Motor Vehicle (Duties And Licences) Act 2012
Acts of the Oireachtas
Source: Acts of the Oireachtas

num: 1
paragraphs: — In this Act—
“Act of 1952” means the Finance (Excise Duties) (Vehicles) Act 1952 ;
“Act of 1992” means the Finance (No. 2) Act 1992 ;
“Act of 2008” means the Motor Vehicle (Duties and Licences) (No. 2) Act 2008 .
num: 2
paragraphs: — Sections 3 to 5 apply as respects licences taken out, under section 1 of the Act of 1952 or, as the case may be, the provision concerned of the Act of 1992, for periods beginning on or after 1 January 2012.
num: 3
paragraphs: — The Schedule to the Act of 1952 is amended by substituting the Part set out in the Schedule to this Act for Part I (inserted by the Act of 2008) of the first-mentioned Schedule.
num: 4
paragraphs: — Part II of the Schedule to the Act of 1952 is amended—
(a) in paragraph 1 by substituting the following definition for the definition of “CO2 emissions” (amended by the Act of 2008):
“ ‘CO 2 emissions’ has the same meaning as it has in section 130 of the Finance Act 1992 ;”,
and
(b) by substituting the following paragraph for paragraph 5 (amended by the Act of 2008):
num: 5
paragraphs: Section 21 (amended by the Act of 2008) of the Act of 1992 is amended by substituting the following subsection for subsection (3):
“(3) (a) There shall be charged, levied and paid on a trade licence a duty of excise of—
(i) in the case of a licence for exhibition only on a motor-cycle, €55,
(ii) in the case of a licence for exhibition only on any other vehicle, €328.
(b) There shall be charged, levied and paid on a trade licence issued in place of a trade licence that has been lost, stolen or destroyed, a duty of excise of—
(i) in the case of a licence for exhibition only on a motor-cycle, €35,
(ii) in the case of a licence for exhibition only on any other vehicle, €80.”.
num: 6
paragraphs: — Section 6 of the Local Government Act 1998 is amended—
(a) by inserting the following subsections after subsection (2B):
“(2C) Subject to subsections (2E) and (2G), the Minister may, from time to time, pursuant to a request from the Minister for Finance, make one, or more than one, payment out of the Fund in the amount requested by the Minister for Finance and such payment, or payments, shall—
(a) be made, subject to paragraphs (b) and (c), from the moneys that have been paid into the Fund,
(b) be made, subject to paragraph (c), out of the moneys specified in subsection (2D), and
(c) be limited to such moneys that represent the increase, calculated in accordance with subsection (2F)—
(i) in the rates specified for motor vehicle tax in respect of licences referred to in subsection (2D)(a), and
(ii) in the rates specified for duties of excise, charged, levied and paid on a trade licence under section 21 (3) of the Finance (No. 2) Act 1992 , referred to in subsection (2D)(b).
(2D) A payment under subsection (2C) shall, subject to subsection (2C)(c), be made out of those moneys paid into the Fund on and after 7 December 2011 for—
(a) motor vehicle tax in respect of licences having a commencement date between January 2012 and December 2012, and
(b) miscellaneous fees and duties, within the meaning of section 5, in so far as they relate to moneys collected from duties of excise charged, levied and paid on a trade licence under section 21 (3) of the Finance (No. 2) Act 1992 for 2012.
(2E) The total amount of all payments made under subsection (2C) in respect of 2012 shall not exceed €46.5 million.
(2F) For the purposes of subsection (2C)(c) and the calculation of the increase referred to in that subsection—
(a) such increase for the motor vehicle tax in respect of licences, referred to in subsection (2D)(a), shall be calculated by ascertaining the difference between the rates of such motor vehicle tax in respect of licences that applied—
(i) on 1 January 2011, and
(ii) on 1 January 2012,
and
(b) such increase for the duties of excise, referred to in subsection (2D)(b), shall be calculated by ascertaining the difference between the rates of such duties of excise that applied—
(i) on 1 January 2011, and
(ii) on 1 January 2012.
