Finance Act, 1992

Chapter IV Registration and Taxation of Vehicles

130 Interpretation.

130.—In this Chapter, save where the context otherwise requires—

“ambulance” means a vehicle which is specially designed, constructed or adapted for the conveyance of injured or seriously ill persons to a hospital on stretchers and which is permanently fitted to accommodate and hold in position two or more standard stretchers;

“the Act of 1952” means the Finance (Excise Duties) (Vehicles) Act, 1952;

“authorised person” means a person authorised under section 136;

“bus” means a vehicle which is designed, constructed or adapted for the conveyance of persons and so as to provide seating accommodation in permanent fixtures for more than 16 persons (inclusive of the driver) and for the purposes of this definition—

• (a) each separate such seat in the vehicle which is 40 centimetres or more in width when measured lengthwise on the front of the seat shall be reckoned as providing seating accommodation for one person, and

• (b) each continuous such seat (which expression includes 2 or more separate seats which are divided by such means as to allow them to be used as one continuous seat) shall be reckoned as providing seating accommodation for one person in respect of each 40 centimetres of the width of the seat when measured lengthwise on the front of the seat;

“category A vehicle” means a vehicle other than a motor-cycle or a listed vehicle—

• (a) which is designed, constructed or adapted, solely or mainly for the carriage of the driver alone or the driver and one or more other persons, or

• (b) which is of not more than 3 tonnes unladen weight and has, to the rear of the driver's seat, a roofed area—

• (i) which is fitted with one or more side windows, or

• (ii) in which openings, suitable for the fitting of side windows, are or were incorporated and are not closed and sealed in accordance with such conditions as may be prescribed, or

• (iii) in which one or more seats have been fitted or in which are provided fixtures or other devices for the purpose of fitting one or more seats, or

• (iv) in which the floor is constructed or fitted otherwise than in accordance with such conditions as may be prescribed;

“category B vehicle” means a vehicle (other than a category A vehicle, a motor-cycle or a listed vehicle) which is of not more than 3 tonnes unladen weight and which has a roofed area to the rear of the driver's seat the floor of which is less than 2 metres in length when measured in such manner as may be approved by the Commissioners:

Provided that, where a motor vehicle is of not more than 1.3 tonnes unladen weight and the roofed area of the vehicle to the rear of the driver's seat has a load volume of more than 2 cubic metres when measured in such manner as the Commissioners may approve, the vehicle shall not be regarded as a category B vehicle;

“category C vehicle” means a vehicle other than a category A vehicle, a category B vehicle or a motor-cycle;

“certificate” means a certificate of registration issued under section 131 (5);

“the Commissioners” means the Revenue Commissioners;

“conversion” means the modification of a category B vehicle in such a manner as to make it a category A vehicle or the modification of a category C vehicle in such manner as to make it a category A vehicle or a category B vehicle and cognate words shall be construed accordingly;

“cylinder capacity of an engine” means the cylinder capacity of an engine calculated in accordance with regulations for the time being in force under section 1 (3) of the Act of 1952, for the purpose of a rate of duty specified in the Schedule to that Act;

“deal” means offer for hire, lease or sale in the State one or more unregistered vehicles or converted vehicles prior to the entry of the prescribed particulars thereof in the register, and cognate words shall be construed accordingly;

“listed vehicle” means one of the following vehicles, namely, an ambulance, a hearse, a bus, a special purpose vehicle, an agricultural tractor, a two-wheeled tractor, a fire engine, a fire-escape, a road sweeper, an invalid carriage, an armoured fighting vehicle, or a vehicle (not including a motor-cycle) which is shown to the satisfaction of the Commissioners to be more than 30 years old at the time of registration;

“licensing authority” means the council of a county or the corporation of a county borough which licenses a vehicle under section 1 of the Act of 1952;

“manufacture” means the making or assembling in the State of a vehicle and includes conversion and cognate words shall be construed accordingly;

“mechanically propelled vehicle” means a vehicle intended or adapted for propulsion by a mechanical means, including—

• (a) a bicycle, tricycle or quadricycle propelled by an engine or motor or with an attachment for propelling it by mechanical power, whether or not the attachment is being used, a moped, a scooter and an autocycle, and

• (b) a vehicle the means of propulsion of which is electrical or partly electrical and partly mechanical,

but not including a tramcar or other vehicle running on permanent rails or a vehicle as respects which the Commissioners are satisfied that it is designed or constructed for off-road use (other than racing vehicles, scrambling vehicles or other sporting vehicles);

“the Minister” means the Minister for Finance;

“motor-cycle” means a vehicle specified in paragraph (a) of the definition of “mechanically propelled vehicle”;

“owner” means—

• (a) in relation to a vehicle (other than a vehicle specified in paragraph (b)), the person by whom the vehicle is kept,

• (b) in relation to a vehicle which is the subject of a hire-purchase agreement or a lease, the person in possession of the vehicle under the agreement or lease;

“the Order of 1979” means the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979);

“the Order of 1984” means the Imposition of Duties (No. 273) (Excise Duty on Motor-cycles) Order, 1984 (S.I. No. 354 of 1984);

“prescribed” means prescribed by regulations made by the Commissioners under section 141;

“the register” means the register of vehicles established and maintained by the Commissioners under section 131 and “registered” and other cognate words shall be construed accordingly;

“special purpose vehicle” means a vehicle which is designed, constructed or adapted solely or mainly for a purpose other than the carriage of persons or goods;

“vehicle” means a mechanically propelled vehicle.

131 Registration of vehicles by Revenue Commissioners.

131.—(1) (a) The Commissioners shall establish and maintain a register of all vehicles in the State (in this Chapter referred to subsequently as “the register”).

• (b) The Commissioners may enter in the register such particulars in relation to a vehicle and its ownership and connected matters as they consider appropriate.

• (c) The Commissioners may amend an entry in or delete an entry from the register.

• (d) The register may be established and maintained in a form that is not legible if it is capable of being converted into a legible form.

• (2)
• (a) The prescribed particulars of each vehicle that, on or after the 1st day of January, 1993, is not a registered vehicle shall be declared to the Commissioners for the purposes of registration.

• (b) A vehicle in relation to which the prescribed particulars have been furnished under this subsection shall be deemed to be a registered vehicle.

• (3)
• (a) Where a registered vehicle is converted, the prescribed particulars shall be declared to the Commissioners for the purpose of the entry in the register of particulars in relation to the conversion and the Commissioners may enter in the register such particulars in relation to the conversion as they consider appropriate.

• (b) The owner of a vehicle which has been converted shall deliver to the Commissioners with the declaration under paragraph (a) in relation to the conversion the certificate in relation to the vehicle and the Commissioners shall enter on the certificate such particulars in relation to the conversion as they consider appropriate.

• (4) A person shall not have in his possession or charge after the 1st day of January, 1993, an unregistered vehicle or a converted vehicle as respects which the prescribed particulars in relation to the conversion have not been declared to the Commissioners unless the person is an authorised person or the vehicle is the subject of an exemption under section 135 in force for the time being.

