An Act to provide for declarations of non-use of motor vehicles; for certain payments out of the local government fund; to amend the Finance (Excise Duties) (Vehicles) Act 1952 , the Finance (No. 2) Act 1992 and the Local Government Act 1998 and to provide for related matters. [4th June, 2013]

Be it enacted by the Oireachtas as follows:

PART 1

Preliminary and General

Short title and commencement

1. (1) This Act may be cited as the Non-Use of Motor Vehicles Act 2013

(2) This Act shall come into operation on such day or days as the Minister may appoint by order or orders generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or provisions.

Interpretation

2. In this Act—

“Act of 1992” means the Finance (No. 2) Act 1992 ;

“Minister” means the Minister for the Environment, Community and Local Government.

Regulations to remove difficulties

3. (1) If, in any respect, any difficulty arises in bringing any provision of this Act into operation or in relation to the operation of any such provision, the Minister may, by regulations, do anything which appears to him or her to be necessary or expedient for removing that difficulty, for bringing that provision into operation or for securing or facilitating its operation, and any such regulations may modify any provision of this Act so far as may be necessary or expedient for carrying such provision into effect for the purposes aforesaid, but no regulations shall be made under this section in relation to any provision of this Act after the expiration of 2 years commencing on the day on which the provision comes into operation.

(2) Where regulations are proposed to be made under this section, a draft of the regulations shall be laid before each House of the Oireachtas and the regulations shall not be made until a resolution approving the draft has been passed by each such House.

PART 2

Amendment of Finance (No. 2) Act 1992

Amendment of section 18 of Act of 1992

4. Section 18 of the Act of 1992 is amended—

(a) by inserting the following definitions:

“ ‘licensing records’ means the records established and maintained under section 60(2) (amended by section 86 of the Finance Act 1994 ) of the Finance Act 1993 ;

‘non-use declaration’ shall be construed in accordance with section 20B;

‘use’ shall be construed in accordance with section 20B;”,

and

(b) by substituting the following for the definition of licensing authority (amended by section 55 of the Road Safety Authority (Commercial Vehicle Roadworthiness) Act 2012 ):

“ ‘licensing authority’ means a county or city council which grants licences under section 1 of the Act of 1952 or, as respects those licences, where the context so requires, the Minister for Transport, Tourism and Sport;”.

Minister for Transport, Tourism and Sport as licensing authority

5. (1) The Act of 1992 is amended by inserting the following section after section 18:

“Minister for Transport, Tourism and Sport as licensing authority

18A. The powers and functions conferred on a county or city council, in particular by or under the Act of 1920 and the Act of 1952, for the purposes of and in relation to—

(a) the charging or levying of duty of excise under the Act of 1952, and

(b) the granting of a licence under section 1 of the Act of 1952,

may also be exercised, where the context so requires, by the Minister for Transport, Tourism and Sport.”.

(2) Article 3 (amended by section 8 of the Motor Vehicle (Duties and Licences) Act 2003 ) of the Road Vehicles (Registration and Licensing) Order 1958 ( S.I. No. 15 of 1958 ) is amended in the definition of “licensing authority” by substituting “Minister for Transport, Tourism and Sport” for “Minister”.

(3) Article 1 (amended by Article 2 of the Road Vehicles (Registration and Licensing)(Amendment) Regulations 2003 ( S.I. No. 486 of 2003 )) of the Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 ( S.I. No. 385 of 1992 ) is amended in the definition of “licensing authority” by substituting “Minister for Transport, Tourism and Sport” for “Minister”.

Amendment of section 20 of Act of 1992

6. Section 20 of the Act of 1992 is amended—

(a) in subsection (1)(b) by substituting the following subparagraph 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 date of entry of the vehicle on the register provided that the registered owner furnishes the non-use declaration to a licensing authority not more than ten days after that date of entry,

(II) on the date of expiration of—

(A) the most recent licence in respect of the vehicle taken out under section 1 of the Act of 1952, or

(B) the period specified in the most recent non-use declaration in respect of the vehicle accepted by a licensing authority,

provided that the registered owner furnishes the non-use declaration to a licensing authority not more than one month before the said date of expiration, or

(III) on the date of transfer of ownership of the vehicle, provided that the person to whom the vehicle has been transferred furnishes the non-use declaration to a licensing authority not more than ten days after the date of transfer of ownership,”,

and

(b) by inserting the following subsection after subsection (1A):

“(1AB) (a) In this subsection—

‘additional charge’ means an amount which—

(i) when added to one-twelfth of the annual rate of duty of excise equals a sum which is one-tenth of the annual rate of the duty of excise, and

