Non-Use of Motor Vehicles Act 2013

PART 1 Preliminary and General

1. Short title and commencement

1. (1) This Act may be cited as the Non-Use of Motor Vehicles Act 2013

(2) This Act shall come into operation on such day or days as the Minister may appoint by order or orders generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or provisions.

2. Interpretation

2. In this Act—

“Act of 1992” means the Finance (No. 2) Act 1992;

“Minister” means the Minister for the Environment, Community and Local Government.

3. Regulations to remove difficulties

3. (1) If, in any respect, any difficulty arises in bringing any provision of this Act into operation or in relation to the operation of any such provision, the Minister may, by regulations, do anything which appears to him or her to be necessary or expedient for removing that difficulty, for bringing that provision into operation or for securing or facilitating its operation, and any such regulations may modify any provision of this Act so far as may be necessary or expedient for carrying such provision into effect for the purposes aforesaid, but no regulations shall be made under this section in relation to any provision of this Act after the expiration of 2 years commencing on the day on which the provision comes into operation.

(2) Where regulations are proposed to be made under this section, a draft of the regulations shall be laid before each House of the Oireachtas and the regulations shall not be made until a resolution approving the draft has been passed by each such House.

PART 2 Amendment of Finance (No. 2) Act 1992

4. Amendment of section 18 of Act of 1992

4. Section 18 of the Act of 1992 is amended—

(a) by inserting the following definitions:

“ ‘licensing records’ means the records established and maintained under section 60(2) (amended by section 86 of the Finance Act 1994) of the Finance Act 1993;

‘non-use declaration’ shall be construed in accordance with section 20B;

‘use’ shall be construed in accordance with section 20B;”,

and

(b) by substituting the following for the definition of licensing authority (amended by section 55 of the Road Safety Authority (Commercial Vehicle Roadworthiness) Act 2012):

“ ‘licensing authority’ means a county or city council which grants licences under section 1 of the Act of 1952 or, as respects those licences, where the context so requires, the Minister for Transport, Tourism and Sport;”.

5. Minister for Transport, Tourism and Sport as licensing authority

5. (1) The Act of 1992 is amended by inserting the following section after section 18:

“Minister for Transport, Tourism and Sport as licensing authority

18A. The powers and functions conferred on a county or city council, in particular by or under the Act of 1920 and the Act of 1952, for the purposes of and in relation to—

(a) the charging or levying of duty of excise under the Act of 1952, and

(b) the granting of a licence under section 1 of the Act of 1952,

may also be exercised, where the context so requires, by the Minister for Transport, Tourism and Sport.”.

(2) Article 3 (amended by section 8 of the Motor Vehicle (Duties and Licences) Act 2003) of the Road Vehicles (Registration and Licensing) Order 1958 (S.I. No. 15 of 1958) is amended in the definition of “licensing authority” by substituting “Minister for Transport, Tourism and Sport” for “Minister”.

(3) Article 1 (amended by Article 2 of the Road Vehicles (Registration and Licensing)(Amendment) Regulations 2003 (S.I. No. 486 of 2003)) of the Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 (S.I. No. 385 of 1992) is amended in the definition of “licensing authority” by substituting “Minister for Transport, Tourism and Sport” for “Minister”.

6. Amendment of section 20 of Act of 1992

6. Section 20 of the Act of 1992 is amended—

(a) in subsection (1)(b) by substituting the following subparagraph for subparagraph (i):

“(i) a vehicle in respect of a period specified in a non-use declaration commencing—

(I) in relation to a vehicle not previously the subject of a licence under section 1 of the Act of 1952, on the date of entry of the vehicle on the register provided that the registered owner furnishes the non-use declaration to a licensing authority not more than ten days after that date of entry,

(II) on the date of expiration of—

(A) the most recent licence in respect of the vehicle taken out under section 1 of the Act of 1952, or

(B) the period specified in the most recent non-use declaration in respect of the vehicle accepted by a licensing authority,

provided that the registered owner furnishes the non-use declaration to a licensing authority not more than one month before the said date of expiration, or

(III) on the date of transfer of ownership of the vehicle, provided that the person to whom the vehicle has been transferred furnishes the non-use declaration to a licensing authority not more than ten days after the date of transfer of ownership,”,

and

(b) by inserting the following subsection after subsection (1A):

“(1AB) (a) In this subsection—

‘additional charge’ means an amount which—

(i) when added to one-twelfth of the annual rate of duty of excise equals a sum which is one-tenth of the annual rate of the duty of excise, and

(ii) is payable on the licence in respect of each month of the period of arrears,

and where a person is liable to pay an additional charge under this subsection as well as the duty of excise charged and levied on a vehicle under section 1 of the Act of 1952 and payable on a licence under that section of that Act, and the product of the calculation of the additional charge and duty of excise concerned is not a whole number of euro, the amount shall be rounded down to the nearest whole number of euro;

‘period of arrears’, in relation to a licence to which paragraph (b) applies, is the period beginning on the date of—

(i) the entry on the register referred to in paragraph (b)(i),

(ii) the expiration of—

(I) the most recent licence taken out under section 1 of the Act of 1952 referred to in paragraph (b)(ii)(I), or

(II) the period specified in the most recent non-use declaration accepted by a licensing authority referred to in paragraph (b)(ii)(II),

or

(iii) the transfer of ownership referred to in paragraph (b)(iii),

and ending on the day before the commencement date of that licence.