• (5) The Commissioners shall assign in the prescribed manner a unique identification mark to each vehicle entered in the register and shall issue to the owner of the vehicle a certificate of registration in the prescribed form in respect of each such vehicle.

• (6)
• (a) There shall be displayed in the prescribed manner on each registered vehicle in the State the identification mark assigned to it under subsection (5).

• (b) An identification mark assigned to a vehicle under subsection (5) shall not be displayed on any other vehicle.

• (c) A mark which purports to be but is not an identification mark assigned to a vehicle under subsection (5) shall not be displayed on a vehicle.

• (d) A person (other than an authorised person) shall not have in his possession or charge a vehicle in respect of which there is a contravention of paragraph (a).

• (e) A person shall not have in his possession or charge a vehicle in respect of which there is a contravention of paragraph (b) or (c).

• (7) The Minister for the Environment shall have access to and may inspect and examine the register and—

• (a) may take, or be supplied by the Commissioners with, such information from the register as he considers appropriate for the purpose of his functions, and

• (b) take, or be supplied by the Commissioners with, copies of the register or of such extracts from the register as he considers appropriate for the purpose of his functions.

• (8) The Roads Act, 1920, is hereby amended, with effect from the 1st day of January, 1993, by the substitution of the following section for section 6:

“6. (1) On the first application to a licensing authority for a licence in respect of a vehicle under section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952, the authority shall not issue the licence unless and until the authority is satisfied that the vehicle has been registered in the register maintained under section 131 of the Finance Act, 1992.

• (2) For the purposes of this section, a certificate of registration under the said section 131 or such other (if any) evidence as the Minister for the Environment may, with the consent of the Minister for Finance, direct shall be sufficient evidence of the registration of the vehicle in the register aforesaid.”.

132 Charge of excise duty.

132.—(1) In addition to any other duty which may be chargeable, subject to the provisions of this Chapter and any regulations thereunder, with effect on and from the 1st day of January, 1993, a duty of excise, to be called vehicle registration tax, shall be charged, levied and paid at whichever of such rates as may stand specified for the time being by an Act of the Oireachtas is appropriate on—

• (a) the registration of a vehicle, and

• (b) a declaration under section 131 (3).

• (2) Vehicle registration tax shall become due and be paid at the time of the registration of a vehicle or the making of the declaration aforesaid, as may be appropriate.

133 Chargeable value.

133.—(1) Where the rate of vehicle registration tax charged in relation to a category A vehicle or a category B vehicle is calculated by reference to the value of the vehicle, that value shall be taken to be the open market selling price of the vehicle at the time of the charging of the tax thereon.

• (2)
• (a) For a new vehicle on sale in the State which is supplied by a manufacturer or sole wholesale distributor, such manufacturer or distributor shall declare to the Commissioners in the prescribed manner the price, inclusive of vehicle registration tax, which, in his opinion, a vehicle of that model and specification, including any enhancements or accessories fitted or attached thereto or supplied therewith by such manufacturer or distributor, might reasonably be expected to fetch on a first arm's length sale thereof in the open market in the State by retail.

• (b) A price standing declared for the time being to the Commissioners in accordance with this subsection in relation to a new vehicle shall be deemed to be the open market selling price of each new vehicle of that model and specification:

Provided that where, at the time of its registration, a new vehicle has fitted or attached to it enhancements or accessories which have not been taken into account in the price declared under this subsection, an amount equal to the declared price, increased by the addition thereto of such amount as, in the opinion of the Commissioners, is the retail value of such enhancements or accessories, shall be deemed to be the open market selling price of the vehicle.

• (c) Notwithstanding the provisions of paragraph (b), where a price is declared for a vehicle in accordance with this subsection which, in the opinion of the Commissioners, is higher or lower than the open market selling price at which a vehicle of a similar type and character is being offered for sale in the State at the time of such declaration, the open market selling price may be determined by the Commissioners for the purposes of this section.

• (3) In this section—

“new vehicle” means a vehicle which is less than 3 months old when reckoned from its first entry into service or which has travelled less than 3,000 kilometres;

“open market selling price” means the price, inclusive of vehicle registration tax, which, in the opinion of the Commissioners, a vehicle, including any enhancements or accessories fitted or attached thereto or sold therewith, might reasonably be expected to fetch on a first arm's length sale thereof in the open market in the State by retail, subject to the provisions of subsection (2).

134 Permanent reliefs.

134.—(1) A vehicle may, subject to any conditions, restrictions or limitations prescribed by the Minister by regulations made by him under section 141 be registered without payment of vehicle registration tax if the vehicle is—

• (a) the personal property of a private individual and is being brought permanently into the State by the individual when he is transferring his normal residence from a place outside the State to a place in the State,

• (b) being brought permanently into the State as part of the capital goods and other equipment of a business undertaking which definitively ceases its activity outside the State and moves to the State in order to carry on a similar activity there,

• (c) the personal property of a deceased person and is being brought permanently into the State by a person resident in the State, or a person or body of persons established in the State and engaged in a non-profit making activity, who either acquired by inheritance the ownership or beneficial ownership of such vehicle or is the personal representative resident in the State of the deceased person,

• (d) given as a gift, in token of friendship or good will by an official body, public authority or group carrying on an activity in the public service or interest, which is located outside the State, to an official body, public authority or group carrying on an activity in the public service or interest, which is located in the State and is approved by the Commissioners for the purposes of this paragraph,

• (e) for official use by an institution of the European Communities,

• (f) for the personal use of officials or other members of the staff of an institution of the European Communities who transfer their residence to the State to take up a position there with an institution of the European Communities,

• (g) supplied under diplomatic, consular or similar arrangements by virtue of the Diplomatic Relations and Immunities Acts, 1967 and 1976, and orders made thereunder.

• (2) Effect may be given to the provisions of subsection (1) by means of a repayment of vehicle registration tax subject to any conditions the Commissioners see fit to impose.

• (3) The reliefs allowed under the Disabled Drivers (Tax Concessions) Regulations, 1989 (S.I. No. 340 of 1989), shall apply with any necessary modifications to vehicle registration tax.

• (4) A vehicle may be registered, subject to such conditions, limitations and restrictions (if any) as the Commissioners may impose, without payment of vehicle registration tax and with the repayment of any such tax paid, where the Commissioners are satisfied that such vehicle is for use—

• (i) in the establishment or maintenance of an international air service using or involving the use of an airport in the State,

• (ii) in the establishment or maintenance of radio or meteorological services or other aids to air navigation ancillary to any such international air service, or

• (iii) for experimental purposes in connection with the establishment or maintenance of any such international air service.

• (5) Whenever the Minister so thinks proper, he may authorise the Commissioners to register a vehicle, subject to such conditions, limitations or restrictions (if any) as they may impose, either without payment of vehicle registration tax or on payment of the tax at less than the rate ordinarily chargeable or, where the said tax has been paid, to repay the tax in whole or in part.