(ii) is payable on the licence in respect of each month of the period of arrears,

and where a person is liable to pay an additional charge under this subsection as well as the duty of excise charged and levied on a vehicle under section 1 of the Act of 1952 and payable on a licence under that section of that Act, and the product of the calculation of the additional charge and duty of excise concerned is not a whole number of euro, the amount shall be rounded down to the nearest whole number of euro;

‘period of arrears’, in relation to a licence to which paragraph (b) applies, is the period beginning on the date of—

(i) the entry on the register referred to in paragraph (b)(i),

(ii) the expiration of—

(I) the most recent licence taken out under section 1 of the Act of 1952 referred to in paragraph (b)(ii)(I), or

(II) the period specified in the most recent non-use declaration accepted by a licensing authority referred to in paragraph (b)(ii)(II),

(iii) the transfer of ownership referred to in paragraph (b)(iii),

and ending on the day before the commencement date of that licence.

(b) Where an application for a licence under section 1 of the Act of 1952 is made to a licensing authority—

(i) in relation to a vehicle not previously the subject of such a licence, in a month other than the month in which the vehicle is entered on the register,

(ii) more than one month 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,

(iii) where a transfer of ownership of a vehicle has taken place, in a month other than the month in which the ownership is transferred,

the owner of the vehicle, in respect of each month of the period of arrears, shall be liable to pay to the licensing authority concerned an additional charge as well as the duty of excise, charged and levied on a vehicle under section 1 of the Act of 1952 and payable on a licence under that section of that Act, and the licensing authority shall not grant the licence unless the additional charge and duty of excise is paid.

(c) The rate of the duty of excise which is payable on a licence to which paragraph (b) applies on the day that it is taken out shall be the rate of the duty of excise—

(i) payable in respect of the licence for all of the period of arrears, and

(ii) to apply for the purposes of the calculation of the additional charge for all of the period of arrears.”.

Non-use declaration

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,

(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,

(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

(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,

(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.

Offence relating to non-use declaration

8. The Act of 1992 is amended by inserting the following section after section 20B (inserted by section 7 ):

“20C. A person who furnishes a non-use declaration to a licensing authority that contains information which is to his or her knowledge false or in a material respect misleading shall be guilty of an offence and shall be liable on summary conviction to a class B fine or imprisonment for a term not exceeding 6 months or both.”.

Transitional provisions

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;

(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—

(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.

PART 3

Amendment of Finance (Excise Duties) (Vehicles) Act 1952

Amendment of section 1 of Finance (Excise Duties) (Vehicles) Act 1952

10. Section 1 of the Finance (Excise Duties) (Vehicles) Act 1952 is amended by inserting the following subsection after subsection (11A):

“(11AB) A person who, in connection with an application for a repayment in respect of the duty paid on a licence surrendered under subsection (11A), furnishes information to a licensing authority which contains information which is to his or her knowledge false or in a material respect misleading shall be guilty of an offence and shall be liable on summary conviction to a class B fine or imprisonment for a term not exceeding 6 months or both.”.

PART 4

Amendment of Local Government Act 1998

Amendment of section 4 of Local Government Act 1998

11. Section 4 (6) of the Local Government Act 1998 is amended—

(a) in paragraph (a) by substituting “Minister for Transport, Tourism and Sport” for “Minister”, and

(b) by substituting—

(i) “by the Minister for Transport, Tourism and Sport” for “by the Minister or the Minister for Transport”, and

(ii) “to the Minister for Transport, Tourism and Sport” for “to the Minister concerned”.

Amendment of section 6 of Local Government Act 1998

12. The Local Government Act 1998 is amended in section 6—

(a) by inserting the following new subsection after subsection (1):

“(1A) Whenever and so often as the Minister considers that it is appropriate that such payment be made in respect of expenses incurred or to be incurred by the Road Safety Authority in performing its functions as a licensing authority under Part III of the Road Traffic Act 1961 , the Minister may pay out of the Fund to the Road Safety Authority such an amount of money as he or she determines for the purposes of defraying, in whole or in part, the expenses incurred by it in performing those functions.”,

(b) by deleting subparagraph (iii) of subsection (2A)(c), and

“(2AB) Whenever and so often as the Minister considers that it is appropriate that such payment be made in respect of expenses incurred or to be incurred by one or more local authorities in providing agency services to the Road Safety Authority relating to the performance by the Road Safety Authority of its functions as a licensing authority under Part III of the Road Traffic Act 1961 , the Minister may pay out of the Fund to that local authority or those local authorities such an amount of moneys as he or she determines for the purposes of defraying, in whole or in part, the expenses incurred or to be incurred by it or them in providing those agency services.”.

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