority and used exclusively for the purpose of their fire brigade service,

(d) vehicles which are used exclusively for the transport (whether by carriage or traction) of road construction machinery used for no purpose other than the construction or repair of roads,

(e) vehicles which are used exclusively for the transport (whether by carriage or traction) of lifeboats and their gear or any equipment for affording assistance towards the preservation of life and property in cases of shipwreck and distress at sea.

(5) A vehicle which is used for the purpose specified in paragraph (d) of subsection (4) of this section shall not become liable to a higher rate of duty by reason of such user.

(6) Paragraph (d) of subsection (4) and subsection (5) of this section shall have effect only where the vehicle or trailer (as the case may be) is constructed or adapted for use for the conveyance of road construction machinery built in as part of such vehicle or trailer or otherwise permanently attached thereto and is not constructed or adapted for the conveyance of any other load except articles or material used for the purpose of the road construction machinery.

(7) A vehicle which is used for the purpose specified in paragraph (e) of subsection (4) of this section shall not become liable to a higher rate of duty by reason of such user.

(8) The Minister for Local Government may by regulations provide for the total or partial exemption for a limited period from the duty under this section of any vehicle brought into the State by a person making only a temporary stay therein.

(9) The duty under this section is in lieu of the duty under section 13 of the Finance Act, 1920 , and the latter duty shall accordingly cease to be charged as from the 1st day of January, 1953.

(10) The provisions made under subsection (5) of section 13 of the Finance Act, 1920 , and section 22 of the Finance Act, 1921 , shall, until corresponding provisions are made under this Act, apply to the duty under this section.

(11) In this section “quarter” means any of the following parts of a year, namely, the period beginning with the 1st day of January and ending with the 24th day of March, the period beginning with the 25th day of March and ending with the 30th day of June, the three months beginning with the 1st day of July, and the three months beginning with the 1st day of October.

(12) Every regulation made under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the regulation is passed by either such House within the next subsequent twenty-one days on which that House has sat after the regulation is laid before it, the regulation shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.