135 Temporary exemption from registration.

135.—A vehicle which is temporarily brought into the State may be exempted by the Commissioners from the requirement to be registered, in such manner and subject to such conditions, restrictions and limitations as the Minister may prescribe by regulations made by him under section 141 if the vehicle is—

• (a) brought into the State by a person established outside the State for his private or business use,

• (b) brought into the State solely for the purpose of a competition, exhibition, show, demonstration, or similar purpose and is not intended to be sold or offered for sale in the State and is intended to be taken out of the State on the fulfilment of such purpose, or

• (c) designed or specially adapted as professional equipment brought into the State by a person established outside the State for use exclusively by such person or under his personal supervision.

136 Authorisation of manufacturers, distributors and dealers and periodic payment of duty.

136.—(1) Notwithstanding the provisions of section 131, a person may be authorised by the Commissioners to manufacture, distribute, deal in, deliver, store, repair or modify unregistered vehicles and to convert registered vehicles.

• (2) A person shall not be authorised under this section unless he appears to the Commissioners to satisfy such requirements as they may think fit to impose.

• (3) The Commissioners may, at any time for reasonable cause (which shall be stated to the authorised person) and following such notice as is reasonable in the circumstances, revoke an authorisation made under this section or vary its terms.

• (4) An authorised person shall not deliver, send out or otherwise make available for use an unregistered vehicle other than to another authorised person.

• (5) An authorised person shall not deliver, send out or otherwise make available for use a vehicle which, but for compliance with this subsection, would be unregistered, to a person who is not an authorised person without first—

• (a) declaring the prescribed details of the vehicle to the Commissioners in accordance with section 131, and

• (b) paying vehicle registration tax in respect of the registration of the vehicle.

• (6) For the purposes of subsection (5) the Commissioners may, subject to compliance with such conditions for securing payment as they may think fit to impose, permit payment of vehicle registration tax to be deferred to a day not later than the 15th day of the month following that in which the said tax is charged.

• (7) Notwithstanding the provisions of subsections (4) and (5), the Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow an unregistered vehicle to be delivered by an authorised person for temporary display or exhibition.

• (8) No provision of this section shall be deemed to permit the use of an unregistered vehicle on a public road.

137 Accountability for unregistered vehicles and converted vehicles.

137.—An authorised person shall account to the satisfaction of the Commissioners in the prescribed manner for all unregistered vehicles and converted vehicles received by him or manufactured by him.

138 Appeals.

138.—(1) Any person who has paid or who is liable to pay vehicle registration tax may appeal to the Commissioners against the amount of tax charged.

• (2) An appeal under this section (referred to subsequently as “an appeal”) shall be in writing and shall set forth in detail the grounds of appeal.

• (3) An appeal shall be lodged with the Commissioners within a period of 21 days from the date on which vehicle registration tax became due.

• (4) An appeal shall be determined by the Commissioners within a period of 21 days from its lodgement with the Commissioners and, for that purpose, the vehicle concerned shall be produced to the Commissioners for inspection, if so required.

• (5) The Commissioners shall notify an appellant in writing of the result of their determination of his appeal.

• (6) Where the Commissioners determine on appeal that the amount due in respect of vehicle registration tax is less than the amount paid, they shall repay the amount overpaid to the appellant concerned.

• (7) Where the Commissioners determine on appeal that the amount due in respect of vehicle registration tax is greater than the amount paid, the appellant concerned shall pay the amount underpaid within the prescribed time limit.

139 Offences and penalties.

139.—(1) It shall be an offence under this subsection for a person, in respect of a vehicle in the State—

• (a) to make a declaration under section 131 which is false or in any material respect misleading or to allow any other person to make such a declaration on his behalf,

• (b) to be in possession of a vehicle on which an identification mark referred to in section 131 (6) is not displayed or is not displayed in the prescribed manner,

• (c) to display an identification mark on the vehicle in contravention of section 131 (6),

• (d) to destroy, mutilate, deface, alter, amend or in any other way interfere with a certificate without authorisation from the Commissioners,

• (e) to fail to make a declaration under section 133 (2) (a), or to make it in the prescribed manner, when required to do so by the Commissioners, or

• (f) to contravene or fail to comply, whether by act or omission, with any other provision of this Chapter or of regulations under section 141.

• (2) Without prejudice to any other penalty to which he may be liable, any person guilty of an offence under subsection (1) shall be liable on summary conviction to a penalty under the law relating to excise of £1,000.

• (3) It shall be an offence under this subsection for a person, in respect of a vehicle in the State—

• (a) to be in possession of the vehicle if it is unregistered unless he is an authorised person or the vehicle is the subject of an exemption under section 135 for the time being in force and the vehicle is being used in accordance with any conditions, restrictions or limitations referred to in section 135,

• (b) if the vehicle is the subject of an exemption under section 134, to be in possession of the vehicle other than in accordance with any conditions, restrictions or limitations referred to in section 134,

• (c) to issue or to be in possession of a document which purports to be, but is not, a certificate,

• (d) to fail to pay any vehicle registration tax due by him,

• (e) if the vehicle is an unregistered vehicle or a converted vehicle, to fail to account for it in accordance with section 137, or

• (f) if the vehicle is an unregistered vehicle or a converted vehicle in relation to which particulars of the conversion have not been declared in accordance with section 131 or a converted vehicle in relation to which particulars of the conversion have been so declared but vehicle registration tax has not been paid on the declaration, to deliver the vehicle to a person other than an authorised person.

• (4) Without prejudice to any other penalty to which he may be liable, any person guilty of an offence under subsection (3) shall be liable on summary conviction to a penalty under the law relating to excise of £1,000.

• (5) A vehicle in respect of which an offence under subsection (3) was committed shall be liable to forfeiture.

140 Evidence.

140.—(1) In any proceedings for an offence under this Chapter in respect of failure to pay any amount of vehicle registration tax, it shall be presumed until the contrary is shown that the vehicle registration tax in respect of the vehicle to which the charge relates has not been paid.

• (2) A certificate or a document purporting to be signed by an officer of the Commissioners and to contain particulars extracted from the register or a document purporting to be signed by an officer of the Commissioners and to contain particulars extracted from any other records relating to vehicles shall, without proof of the signature of such officer, or that he was an officer of the Commissioners, be evidence, until the contrary is shown, of the particulars aforesaid stated in the certificate or document.

141 Regulations.

141.—(1) (a) The Commissioners may make such regulations as they consider necessary or expedient for the purpose of managing the registration of vehicles and managing, securing and collecting vehicle registration tax.

• (b) The Commissioners shall not make regulations for a purpose specified in subsection (3).