(2G) The Minister shall, from time to time, provide the Minister for Finance with information relating to the amount of the moneys, specified in subsection (2D), paid into the Fund and the amount of such moneys that represent the increase referred to in subsection (2C)(c).”,
and
(b) by inserting the following subsection after subsection (6):
“(6A) The moneys paid out of the Fund under subsection (2C) shall be paid into, or disposed of for the benefit of, the Exchequer in such manner as the Minister for Public Expenditure and Reform may determine.”.
num: 7
paragraphs: — (1) Paragraph 6 of Part 1 of the Schedule to the Act of 1952 (amended by section 3 of this Act) is amended—
(a) in subparagraph (d), by substituting “subject to sub-paragraphs (f) to (n), any vehicle” for “any vehicle”,
(b) in subparagraph (e), by substituting “subparagraphs (f) to (n)” for “subparagraph (f)”,
(c) by substituting the following subparagraph for subparagraph (f):
“(f) where a vehicle mentioned in subparagraph (e) which at the time of registration—
(i) was a new vehicle registered under section 131 of the Finance Act 1992 as a category A vehicle during the period beginning on 1 January 2008 and ending on 30 June 2008, and
(ii) in respect of which the rate of duty that would have applied to it under subparagraph (d)(i), if that subparagraph had been in operation when it was so registered and had applied to it, is less than the rate of duty specified in relation to it in subparagraph (e),
then, the rate of duty as respects that vehicle for licences taken out—
(I) during the period beginning on 1 July 2008 and ending on 30 April 2012 for periods beginning on any date between 1 July 2008 and 30 April 2012 shall be the rate of duty specified in subparagraph (d), and
(II) on or after 1 May 2012 for periods beginning on or after that date shall be the rate of duty specified in subparagraph (h),”,
(d) by substituting the following subparagraph for subparagraph (g):
“(g) where a vehicle was registered outside of the State during the period beginning on 1 January 2008 and ending on 30 June 2008 and is subsequently registered in the State on or after 1 January 2008 under section 131 of the Finance Act 1992 as a category A vehicle or a category M1 vehicle, as the case may be, and which has an identification mark assigned by the Revenue Commissioners under section 131 (5) of the Finance Act 1992 which signifies that the vehicle was first brought into use during the year 2008, then, notwithstanding any other provision of this paragraph, the rate of duty as respects that vehicle for licences taken out—
(i) during the period beginning on 1 July 2008 and ending on 30 April 2012 for periods beginning on any date between 1 July 2008 and 30 April 2012 shall be chargeable at the lower of the rates of duty for the vehicle under subparagraph (d) or (e), and
(ii) on or after 1 May 2012 for periods beginning on or after that date shall be the rate of duty for the vehicle under subparagraph (j), (k), (l), (m) or, as the case may be, (n),”,
and
(e) by inserting the following subparagraphs after subparagraph (g):
“(h) on or after 1 May 2012 the rate of duty for a licence taken out in respect of a vehicle referred to in subparagraph (f) for periods beginning on or after 1 May 2012 shall be the rate of duty—
(i) specified in subparagraph (d) if, in respect of such vehicle, the rate of duty paid on—
(I) a licence taken out for any period beginning on 1 December 2011, or
(II) a licence taken out for any period beginning before 1 December 2011 that was in force on that date,
was the rate of duty specified in subparagraph (d), and
(ii) specified in subparagraph (d) if the rate of duty in respect of a licence—
(I) that was required to have been taken out for any period beginning on 1 December 2011 but was not taken out on that date, or
(II) that was required to have been taken out for any period beginning before 1 December 2011 and be in force on that date but was not taken out or in force on that date,
would have been the rate of duty specified in subparagraph (d) had the licence had been taken out on 1 December 2011 or before 1 December 2011 and had been in force on that date,
(i) without prejudice to subparagraph (h) and for the avoidance of doubt, where a vehicle referred to in subparagraph (f)(i) did not comply with subparagraph (f)(ii) and the rate of duty as respects that vehicle—
(i) for a licence taken out—
(I) for any period beginning on 1 December 2011, or
(II) for any period beginning before 1 December 2011 and in force on that date,
was the rate of duty specified in subparagraph (e), then on and after 1 May 2012 the rate of duty for licences taken out in respect of that vehicle for periods beginning on and after 1 May 2012 shall be the rate of duty specified in subparagraph (e), or
(ii) in respect of a licence—
(I) that was required to have been taken out for any period beginning on 1 December 2011 but was not taken out on that date, or