(b) Where an application for a licence under section 1 of the Act of 1952 is made to a licensing authority—

(i) in relation to a vehicle not previously the subject of such a licence, in a month other than the month in which the vehicle is entered on the register,

(ii) more than one month after the expiration of, in relation to a vehicle, as the case may be—

(I) the most recent licence taken out under section 1 of the Act of 1952, or

(II) the period specified in the most recent non-use declaration accepted by a licensing authority,

or

(iii) where a transfer of ownership of a vehicle has taken place, in a month other than the month in which the ownership is transferred,

the owner of the vehicle, in respect of each month of the period of arrears, shall be liable to pay to the licensing authority concerned an additional charge as well as the duty of excise, charged and levied on a vehicle under section 1 of the Act of 1952 and payable on a licence under that section of that Act, and the licensing authority shall not grant the licence unless the additional charge and duty of excise is paid.

(c) The rate of the duty of excise which is payable on a licence to which paragraph (b) applies on the day that it is taken out shall be the rate of the duty of excise—

(i) payable in respect of the licence for all of the period of arrears, and

(ii) to apply for the purposes of the calculation of the additional charge for all of the period of arrears.”.

7. Non-use declaration

7. The Act of 1992 is amended by inserting the following section after section 20A:

“Non-use declaration

20B. (1) In this section—

‘public place’ shall have the meaning assigned to it by section 1 (amended by section 78 of the Finance Act 1976) of the Act of 1952;

‘use’ in relation to use of a vehicle shall be construed as if ‘use’ included keeping or leaving a vehicle stationary.

(2) A declaration (‘non-use declaration’) may be made by the registered owner of a vehicle, and furnished to a licensing authority, that the vehicle will not be used in a public place.

(3) A non-use declaration shall—

(a) be made in writing or by electronic means,

(b) specify the name of the registered owner,

(c) specify the identification mark assigned to the vehicle concerned under section 131(5) of the Finance Act 1992,

(d) specify a period—

(i) during which the vehicle will not be used in a public place,

(ii) which shall be not less than 3 months and not more than 12 months, and

(iii) which shall commence on the first day of a month and end on the last day of a month,

(e) be accompanied by the prescribed fee,

(f) contain such other information as may be prescribed, and

(g) be in such form as may be prescribed, including electronic form.

(4) A licensing authority that is satisfied with a non-use declaration furnished to it shall so notify the owner of the vehicle concerned and shall—

(a) not issue a licence under section 1 of the Act of 1952 in relation to the vehicle concerned, and

(b) record the non-use declaration on the licensing records and may so record by electronic means.

(5)(a) A non-use declaration shall have no effect and shall not be accepted by the licensing authority, notwithstanding the intention of the owner not to use the vehicle in a public place for a specified period, where the declaration is furnished to the authority—

(i) in relation to a vehicle not previously the subject of a licence under section 1 of the Act of 1952, more than 10 days after the date of entry of the vehicle on the register,

(ii) on or after the expiration of, in relation to a vehicle, as the case may be—

(I) the most recent licence taken out under section 1 of the Act of 1952, or

(II) the period specified in the most recent non-use declaration accepted by a licensing authority,

or

(iii) where a transfer of ownership of a vehicle has taken place, more than 10 days after the date of the transfer of ownership.

(b) A non-use declaration referred to in paragraph (a) shall be returned by the licensing authority to the owner, together with—

(i) a refund of any fee paid to the authority in respect of the declaration, and

(ii) a notice that the owner is liable for duty of excise chargeable, leviable and payable on the vehicle under section 1 of the Act of 1952 and payable on a licence under that section of that Act, and, if applicable, an additional charge under section 20(1AB).

(6) A person may use a vehicle in a public place in relation to which a non-use declaration has been furnished to and accepted by the licensing authority concerned, during the period specified in the non-use declaration, provided that the vehicle is used solely for the purposes referred to in section 20(1)(b)(iii).

(7) In respect of a vehicle in relation to which a non-use declaration has been furnished to and accepted by the licensing authority concerned, the registered owner may apply for a licence under section 1 of the Act of 1952 before the expiration of the period specified in the non-use declaration, and—

(a) the licensing authority shall record the granting of the licence on the licensing records, including by electronic means,

(b) the non-use declaration shall have no effect on and from the commencement date of the licence, and

(c) no refund shall be made of a fee paid in respect of the declaration.

(8) The period to which a non-use declaration under subparagraph (i)(I) of section 20(1)(b) shall relate shall commence on the date of entry of the vehicle on the register and shall end on a date that is not less than 3 months and not more than 12 months after the first day of the month during which the vehicle was entered on the register.

(9) A non-use declaration made under subparagraph (i)(III) of section 20(1)(b) shall not be accepted by a licensing authority unless a notification of the transfer of vehicle ownership has been delivered to the licensing authority in accordance with regulations made under section 12 of the Act of 1920.