• (2) In particular, but without prejudice to the generality of subsection (1), regulations under subsection (1) may—

• (a) prescribe the method of establishment and maintenance of the register,

• (b) prescribe the particulars to be declared to the Commissioners under section 131,

• (c) prescribe the manner in which a declaration under section 131 shall be made,

• (d) prescribe the form and contents of certificates,

• (e) prescribe the manner of assigning identification marks under section 131 (5),

• (f) prescribe the size, shape and character of the identification marks aforesaid and the manner in which they are to be rendered easily distinguishable, whether by night or by day,

• (g) require that specified particulars shall be marked on a vehicle and shall be accessible and legible,

• (h) prescribe the method of charging, securing and collecting vehicle registration tax,

• (i) make provision in relation to the authorisation of persons under section 136,

• (j) make provision in relation to the manufacture, storage, conditions of use and disposal of unregistered vehicles and of converted vehicles in respect of which any vehicle registration tax has not been paid,

• (k) require an authorised person to keep in a specified manner, and to preserve for a specified period, specified records and accounts relating to the receipt, manufacture, delivery and sale of unregistered or converted vehicles and to allow an officer of the Commissioners, duly authorised by them in that behalf, on production of his authorisation if so requested by any person affected, to inspect and take copies of or extracts from such records and accounts and any other books or documents kept by him relating to any of the matters aforesaid,

• (l) require an authorised person to make proper entry with the proper officer of the Commissioners of all premises intended to be used by him in the carrying on of his business and to provide for the method of entry with the said officer,

• (m) prescribe the form and contents of declarations under section 133 and the times at which they shall be made, and

• (n) prescribe the manner of accounting for vehicles under section 137.

• (3) The Minister may make such regulations as he considers necessary or expedient for the purpose of giving full effect to sections 134 and 135.

• (4) In particular, but without prejudice to the generality of subsection (3) regulations under subsection (3) may—

• (a) prescribe the criteria for eligibility for the remission or repayment of vehicle registration tax,

• (b) prescribe the amount of vehicle registration tax that may be remitted or repaid in respect of vehicles or specified vehicles or classes of vehicles,

• (c) specify the time limits within which applications to the Commissioners for remission or repayment of vehicle registration tax under section 134 shall be made,

• (d) prohibit the grant of such remission or repayment as aforesaid to a person in respect of vehicles in excess of a specified number,

• (e) specify the periods during which a vehicle, in respect of which vehicle registration tax has been remitted or repaid, may not be disposed of, hired out or lent, and

• (f) provide for such other matters as the Minister considers necessary or expedient for the purposes of giving full effect to this subsection.

• (5) Regulations under this Chapter shall be laid before Dáil Éireann as soon as may be after they are made and, if a resolution annulling the regulations is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the regulations have been laid before it, the regulations shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

142 Powers of officers.

142.—(1) An officer of the Commissioners, duly authorised by the Commissioners in that behalf, may, on production of his authorisation if so requested by a person affected, at all reasonable times, enter premises in which the manufacture, distribution, storage, repair, modification, importation, dealing, delivery or disposal of vehicles is reasonably believed by the officer to be carried on or in which books, accounts or other documents or records relating to such activities are reasonably believed by such officer to be stored or kept and may there—

• (a) require any person to produce all books, accounts or other documents or records relating to such activities and, in the case of such information in a non-legible form (including such information in a computer), to produce it in a legible form or to reproduce it in a permanent legible form,

• (b) make such search and investigation as the officer shall think proper,

• (c) inspect and take copies of or extracts from any such books, accounts or other documents or records there found which are reasonably believed by the officer to relate to such activities as aforesaid, and

• (d) remove and retain the said books, accounts or other documents or records for such period as may be reasonable for their further examination,

and such person shall provide to such officer all facilities and assistance necessary for the exercise by such officer of any power conferred on him by this subsection.

• (2)
• (a) Any person in charge of a moving vehicle shall, at the request of an officer of the Commissioners in uniform, stop the vehicle.

• (b) Any person in charge of a vehicle shall, at the request of an officer of the Commissioners, duly authorised by them in that behalf and on production of his authorisation if so requested by any person affected—

• (i) allow the vehicle to be examined by the officer,

• (ii) furnish, within such time and in such form and manner as may be specified by the officer, all such information in relation to the vehicle as may reasonably be required by the officer and is in the possession or procurement of the person, and

• (iii) within such time and in such manner as may be specified by the officer, produce and permit his inspection of and the taking of copies of or extracts from all such books and documents relating to the vehicle as are reasonably required by the officer and are in the possession, custody or procurement of such person.

• (3) Whenever an officer of the Commissioners reasonably suspects that—

• (a) a vehicle has not been registered, or

• (b) a vehicle has been converted and a declaration in relation to the conversion has not been made under section 131, or

• (c) any vehicle registration tax in respect of a vehicle has not been paid,

the officer, if duly authorised by the Commissioners in that behalf and on production of his authorisation if so requested by any person affected, may detain the vehicle until such examination, enquiries or investigations as may be deemed necessary by the officer, or by another officer of the Commissioners, have been made for the purpose of determining to the satisfaction of either such officer whether or not the vehicle has been registered, the declaration aforesaid has been made or the vehicle registration tax has been paid, as may be appropriate.

• (4) When a determination referred to in subsection (3) has been made in respect of a vehicle, or upon the expiry of a period of one month from the date on which the vehicle was detained under the said subsection, whichever is the earlier, the vehicle shall be seized as liable to forfeiture under the statutes which relate to duties of excise and the management thereof and any instrument relating to the duties of excise made under statute or released.

143 Transitional provisions.

143.—(1) A vehicle registered by a licensing authority for use in a public place before the 1st day of January, 1993, shall be deemed to be a registered vehicle.

• (2) Any vehicle on which motor vehicle excise duty has been paid, secured, relieved or remitted under the Order of 1979 or the Order of 1984 before the 1st day of January, 1993, and which is required to be licensed under the Act of 1952 for use in a public place but which has not been so licensed before that date shall be entered in the register without payment of the duty imposed by section 132.

144 Application of enactments.

144.—The provisions of the statutes which relate to the duties of excise and the management thereof and of any instrument relating to duties of excise made under statute, and not otherwise applied by this Chapter, shall, with any necessary modifications, apply in relation to registration, vehicle registration tax and declarations under section 131 (3) as they apply to duties of excise.

Chapter V Miscellaneous

145 Interpretation (Chapter V).

145.—In this Chapter “the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).

146 Tobacco products.

146.—(1) In this section and in the Fourth Schedule “cigarettes”, “cigars”, “sweetened pipe tobacco”, “hard pressed tobacco”, “other pipe tobacco”, “smoking tobacco”, “chewing tobacco” and “tobacco products” have the same meanings as they have in the Finance (Excise Duty on Tobacco Products) Act, 1977, as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 (S.I. No. 296 of 1979), and the Finance Act, 1988.

• (2) The duty of excise on tobacco products imposed by section 2 of the Finance (Excise Duty on Tobacco Products) Act, 1977, shall, in lieu of the several rates specified in Part II of the Third Schedule to the Finance Act, 1991, be charged, levied and paid, as on and from the 30th day of January, 1992, at the several rates specified in the Fourth Schedule.

