Motor Vehicle (Duties and Licences) Act 2008
Acts of the Oireachtas
Source: Acts of the Oireachtas

num: 1
paragraphs: — In this Act—
“ Act of 1952 ” means Finance (Excise Duties) (Vehicles) Act 1952 ;
“ Act of 1992 ” means Finance (No. 2) Act 1992 ;
“ Act of 2004 ” means Motor Vehicle (Duties and Licences) Act 2004 ;
“category A vehicle” has the same meaning as it has in section 130 (as amended by section 6 of the Act of 1992) of the Finance Act 1992 .
num: 2
paragraphs: — (1) Subject to subsection (2), sections 3 to 6 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 February 2008.
num: 3
paragraphs: — Section 1 of the Act of 1952 is amended by substituting for subsection (2) (inserted by the Motor Vehicle (Duties and Licences) Act 2003 ) the following:
“(2) (a) Subject to paragraph (b), 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 vehicle on which a duty of €99 or less is chargeable) for such periods of the year and on payment of duty at such rates as the Minister for the Environment, Heritage and 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 30 per cent of the full annual duty.”.
num: 4
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 2004) of the first-mentioned Schedule.
num: 5
paragraphs: — Part II of the Schedule (as amended by the Act of 2004) to the Act of 1952 is amended—
(a) in paragraph 1 after the definition of “bicycle” by inserting the following:
“ ‘category A vehicle’ has the same meaning as it has in section 130 (as amended by section 6 of the Finance (No. 2) Act 1992 ) of the Finance Act 1992 ;
‘CO2 emissions’ means the level of carbon dioxide (CO2) emissions for a vehicle measured in accordance with the provisions of Council Directive 80/1268/EEC of 16 December 1980 (as amended) and listed in Annex VIII to Council Directive 70/156/EEC of 6 February 1970 (as amended) and contained in the relevant EC type-approval certificate or EC certificate of conformity or any other appropriate documentation which confirms compliance with any measures taken to give effect in the State to any act of the European Communities relating to the approximation of the laws of Member States in respect of type-approval for the type of vehicle concerned;
‘ new vehicle ’ has the same meaning as it has in section 133 of the Finance Act 1992 ;”,
(b) by substituting the following paragraph for paragraph 5:
‘‘5. Where the applicant for a licence under section 1 of this Act satisfies the licensing authority that the vehicle in respect of which the licence is sought was constructed more than 30 years prior to the commencement of the period in respect of which the licence is sought the annual rate of duty shall, notwithstanding Part I, be—
(i) €21 where, apart from this paragraph, paragraph 1 of Part I would apply to the vehicle, and
(ii) €46 in respect of any other vehicle.”.
num: 6
paragraphs: — Section 21 (as amended by the Act of 2004) of the Act of 1992 is amended by substituting for subsection (3) the following:
“(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, €49, and
(ii) in the case of a licence for exhibition only on any other vehicle, €293.
(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, €32, and
(ii) in the case of a licence for exhibition only on any other vehicle, €71.”.
num: 7
paragraphs: — This Act may be cited as the Motor Vehicle (Duties and Licences) Act 2008.