(10) Where, in respect of a vehicle in relation to which a non-use declaration has been furnished to, and accepted by, the licensing authority concerned, a transfer of ownership occurs before the expiration of the period specified in the non-use declaration—

(a) the licensing authority shall on receipt of notification of the transfer of ownership delivered to the authority in accordance with regulations under section 12 of the Act of 1920, record that transfer on the licensing records, and may so record by electronic means,

(b) the non-use declaration shall have no effect on and from the date of the transfer of ownership,

(c) the duty of excise in respect of the vehicle imposed by the Act of 1952 becomes immediately payable, and

(d) no refund shall be made of a fee paid in respect of the declaration.

(11) The period to which a non-use declaration under subparagraph (i)(III) of section 20(1)(b) shall relate shall commence on the date of transfer of ownership of the vehicle and shall end on a date not less than 3 months and not more than 12 months after the first day of the month during which the ownership is transferred.

(12) A declaration in relation to which an application under section 1(11A) of the Act of 1952 has been made, for a refund of excise duty under section 1 of that Act, shall be deemed to be a declaration of non-use for the purposes of this section.

(13) The Minister may prescribe a fee to accompany a non-use declaration.

(14) No fee shall be required to accompany a non-use declaration made in relation to a vehicle—

(a) in respect of which no excise duty under the Act of 1952 is chargeable or leviable under section 1(4) of that Act,

(b) which by virtue of being owned by the State, is exempt from excise duty,

(c) in respect of which, subject to regulations made under section 1 (11A) of the Act of 1952, excise duty under that Act has been refunded,

(d) in respect of which excise duty under the Act of 1952 is chargeable at an annual rate prescribed by regulations under section 1(2)(b) of that Act, or

(e) used by a person to whom regulations made under section 92 of the Finance Act 1989 apply.

8. Offence relating to non-use declaration

8. The Act of 1992 is amended by inserting the following section after section 20B (inserted by section 7):

“20C. A person who furnishes a non-use declaration to a licensing authority that contains information which is to his or her knowledge false or in a material respect misleading shall be guilty of an offence and shall be liable on summary conviction to a class B fine or imprisonment for a term not exceeding 6 months or both.”.

9. Transitional provisions

9. (1) In this section—

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

“application for a licence” means an application to a licensing authority for a licence under section 1 of the Act of 1952;

“licensing authority” has the same meaning as it has in section 18 (amended by section 4) of the Act of 1992;

“make a non-use declaration” shall be construed, subject to any necessary modifications for the purposes of this section, in accordance with section 20B (inserted by section 7) of the Act of 1992;

“non-use declaration” shall be construed, subject to any necessary modifications for the purposes of this section, in accordance with section 20B (inserted by section 7) of the Act of 1992;

“period of arrears” has, subject to any necessary modifications for the purposes of this section, the same meaning as it has in subsection (1AB) (inserted by section 6) of the Act of 1992;

“public place” has the same meaning as it has in section 1 (amended by section 78 of the Finance Act 1976) of the Act of 1952;

“register” has the same meaning as it has in section 18 of the Act of 1992;

“transition period” means the period commencing on the date that this section comes into operation and ending on the last day of the third month following that date;

“use” in relation to use of a vehicle shall be construed as if “use” included keeping or leaving a vehicle stationary;

“vehicle” has the same meaning as it has in section 18 of the Act of 1992.

(2) A person referred to in subsection (3) has a duty in relation to a vehicle concerned, during the transition period to do one and only one of the following:

(a) make an application for a licence;

(b) make a non-use declaration.

(3) Each of the following persons has the duty referred to in subsection (2):

(a) the owner of a vehicle who was required in relation to a vehicle not previously the subject of a licence under section 1 of the Act of 1952, to make an application for such a licence in the month in which the vehicle was entered in the register, but has failed or neglected to do so;

(b) the owner of a vehicle who was required, on the expiration of the most recent licence taken out under section 1 of the Act of 1952 in relation to the vehicle, to make an application for such a licence within one month of the expiration of that licence, but has failed or neglected to do so;

(c) the owner of a vehicle who was required on the transfer of ownership of the vehicle, to make an application for a licence under section 1 of the Act of 1952, in the month in which the ownership of the vehicle was transferred, but has failed or neglected to do so.

(4) Where a person applies for a licence under subsection (2)(a), section 20(1AB) (inserted by section 6) of the Act of 1992 shall apply, only as respects a period of arrears ending not later than the last day of the second month following the date of the coming into operation of this section, subject to the following and any other necessary modifications:

(a) as if in paragraph (a)—

(i) “additional charge” means a nil amount,

(ii) in the definition of “period of arrears”, “and ending on the day which shall be the earlier of the day before the commencement date of the licence for which the person has applied under section 9(2)(a) of the Non-Use of Motor Vehicles Act 2013 or the last day of the second month following the date of the coming into operation of that section of that Act” were substituted for “and ending on the day before the commencement date of that licence”,

(b) as if paragraph (c) does not apply.

(5) Where a person makes a non-use declaration under subsection (2)(b)—