S.I. No. 537/2001 - Road Vehicles (Registration and Licensing) (Amendment) (No. 2) Regulations, 2001

The Minister for the Environment and Local Government in exercise of the power conferred on him by sections 5 and 12 of the Roads Act, 1920, section 1 of the Finance (Excise Duties)(Vehicles) Act, 1952 (No. 24 of 1952), section 123 of the Road Traffic Act, 1961 (No. 24 of 1961), section 65 of the Finance Act, 1976 (No. 16 of 1976), section 19 of the Finance (No. 2) Act, 1992 (No. 28 of 1992) hereby makes the following Regulations:-

1.

1. (1) These Regulations may be cited as the Road Vehicles (Registration and Licensing)(Amendment) (No.2) Regulations, 2001.

• (2) These Regulations and the Road Vehicles (Registration and Licensing) Regulations, 1992 to 2001 shall be construed as one and may be cited together as the Road Vehicles (Registration and Licensing) Regulations, 1992 to 2001.

• (3) These Regulations shall apply:

• (i) as respects licences taken out, under section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952 , for periods beginning on or after 1 January, 2002. As respects such licences taken out in December, 2001, these regulations shall apply as if the word “pound” was substituted for the word “euro”,

• (ii) to all licences taken out, under section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952 , after 1 January, 2002.

2.

2. All licenses to which these regulations apply, taken out in December, 2001, whose rate of duty equals a number of whole pounds and a fraction of a pound, the fraction of a pound shall be disregarded.

3.

3. The Road Vehicles (Registration and Licensing)(Amendment) Regulations, 1992 ( S.I. No. 385 of 1992 ) are hereby amended :-

• (a) by the substitution of the following for article 17:

“17 Where the amount of a refund payable under article 14 or article 15 of these Regulations equals a number of whole euro and a fraction of a euro, the fraction shall be regarded as a whole euro.”

• (b) by the substitution of the following for article 26:

“26 (1) A licence may be taken out under section 1 of the Act of 1952 for a period of three months or six months ending on the last day of any month in respect of a vehicle (not being a vehicle on which duty is chargeable at an annual rate which is less than €114) on payment of an amount equal to 28.25 percent or 55.5 percent, respectively, of the full annual rate of duty,

• (2) Where the amount referred to in sub-article (1) of this article is a number of whole euro and a fraction of a euro, the fraction of a euro shall be disregarded”.

4.

4. The Road Vehicles (Registration and Licensing)(Amendment) (No.2) Regulations, 1992 ( S.I. No. 409 of 1992 ) are hereby amended by the substitution of the following for article 11(1):

“11(1) Where a licence for a vehicle under section 1 of the Act of 1952 has expired for more than one calendar month, arrears of motor vehicle duty shall be calculated at the rate of 1/10^th of the yearly rate of duty per month for each month between the date of expiry of the last licence and the commencement date of the renewed licence and where the product of such calculation is a number of whole euro and a fraction of a euro, the fraction of a euro shall be disregarded”.

5.

5. The Road Vehicles (Registration and Licensing)(Amendment) Regulations, 2001 ( S.I. No. 74 of 2001 ) are hereby revoked.

EXPLANATORY NOTE

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

These Regulations make certain technical amendments for the introduction of the Euro currency on the 1^st January, 2002 and apply to licences taken out for periods on or after the 1^st January, 2002.