Finance (Excise Duties) (Vehicles) Act 1952
Number 24 of 1952
FINANCE (EXCISE DUTIES) (VEHICLES) ACT 1952
REVISED
Updated to 27 March 2024
This Revised Act is an administrative consolidation of the Finance (Excise Duties) (Vehicles) Act 1952. It is prepared by the Law Reform Commission in accordance with its function under the Law Reform Commission Act 1975 (3/1975) to keep the law under review and to undertake revision and consolidation of statute law.
All Acts up to and including the European Arrest Warrant (Amendment) Act 2024 (9/2024), enacted 12 March 2024, and all statutory instruments up to and including the Occupational Pension Schemes (Revaluation) Regulations 2024 (S.I. No. 124 of 2024), made 27 March 2024, were considered in the preparation of this Revised Act.
Disclaimer: While every care has been taken in the preparation of this Revised Act, the Law Reform Commission can assume no responsibility for and give no guarantees, undertakings or warranties concerning the accuracy, completeness or up to date nature of the information provided and does not accept any liability whatsoever arising from any errors or omissions. Please notify any errors, omissions and comments by email to
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Number 24 of 1952
FINANCE (EXCISE DUTIES) (VEHICLES) ACT 1952
REVISED
Updated to 27 March 2024
ARRANGEMENT OF SECTIONS
Excise Duties in respect of Mechanically Propelled Vehicles used on Public Roads.
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Acts Referred to |
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No. 35 of 1926 |
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No. 11 of 1933 |
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Number 24 of 1952
FINANCE (EXCISE DUTIES) (VEHICLES) ACT 1952
REVISED
Updated to 27 March 2024
AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF EXCISE IN RESPECT OF MECHANICALLY PROPELLED VEHICLES USED ON PUBLIC ROADS AND IN RESPECT OF DRIVING LICENCES UNDER THE ROAD TRAFFIC ACT, 1933, AND TO PROVIDE FOR MATTERS CONNECTED WITH THE MATTERS AFORESAID. [13th December, 1952.]
BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—
Annotations
Modifications (not altering text):
C1
Functions transferred and references construed (1.01.2018) by Motor Tax (Transfer of Departmental Administration and Ministerial Functions) Order 2017 (S.I. No. 601 of 2017), arts. 2, 3 and sch. 1, in effect as per art. 1(2), subject to transitional provisions in arts. 4-8.
2. (1) The administration and business in connection with the exercise, performance or execution of any functions transferred by Article 3 are transferred to the Department of Transport, Tourism and Sport.
(2) References to the Department of Housing, Planning and Local Government contained in any Act or any instrument made under an Act and relating to the administration and business transferred by paragraph (1) shall, from the commencement of this Order, be construed as references to the Department of Transport, Tourism and Sport.
3. (1) The functions vested in the Minister for Housing, Planning and Local Government—
(a) by or under any of the Acts specified in Schedule 1, and
(b) under the instruments specified in Schedule 2, are transferred to the Minister for Transport, Tourism and Sport.
(2) References to the Minister for Housing, Planning and Local Government contained in any Act or instrument made under an Act and relating to any functions transferred by this Article shall, from the commencement of this Order, be construed as references to the Minister for Transport, Tourism and Sport.
Schedule 1
Article 3(1)(a)
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Finance (Excise Duties) (Vehicles) Act 1952 (No. 24 of 1952)
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Editorial Notes:
E1
All expenses incurred by any Minister or by the Commissioner in execution of this Act shall, to such extent as may be sanctioned by the Minister for Finance, be paid out of moneys provided by the Oireachtas, as provided (1.10.1961) by Road Traffic Act 1961 (24/1961), s. 8(1), S.I. No. 173 of 1961, and as amended (18.07.1980) by Road Fund (Winding Up) Regulations 1980 (S.I. No. 230 of 1980), reg. 2 and sch.