Finance (Excise Duties) (Vehicles) Act, 1952
Acts of the Oireachtas
Source: Acts of the Oireachtas

num: 1
paragraphs: —(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.
num: 2
paragraphs: —(1) Where—
(a) a licence under section 1 of this Act is in force,
(b) the vehicle is used in a condition or manner or for a purpose which would, if it was used solely in that condition or manner or for that purpose, render it chargeable with duty at a rate higher than that at which duty has been paid, and
(c) the vehicle as so used is in all other respects a vehicle chargeable with duty at the higher rate,
duty shall become and be chargeable on the vehicle at the higher rate.
(2) Where a person so uses a vehicle that duty becomes chargeable in accordance with this section at a higher rate, the person shall, unless duty has been paid at the higher rate before the commencement of such user, be guilty of an offence and be liable on summary conviction to an excise penalty of (whichever is the greater) twenty pounds or three times the difference between the duty paid and duty at the higher rate.
(3) Notwithstanding any provision to the contrary contained in any enactment relating to the recovery or application of excise penalties, any penalty under this section may be recovered and enforced at the suit of any member of the Garda SÃ­ochÃ¡na, and in that case the Court shall have power to mitigate the penalty to such amount as the Court may in its discretion think fit, and the licensing authority shall not have power to mitigate the penalty.
(4) Sums paid into the Exchequer in respect of penalties under this section shall, for the purpose of section 2 of the Roads Act, 1920 , be deemed to have been paid into the Exchequer under that Act.
num: 3
paragraphs: —(1) On and after the 1st day of January, 1953, the Roads Act, 1920 , as amended and extended by subsequent enactments, and the orders and regulations thereunder in force immediately before that date shall apply in relation to the duties under section 1 of this Act in like manner as they applied in relation to the duties under section 13 of the Finance Act, 1920 , and for that purpose references therein to any provision relating to the latter duties shall be construed as references to the corresponding provision of this Act.
(2) Nothing in subsection (1) of this section shall be construed as affecting the power to amend or revoke the orders and regulations applied by that subsection.
num: 4
paragraphs: —(1) There shall be charged, levied and paid on and by every person who on or after the 23rd day of October, 1952, takes out a driving licence under the Road Traffic Act, 1933 (No. 11 of 1933), an excise duty of one pound.
(2) The duty under this section shall be charged, levied and paid on the taking out of the licence and shall be collected by and paid to the licensing authority and shall be paid by that authority into the Exchequer in accordance with such directions as may from time to time be given by the Minister for Finance.
(3) For the purpose of levying the duty under this section, a licensing authority shall have within their county or county borough the same powers, duties and liabilities as the Revenue Commissioners and their officers have with respect to duties of excise, and the enactments relating to duties of excise and to punishments and to penalties in connection therewith shall apply accordingly.
(4) Sums paid into the Exchequer and penalties recovered pursuant to this section shall, for the purpose of section 2 of the Roads Act, 1920 , be deemed to have been paid into the Exchequer under that Act.
(5) The duty under this section is in lieu of the duty under section 21 of the Finance Act, 1926 (No. 35 of 1926), and the latter duty shall accordingly cease to be charged as from the 23rd day of October, 1952.
num: 5
paragraphs: —Subsection (2) of section 15 of the Finance Act, 1922 (which specifies the yearly rates of duties of excise in respect of licences for manufacturers and repairers of, and dealers in, mechanically propelled vehicles) shall, as applied by section 3 of this Act and notwithstanding the terms of that section, have effect—
(i) with the substitution in paragraph (a) of “thirty-seven pounds ten shillings” for “twenty-five pounds”,
(ii) with the substitution in paragraph (a) and in paragraph (b) of “seven pounds ten shillings” for “five pounds”, and
(iii) with the substitution in paragraph (b) of “one pound ten shillings” for “one pound”.
num: 6
paragraphs: —This Act may be cited as the Finance (Excise Duties) (Vehicles) Act, 1952.