147 Cider and perry.

147.—(1) In the Fifth Schedule—

“actual alcoholic strength by volume” means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;

“% vol” means alcoholic strength by volume.

• (2) The duty of excise on cider and perry imposed by paragraph 8 (2) of the Order of 1975, shall be charged, levied and paid, as on and from the 30th day of January, 1992, at the several rates specified in the Fifth Schedule in lieu of the several rates specified in the Fourth Schedule to the Finance Act, 1989.

148 Televisions.

148.—The duty of excise on televisions imposed by paragraph 5 (1) of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979), shall not be charged or levied on or after the 30th day of January, 1992.

149 Video players.

149.—The duty of excise on video players imposed by paragraph 4 of the Imposition of Duties (No. 260) (Excise Duty on Video Players) Order, 1982 (S.I. No. 49 of 1982), shall not be charged or levied on or after the 30th day of January, 1992.

150 Hydrocarbons.

150.—(1) The duty of excise on mineral hydrocarbon light oil imposed by paragraph 11 (1) of the Order of 1975 shall, in lieu of the rate specified in section 40 (1) of the Finance Act, 1989, be charged, levied and paid, as on and from the 1st day of May, 1992, at the rate of £28.70 per hectolitre.

• (2) For the purposes of the rebate of duty on mineral hydrocarbon light oil provided for in section 56 (3) of the Finance Act, 1988, section 89 of the Finance Act, 1990, shall apply as on and from the 1st day of May, 1992, as if the reference therein to section 40 (1) of the Finance Act, 1989, were instead a reference to subsection (1).

• (3) With effect from the 1st day of July, 1992, section 42 (2) of the Finance Act, 1976, is hereby amended by the substitution of “£0.085” for “£0.08” (inserted by the Finance Act, 1983) and, accordingly, paragraph 5 (10) (which provides that the said £0.08 is to have effect as if there were substituted “£0.17”) of the Imposition of Duties (No. 285) (Excise Duties) Order, 1987 (S.I. No. 19 of 1987), shall cease to have effect from that date.

151 Motor vehicles.

151.—(1) In this section—

“the former category B motor vehicles” means the motor vehicles which, by virtue of subsection (2), cease to be category B motor vehicles for the purposes of the Order of 1979;

“the Order of 1979” means the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979);

“the Order of 1984” means the Imposition of Duties (No. 272) (Excise Duties on Motor Vehicles) Order, 1984 (S.I. No. 353 of 1984).

• (2) The Order of 1979 is hereby amended in paragraph 3 (a)—

• (a) by the substitution of the following for the definition of “category B motor vehicles”:

“‘category B motor vehicles’ means motor vehicles (excluding category A motor vehicles, ambulances, hearses, omnibuses and special purpose vehicles) which are of not more than 3 tonnes unladen weight and which have a roofed area to the rear of the driver's seat, the floor of which is less than 2 metres in length when measured in such manner as may be approved by the Revenue Commissioners:

Provided that motor vehicles—

• (a) on which, but for this proviso, the duty imposed by paragraph 4 (1) of this Order would fall to be charged after the passing of the Finance Act, 1992,

• (b) which are of not more than 1.3 tonnes unladen weight, and

• (c) of which the roofed area to the rear of the driver's seat has a load volume of more than 2 cubic metres when measured in such manner as may be approved by the Revenue Commissioners,

shall not be regarded as category B motor vehicles;”,

• (b) by the substitution of “other motor vehicles” for “motor vehicles referred to in paragraph 4 (4) of this Order” in the definition of “manufacture”, and

• (c) by the substitution of “a motor vehicle other than a category A motor vehicle” for “a category B motor vehicle” in the definition of “motor vehicle”.

• (3) The duty of excise imposed by paragraph 4 (1) of the Order of 1979 shall be charged, levied and paid, as on and from the 30th day of January, 1992—

• (a) at the rate of an amount equal to 20 per cent. of the chargeable value in so far as it is chargeable on certain category A motor vehicles (being category A motor vehicles which have engines of a cylinder capacity less than or equal to 2012 cubic centimetres) in lieu of the rate specified in section 76 (ii) of the Finance Act, 1986,

• (b) at the rate of an amount equal to 12.5 per cent. of the chargeable value in so far as it is chargeable on category B motor vehicles in lieu of the rate specified in paragraph 5 of the Order of 1984, and

• (c) at the rate of an amount equal to nil per cent. of the chargeable value in so far as it is chargeable on motor vehicles other than category A motor vehicles or category B motor vehicles in lieu of the rate specified in respect of the former category B motor vehicles in paragraph 5 of the Order of 1984.

152 Termination of excise duties on table waters and table waters manufacturer's licence.

152.—(1) The duty of excise on table waters imposed by sub-paragraph (2) (inserted by section 37 (1) of the Finance Act, 1981) of paragraph 9 of the Order of 1975 shall not be charged or levied on or after the 1st day of November, 1992.

• (2) With effect as on and from the 1st day of November, 1992, section 9 of the Finance Act, 1916, shall, in so far as it relates to table waters, cease to have effect.

153 Termination of excise duty on match manufacturer's licence.

153.—With effect as on and from the 1st day of June, 1992, the provisions of section 3 (2) of the Finance (New Duties) Act, 1916, shall cease to have effect.

154 Increase of duties on certain intoxicating liquor licences.

154.—The duties of excise imposed—

• (a) by section 43 of the Finance (1909-10) Act, 1910, on the licences for the manufacture or sale of intoxicating liquor specified in the First Schedule to that Act, other than a retailer on-licence to be taken out annually by retailers of spirits, and

• (b) by section 10 (3) of the Finance Act, 1940, on a licence to be taken out annually by every person who makes cider or perry for sale,

shall, as respects any such licence granted on or after the 1st day of July, 1992, in respect of periods expiring on days subsequent to the 30th day of September, 1992, be charged, levied and paid on each such licence at the rate specified in column (3) of Part I of the Sixth Schedule at the reference number at which that licence is mentioned in column (2) of that Schedule in lieu of the rate specified in Part I of the Seventh Schedule to the Finance Act, 1980 (as respects manufacturers' licences to be taken out annually by a distiller of spirits or a brewer of beer for sale), and Part I of the Sixth Schedule to the Finance Act, 1989 (as respects any other such licence); and no reduction, remission, abatement or repayment shall be allowed or made in respect of any such licence but any duty paid in error on any such licence may be repaid.