(II) that was required to have been taken out for any period beginning before 1 December 2011 and be in force on that date but was not taken out or in force on that date,
would have been the rate of duty specified in subparagraph (e), then on and after 1 May 2012 the rate of duty for licences taken out in respect of that vehicle for periods beginning on and after 1 May 2012 shall be the rate of duty specified in subparagraph (e),
(j) where a vehicle referred to in subparagraph (g)—
(i) was registered in the State during the period beginning on 1 January 2008 and ending on 31 December 2011,
(ii) in respect of which a licence had been taken out for any period beginning—
(I) on 1 December 2011, or
(II) before 1 December 2011 and was in force on that date,
and
(iii) the rate of duty paid on such licence was the rate of duty—
(I) under subparagraph (d), then the rate of duty for a licence taken out in respect of such vehicle on or after 1 May 2012 for periods beginning on or after that date shall be the rate of duty specified in subparagraph (d), or
(II) under subparagraph (e), then the rate of duty for a licence taken out in respect of such vehicle on or after 1 May 2012 for periods beginning on or after that date shall be the rate of duty specified in subparagraph (e),
(k) where a vehicle referred to in subparagraph (g)—
(i) was registered in the State during the period beginning on 1 January 2008 and ending on 31 December 2011, and
(ii) in respect of which a licence was required to have been taken out for any period on 1 December 2011, or before 1 December 2011 and to have been in force on that date but was not taken out or in force on that date,
then on and after 1 May 2012 the rate of duty for a licence for that vehicle for periods beginning on or after 1 May 2012 shall be the rate of duty—
(I) specified in subparagraph (d) where the rate of duty in respect of that licence would have been the rate of duty under subparagraph (d) if the licence had been taken out, or had been in force, on 1 December 2011, or
(II) specified in subparagraph (e) where the rate of duty in respect of that licence would have been the rate of duty under subparagraph (e) if the licence had been taken out, or in force, on 1 December 2011,
(l) where a vehicle referred to in subparagraph (g)—
(i) was registered in the State during the period beginning on 1 January 2008 and ending on 31 December 2011, and
(ii) in respect of which a licence would have been required to have been taken out for any period beginning on 1 December 2011, or before 1 December 2011 and to have been in force on that date but, in accordance with section 20(1)(b)(i) of the Finance (No. 2) Act 1992 , a licence was not taken out in respect of that vehicle,
then on and after 1 May 2012 the rate of duty for a licence for that vehicle for periods beginning on or after 1 May 2012 shall be chargeable at the lower of the rates of duty under subparagraph (d) or (e) that would have applied had a licence been taken out for any period beginning on 1 December 2011,
(m) where a vehicle referred to in subparagraph (g) was registered in the State during the period beginning on 1 January 2012 and ending on 30 April 2012, and in respect of which a licence—
(i) had been taken out for any period beginning—
(I) on 1 April 2012, or
(II) before 1 April 2012 and was in force on that date,
(ii) was required to have been taken out for any period beginning—
(I) on 1 April 2012, or
(II) before 1 April 2012 and required to have been in force on that date,
or
(iii) would have been required to have been taken out for any period beginning—
(I) on 1 April 2012, or
(II) before 1 April 2012 and would have been required to be in force on that date,
but, in accordance with section 20(1)(b)(i) of the Finance (No. 2) Act 1992 , a licence was not taken out in respect of that vehicle,
then on or after 1 May 2012 the rate of duty for a licence taken out for that vehicle for periods beginning on or after 1 May 2012 shall be chargeable at the lower of the rates of duty under subparagraph (d) or (e) that would have applied had the vehicle been registered in the State on 1 December 2011 and had a licence been taken out for that vehicle for any period beginning on 1 December 2011,
(n) on or after 1 May 2012 the rate of duty for licences taken out on or after that date for periods beginning on or after that date in respect of a vehicle referred to in subparagraph (g) that is registered in the State on or after 1 May 2012 shall be chargeable at the lower of the rate of duty under subparagraph (d) or (e) that would have applied had the vehicle been registered in the State on 1 December 2011 and had a licence been taken out for that vehicle for any period beginning on 1 December 2011.”.
(2) This section shall come into operation on 1 May 2012.
num: 8
paragraphs: — This Act may be cited as the Motor Vehicle (Duties and Licences) Act 2012.