155 Spirits retailers' on-licences.

155.—(1) In this section—

“annual turnover” means the amount on which value-added tax—

• (a) is chargeable by virtue of section 10 of the Value-Added Tax Act, 1972, or

• (b) would be chargeable if the exclusions contained in section 8 (3) of the Value-Added Tax Act, 1972, did not apply,

in respect of a continuous period of not less than 12 months ending on the same date each year but only where the period ends not earlier than the 31st day of October prior to the beginning of the year for which the licence has been applied, but does not include turnover arising from an excluded business activity during the same period;

“excluded business activity” means business activity which is conducted in a part of the licensed premises and which is not related to the sale of alcoholic beverages:

Provided that the provision of entertainment or the sale of snack foods, beverages or meals for consumption on the premises or tobacco products shall be regarded as so related except that, in the case of a licence granted in respect of a hotel currently registered in the register of hotels maintained and kept by Bord Fáilte Éireann under the Tourist Traffic Acts, 1939 to 1987, the provision of meals in a dining room separate from any area with a bar wholly or primarily designed for the sale of alcoholic beverages shall not be regarded as so related.

• (2)
• (a) The duties of excise imposed by section 43 of the Finance (1909-10) Act, 1910, on spirits retailers' on-licences shall, as respects any such licence granted on or after the 1st day of October, 1992, be charged, levied and paid on each such licence at the rate specified in paragraph (b), in lieu of the appropriate rate specified in Part I of the Sixth Schedule to the Finance Act, 1989, and, subject to subsection (3), no reduction, remission, abatement or repayment shall be allowed or made in respect of any such licence but any duty paid in error on any such licence may be repaid.

• (b) The rates of the duty imposed by paragraph (a) shall be as follows—

• (i) where a licence is granted upon renewal under section 9 of the Intoxicating Liquor Act, 1988, a rate of duty of £200;

• (ii) where a licence is granted under section 7 of the Excise Act, 1835, a rate of duty of £200;

• (iii) where a licence is granted in any other case, the appropriate rate of duty mentioned in column (2) of the Table to this subsection in respect of the level of the annual turnover of the licensed premises which is mentioned opposite that rate in column (1) of that Table:

Provided that—

• (I) where, in respect of premises which are currently or which were previously licensed, a licence is granted where annual turnover is not yet established under subsection (1), a rate of duty equal to the sum paid when the premises was last licensed, subject to a minimum rate of duty of £200;

• (II) where a licence is granted, in respect of premises not previously licensed, a rate of duty of £200.

• (c) Evidence of turnover of excluded business activity during the same period shall, subject to the satisfaction of the Revenue Commissioners, be provided by means of an annual audited account covering the same period as that used in respect of annual turnover.

TABLE

Level of Annual Turnover	Rates of Duty
(1)	(2)
Under £150,000	£200
£150,000 but less than £300,000	£400
£300,000 but less than £500,000	£900
£500,000 but less than £750,000	£1,400
£750,000 but less than £1,000,000	£2,000
£1,000,000 or more	£3,000

• (3) Where, following payment of the duty, there is a change in the annual turnover by virtue of any provision in the Value-Added Tax Act, 1972, and by virtue of that change it has been established that—

• (a) the amount of excise duty paid on the grant of the licence is in excess of the amount properly payable, that excess amount shall be refunded by the Revenue Commissioners;

• (b) the amount of excise duty paid on the grant of the licence is less than the amount properly payable, the amount of the shortfall shall be paid before the licence is renewable and the licence shall not be renewable unless so paid.

• (4) Every person who fails to establish the level of annual turnover for the purpose of subsection (2) or neglects to pay the proper sum payable by him in respect of the duty imposed by this section shall be guilty of an offence under this section and shall be liable on summary conviction to an excise penalty of £1,000.

• (5) Section 50 of the Finance (1909-10) Act, 1910, as amended by section 69 of the Finance Act, 1983, is hereby amended by the substitution in subsection (3) of “£1,000” for “£500”, and the said subsection (3), as so amended, is set out in the Table to this subsection.

TABLE

• (3) If any person sells by retail any intoxicating liquor, for the retail sale of which he is required to take out a licence under this Act, without taking out such a licence, he shall be liable in respect of each offence to an excise penalty of £1,000.

• (6) The enactments specified in Part II of the Third Schedule to this Act are hereby repealed to the extent specified in column (3) of that Schedule.

156 Amendment of section 49 (grant of licences and date of expiration of licences) of Finance (1909-10) Act, 1910.

156.—Section 49 of the Finance (1909-10) Act, 1910, is hereby amended—

• (a) by the addition of the following proviso to subsection (1):

“Provided that, notwithstanding anything to the contrary in any other enactment, in particular, section 5 of the Licensing (Ireland) Act, 1833, section 7 of the Excise Act, 1835, the Licensing (Ireland) Act, 1902, sections 13 and 14 of the Intoxicating Liquor Act, 1960, section 4 of the Courts (No. 2) Act, 1986 and section 9 of the Intoxicating Liquor Act, 1988, any licence commencing on or after the 1st day of October, 1992, which is a spirits retailer's on-licence, a spirits retailer's off-licence or a wine retailer's on-licence as is specified in the First Schedule to this Act shall not be granted by the Commissioners unless a tax clearance certificate in relation to that licence has been issued in accordance with section 242 of the Finance Act, 1992.”,

• (b) by the insertion after subsection (1) of the following subsection:

• “(1A)

  • (a) Where an application in accordance with section 242 of the Finance Act, 1992, for a tax clearance certificate in respect of a licence to which the proviso to subsection (1) of this section has been refused and an appeal against such refusal has been made and accepted in accordance with subsection (6) of the said section 242 and the licence could, but for the provisions relating to a tax clearance certificate, have been issued, then—

    • (i) in a case where a licence has been granted in respect of the previous licensing year, such licence may continue in force beyond its latest expiry date pending the final determination of the appeal, and

    • (ii) in a case where a licence has not been granted in respect of the previous licensing year, a licence may be issued temporarily and remain in force pending the final determination of the appeal:

    Provided that the amount of the duty that would be payable on the granting of the licence is duly deposited with the proper officer of Customs and Excise.

  • (b) Every licence issued in accordance with paragraph (a) (ii) of this subsection shall, while it remains in force, be a licence within the meaning of this section.

  • (c) On the final determination of an appeal referred to in paragraph (a) of this subsection—

    • (i) in a case where the determination is to the effect that the application for a tax clearance certificate in relation to a licence is an acceptable application and where the tax clearance certificate has been issued, the duty deposited shall be set against the appropriate duty payable on the grant of the licence, and

    • (ii) in a case where the determination is to the effect that the refusal of the application for a tax clearance certificate in relation to a licence is a valid refusal, the licence continued in force or issued temporarily under this subsection shall expire not later than seven days after the determination of such appeal, and the amount of any duty deposited in excess of the proportion of that duty attributable to the period when the licence was temporarily in force shall be repaid.”.

157 Increase of duties on public dancing licence, occasional licence, special exemption order and authorisation to a club.

157.—(1) Section 78 (2) (as amended by section 44 (1) of the Finance Act, 1989) of the Finance Act, 1980, is hereby amended by the substitution for “£15” and “£100” of “£20” and “£125”, respectively, and the said subsection (2), as so amended, is set out in the Table to this subsection.

TABLE

(2) There shall be charged, levied and paid on every public dancing licence granted under section 2 of the Public Dance Halls Act, 1935, a duty of excise of—	(2) There shall be charged, levied and paid on every public dancing licence granted under section 2 of the Public Dance Halls Act, 1935, a duty of excise of—
in case the licence is for a defined period not exceeding one month	£20
in any other case	£125

• (2) Section 78 of the Finance Act, 1980, is hereby amended by the substitution in subsections (3), (4) and (5) for “£70” (inserted by section 44 (2) of the Finance Act, 1989) of “£90” and the said subsections (3), (4) and (5), as so amended, are set out in the Table to this subsection.

TABLE

• (3) There shall be charged, levied and paid on every occasional licence granted under section 11 or 13 of the Intoxicating Liquor Act, 1962, a duty of excise of £90.

• (4) There shall be charged, levied and paid on every special exemption order granted under section 5 of the Intoxicating Liquor Act, 1927, or section 13 of the Intoxicating Liquor Act, 1962, a duty of excise of £90.

• (5) There shall be charged, levied and paid on every authorisation granted to a club under section 21 of the Intoxicating Liquor (General) Act, 1924, or section 14 of the Intoxicating Liquor Act, 1962, a duty of excise of £90.

• (3) This section shall have effect in relation to every licence, order and authorisation to which this section relates and which is granted on or after the date of the passing of this Act in respect of dates subsequent to the 1st day of August, 1992.

158 Increase of duties on hydrocarbon vendors' licences.

158.—(1) The duty of excise imposed by paragraph 12 (12) of the Order of 1975 on a licence to be taken out annually by a person who sells or delivers hydrocarbon oil chargeable with the duty imposed by paragraph 12 (1) of the said Order shall be charged, levied and paid, as on and from the 1st day of July, 1992, at the rate of £30 in lieu of the rate specified in section 45 (1) of the Finance Act, 1989.

• (2) The duty of excise imposed by section 42 (4) (a) of the Finance Act, 1976, on a licence to be taken out annually by a person who sells or delivers motor vehicle gas on any premises shall be charged, levied and paid as on and from the 1st day of July, 1992, at the rate of £30 in lieu of the rate specified in section 45 (2) of the Finance Act, 1989.

• (3) The duty of excise imposed by section 45 (3) (b) of the Finance Act, 1989, on a licence to be taken out annually by a person who sells or delivers on any premises for use for combustion in the engine of a motor vehicle any hydrocarbon light oil shall be charged, levied and paid as on and from the 1st day of July, 1992, at the rate of £30 in lieu of the rate specified in the said section 45 (3) (b).

• (4) As on and from the 1st day of July, 1992, the provisions of section 45 (4) of the Finance Act, 1989, shall apply and have effect as if the reference therein to subsection (1) and the references therein to subsection (3) were, respectively, references to the said subsection (1) as amended by subsection (1) and the said subsection (3) as amended by subsection (3) and as if the reference to £20 in the said section 45 (4) were a reference to £30.

159 Increase of duties on registration of firearms dealers.

159.—(1) The duty of excise on the registration of a person in a register of firearms dealers imposed by subsection (1) (as amended by section 46 (1) of the Finance Act, 1989) of section 41 of the Finance Act, 1925, shall be charged, levied and paid at the rate of £60 in lieu of the rate specified in the said subsection (1).

• (2) The duty of excise on the registration of a person in a register of firearms dealers imposed by subsection (3) (inserted by section 52 (c) of the Finance Act, 1971) of section 41 of the Finance Act, 1925, shall be charged, levied and paid at the rate of £10 in lieu of the rate specified for the purposes of the said subsection (3) in section 46 (2) of the Finance Act, 1989.

160 Increase of duties on certain other licences, etc.

160.—(1) The duty of excise on a firearm certificate imposed by section 18 (2) of the Finance Act, 1964, shall, in the case of any such certificate coming into force, whether by way of grant or renewal, on or after the 1st day of August, 1992, be charged, levied and paid at the rates specified in Part II of the Sixth Schedule in lieu of the rates specified in Part II of the Sixth Schedule to the Finance Act, 1989.

• (2) The duty of excise imposed by section 17 of the Finance Act, 1956, on gaming licences issued under section 19 of the Gaming and Lotteries Act, 1956, shall be charged, levied and paid on such licences issued on or after the 1st day of June, 1992, at the rates specified in Part III of the Sixth Schedule in lieu of the rates specified in Part III of the Sixth Schedule to the Finance Act, 1989.

• (3)
• (a) Section 74 (1) of the Finance Act, 1980, shall, as respects the grant of gaming machine licences on or after the 1st day of June, 1992, be amended by the substitution for “£80”, “£160”, “£240” and “£320” (inserted by section 47 (3) (a) of the Finance Act, 1989) of “£100”, “£200”, “£300” and “£400”, respectively.

• (b) Paragraph (aa) (inserted by section 74 (2) of the Finance Act, 1980) of subsection (7) of section 43 of the Finance Act, 1975, shall, as respects the grant of gaming machine licences on or after the 1st day of June, 1992, be amended by the substitution for “£50”, “£100”, “£150” and “£200” (inserted by section 47 (3) (b) of the Finance Act, 1989) of “£60”, “£120”, “£180” and “£240”, respectively.

• (4) The duty of excise in respect of a licence, permit or certificate, as the case may be, mentioned in column (2) of Part IV of the Sixth Schedule at any reference number imposed by the enactment specified in column (3) of the said Part IV at that reference number shall be charged, levied and paid, as on and from the date specified in column (4) of the said Part IV at that reference number at the rate specified in column (5) of the said Part IV at that reference number in lieu of the rates specified in Part IV of the Sixth Schedule to the Finance Act, 1989.

161 Increase of duty on registration of clubs.

161.—The duty of excise on a certificate of registration of a club imposed by section 48 (2) of the Finance Act, 1989, shall, in the case of any such certificate coming into force, whether by way of grant or renewal, on or after the 1st day of September, 1992, be charged, levied and paid at the rate of £400 in lieu of the rate specified in the said section 48 (2).

162 Restriction of section 29 (provisions in relation to customs, customs duties and EEC levies) of Finance Act, 1978.

162.—(1) For the purposes of section 29 of the Finance Act, 1978, references to “levy” shall be construed so as not to include monetary compensatory amounts chargeable on goods exported from the State to any state which is not a member of the European Communities.

• (2) In this section “monetary compensatory amounts” means the system of monetary compensatory amounts governed by Council Regulation (EEC) No. 1677/85 of 11 June 1985^*, or by any subsequent Council Regulation to the like effect.

163 Amendment of Finance (Excise Duties) (Vehicles) Act, 1952.

163.—(1) In this section “the Act of 1952” means the Finance (Excise Duties) (Vehicles) Act, 1952.

• (2) The Act of 1952 shall, as respects licences under section 1 of that Act taken out for periods beginning on or after the 1st day of April, 1992, be amended in Part I of the Schedule thereto (inserted by the Finance Act, 1991):

• (a) by the substitution of the following paragraph for paragraph 1:

“1. Vehicles of the following descriptions not exceeding 500 kilograms in weight unladen:

(a) bicycles or tricycles (other than tricycles neither constructed nor adapted for use nor used for the carriage of a passenger)	£20
(b) vehicles with three or more wheels neither constructed nor adapted for use nor used for the carriage of a driver or passenger	£20.”,

• (b) by the substitution of “£50” for “£40” in subparagraphs (a), (c) and (d) of paragraph 2,

• (c) by the substitution of “£400” for “£300” in subparagraph (b) of paragraph 2,

• (d) by the substitution of the following subparagraph for subparagraph (a) of paragraph 3:

• “(a) Vehicles constructed or adapted for the carriage of more than 8 persons which are owned by a youth or community organisation and which are used exclusively by the organisation solely for the purpose of conveying persons on journeys directly related to the activities of the organisation and which have seating capacity for—

(i) more than 8 persons but not more than 20 persons	£150
(ii) more than 20 persons but not more than 40 persons	£220
(iii) more than 40 persons but not morethan 60 persons	£300
(iv) more than 60 persons	£375.”,

• (e) by the substitution of the following subparagraph for sub-paragraph (b) of paragraph 3:

• “(b) Vehicles (other than those referred to in subparagraph (c) of this paragraph) used as large public service vehicles within the meaning of the Road Traffic Act, 1961, and having seating capacity for—

(i) more than 8 persons but not more than 20 persons	£150
(ii) more than 20 persons but not more than 40 persons	£220
(iii) more than 40 persons but not more than 60 persons	£300
(iv) more than 60 persons	£375.”,

• (f) by the substitution of “£45” for “£35” in subparagraphs (a), (b) and (c) of paragraph 4,

• (g) by the substitution of “£120” for “£90” in subparagraph (d) of paragraph 4,

• (h) by the substitution of the following paragraph for paragraph 5:

“5. Vehicles (including tricycles weighing more than 500 kilograms unladen) constructed or adapted for use and used for the conveyance of goods or burden of any other description in the course of trade or business (including agriculture and the performance by a local or public authority of its functions) and vehicles constructed or adapted for use and used for the conveyance of a machine, workshop, contrivance or implement by or in which goods being conveyed by such vehicles are processed or manufactured while the vehicles are in motion:

(a) being vehicles which are electrically propelled and which do not exceed 1,500 kilograms in weight unladen	£50
(b) being vehicles which are not such electrically propelled vehicles as aforesaid and which have a weight unladen—
(i) not exceeding 3,000 kilograms	£150
(ii) exceeding 3,000 kilograms but not exceeding 4,000 kilograms	£190
(iii) exceeding 4,000 kilograms but not exceeding 5,000 kilograms	£245
(iv) exceeding 5,000 kilograms but not exceeding 6,000 kilograms	£340
(v) exceeding 6,000 kilograms but not exceeding 7,000 kilograms	£460
(vi) exceeding 7,000 kilograms but not exceeding 8,000 kilograms	£580
(vii) exceeding 8,000 kilograms	£580 plus £135 for each 1,000 kilograms or part thereof in excess of 8,000 kilograms.”,

• (i) by the substitution of “£60” for “£50” in subparagraph (a), (b) and (c) of paragraph 6, and

• (j) by the substitution of the following subparagraph for subparagraph (d) of paragraph 6:

• “(d) other vehicles to which this paragraph applies—

(i) with an engine capacity not exceeding 1,000 cubic centimetres	£92
(ii) with an engine capacity exceeding 1,000 cubic centimetres but not exceeding 1,500 cubic centimetres	£12.50 per 100 cubic centimetres or part thereof
(iii) with an engine capacity exceeding 1,500 cubic centimetres but not exceeding 1,700 cubic centimetres	£14.50 per 100 cubic centimetres or part thereof
(iv) with an engine capacity exceeding 1,700 cubic centimetres but not exceeding 2,000 cubic centimetres	£16.00 per 100 cubic centimetres or part thereof
(v) with an engine capacity exceeding 2,000 cubic centimetres but not exceeding 2,500 cubic centimetres	£19.50 per 100 cubic centimetres or part thereof
(vi) with an engine capacity exceeding 2,500 cubic centimetres but not exceeding 3,000 cubic centimeters	£22.00 per 100 cubic centimetres or part thereof
(vii) with an engine capacity exceeding 3,000 cubic centimeters	£800
(viii) electrically propelled	£92

Provided that where the rate of duty so specified in any case equals a number of whole pounds and a fraction of a pound the fraction of a pound shall be regarded as a whole pound”.

• (3) The Act of 1952 shall, as respects licences under section 1 of that Act taken out for periods beginning on or after the 1st day of April, 1992, be amended by the substitution of “£90 or less” for “£70 or less” (inserted by the Finance Act, 1991) in subparagraph (b) of subsection (2) of section 1.

PART III Value-Added Tax

164 Interpretation (Part III).

164.—In this Part—

“the Principal Act” means the Value-Added Tax Act, 1972;

“the Act of 1973” means the Finance Act, 1973;

“the Act of 1976” means the Finance Act, 1976;

“the Act of 1978” means the Value-Added Tax (Amendment) Act, 1978;

“the Act of 1981” means the Finance Act, 1981;

“the Act of 1982” means the Finance Act, 1982;

“the Act of 1983” means the Finance Act, 1983;

“the Act of 1984” means the Finance Act, 1984;

“the Act of 1985” means the Finance Act, 1985;

“the Act of 1986” means the Finance Act, 1986;

“the Act of 1987” means the Finance Act, 1987;

“the Act of 1990” means the Finance Act, 1990;

“the Act of 1991” means the Finance Act, 1991.

165 Amendment of section 1 (interpretation) of Principal Act.

165.—Section 1 of the Principal Act is hereby amended—

• (a) in subsection (1):

• (i) by the insertion after the definition of “exempted activity” of the following definition:

“‘exportation of goods’ means the exportation of goods to a destination outside the Community and, where the context so admits, cognate words shall be construed accordingly;”,

• (ii) by the deletion of the definition of “harbour authority”,

• (iii) by the insertion after the definition of “immovable goods” of the following definition:

“‘importation of goods’ means the importation of goods from outside the Community into a Member State either—

• (a) directly, or

• (b) through one or more than one other Member State where value-added tax referred to in Council Directive No. 77/388/EEC of 17 May 1977 ^(a) has not been chargeable on the goods in such other Member State or Member States in respect of the transaction concerned,

and, where the context so admits, cognate words shall be construed accordingly;”,

• (iv) by the insertion after the definition of “inspector of taxes” of the following definition:

“‘intra-Community acquisition of goods’ has the meaning assigned to it by section 3A;”,

• (v) by the insertion after the definition of “the Minister” of the following definition:

“‘monthly control statement’ has the meaning assigned to it by section 17;”,

• (vi) by the insertion after the definition of “moveable goods” of the following definition: