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Finance (Excise Duties) (Vehicles) Act 1952

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SCHEDULE.

Section 1.

Excise Duties in respect of Mechanically Propelled Vehicles used on Public Roads.

F23[PART I.

Description of vehicle	Rate of duty
F24[1. Vehicles of the following descriptions not exceeding 500 kilograms in weight unladen: (a) bicycles (other than bicycles which are electrically propelled), or tricycles (other than tricycles neither constructed nor adapted for use nor used for the carriage of a passenger), of which the cylinder capacity of the engine—
(i) does not exceed 75 cubic centimetres,	€49
(ii) exceeds 75 cubic centimetres but does not exceed 200 cubic centimetres,	€67
(iii) exceeds 200 cubic centimetres,	€88
(b) bicycles or tricycles which are electrically propelled,	€35
(c) vehicles with three or more wheels neither constructed nor adapted for use nor used for the carriage of a driver or passenger.	€88]
F24[2. (a) Vehicles (commonly known as dumpers) not exceeding 3 metres cubed in capacity, level loaded, designed and constructed for use on sites of construction works (including road construction and house and other building works) for the purpose of conveying concrete, rubble, earth or other like material where the person taking out the licence shows to the satisfaction of the licensing authority that the vehicle is used mainly on such sites, and on public roads only— (i) for the purpose of proceeding to and from the site where it is to be used, and when so proceeding neither carries nor hauls any load other than such as is necessary for its propulsion or equipment, or (ii) for the purpose of conveying concrete, rubble, earth or like material for a distance of not more than one kilometre to and from any such site,	€102
(b) vehicles (commonly known as off-road dumpers) exceeding 3 metres cubed in capacity, level loaded, designed and constructed primarily for use on sites of construction works (including road construction and house and other building works) for the purpose of conveying concrete, rubble, earth or other like material and incapable by reason of their design and construction of exceeding a speed of 55 kilometres per hour on a level road under their own power and which are the subject of special permits under the Road Traffic (Special Permits for Particular Vehicles) Regulations 2007 ( S.I. No. 283 of 2007),	€885
(c)any vehicle (other than a vehicle 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 vehicle are processed or manufactured while the vehicle is in motion) constructed or adapted for use and used only for the conveyance of a machine, workshop, contrivance or implement (being a machine, workshop, contrivance or implement which is built in as part of the vehicle or otherwise permanently attached thereto) and no other load except articles used in connection with such machine, workshop, contrivance or implement or goods processed or manufactured therein including any vehicle (commonly known as a recovery vehicle) constructed or permanently adapted for the purposes of lifting, towing and transporting a disabled vehicle or for any one or more of those purposes,	€333
(d) vehicles (commonly known as forklift trucks) designed and constructed for the purpose of loading and unloading goods where the person taking out the licence shows to the satisfaction of the licensing authority that the vehicle is used on public roads only— (i) for the purpose of proceeding to and from the site where it is to be used for loading and unloading, and when so proceeding neither carries nor hauls any load other than such as is necessary for its propulsion or equipment, or (ii) as part of the process of loading or unloading, for the purpose of conveying goods for a distance of not more than one kilometre to and from the site where it is loading or unloading.	€102]
F24[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,	€154
(ii) more than 20 persons but not more than 40 persons,	€202
(iii) more than 40 persons but not more than 60 persons,	€403
(iv) more than 60 persons,	€403
(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,	€154
(ii) more than 20 persons but not more than 40 persons,	€202
(iii) more than 40 persons but not more than 60 persons,	€403
(iv) more than 60 persons,	€403
(c) vehicles which are large public service vehicles within the meaning of the Road Traffic Act 1961, and which are used only for the carriage of children, or children and teachers, being carried to or from school or to or from school-related physical education activities, and are either licensed under Article 60 of the Road Traffic (Public Service Vehicles) Regulations 1963 (S.I. No. 191 of 1963) as amended, or owned or operated by a statutory transport undertaking.	€95]
F24[4. Vehicles of the following descriptions: (a) vehicles designed, constructed and used for the purpose of trench digging or any kind of excavating or shovelling work which— (i) are used on public roads only for that purpose or the purpose of proceeding to and from the place where they are to be used for that purpose, and (ii) when so proceeding neither carry nor haul any load other than such as is necessary for their propulsion or equipment,
(b) tractors (being tractors designed and constructed primarily for use otherwise than on roads and incapable by reason of their construction of exceeding a speed of 50 kilometres per hour on a level road under their own power) and agricultural engines, not being tractors or engines used for hauling on roads any objects except their own necessary gear, threshing appliances, farming implements or supplies of fuel or water required for the purposes of the vehicles or agricultural purposes,	€102
(c) tractors (being tractors designed and constructed primarily for use otherwise than on roads and incapable by reason of their construction of exceeding a speed of 50 kilometres per hour on a level road under their own power and not being tractors in respect of which a duty is chargeable at the rate specified in subparagraph (b) of this paragraph) which are used for haulage in connection with agriculture and for no other purpose,	€102
where a tractor is fitted with a detachable platform, container or implement (being a platform, container or implement used primarily for farm work), goods or burden of any other description conveyed on or in the platform, container or implement shall be regarded for the purposes of this subparagraph as being hauled by the tractor,	€102
(d) tractors of any other descriptionF25[, but not including a tractor unit],	€102
F26[(e) a motor caravan, being a vehicle which is designed, constructed or adapted to provide temporary living accommodation which has a minimum interior height as may be prescribed and measured in such manner as may be prescribed and, in respect of which vehicle, such design, construction or adaptation incorporates the following permanently fixed equipment and fittings—] (i) a sink unit, (ii) cooking equipment of not less than a hob with 2 rings or such other cooking equipment as may be prescribed, (iii) fitted storage with a maximum dimension as may be prescribed in regulations by the Minister, and (iv) any other equipment or fittings as may be prescribed in regulations by the Minister, and where such equipment and fittings comprise a proportion of the interior area of the vehicle as may be prescribed in regulations by the Minister,	€102
(f) vehicles which are kept and used exclusively on an offshore island to which there is no direct road or bridge access from the mainland.	€102]
F27[4A. Vehicles (commonly known as dumpers) not exceeding 4 cubic yards in capacity, level loaded, designed and constructed for use on sites of construction works (including road construction and house and other building works) for the purpose of conveying concrete, rubble, earth or other like material where the person taking out the licence shows to the satisfaction of the licensing authority that the vehicle is used mainly on such sites, and on public roads only— (a) for the purpose of proceeding to and from the site where it is to be used, and when so proceeding neither carries nor hauls any load other than such as is necessary for its propulsion or equipment,
(b) for the purpose of conveying concrete, rubble, earth or other like material for a distance of not more than half of a mile to and from any such site— (i) not exceeding 1 cubic yard in capacity, level loaded	F28[£10]
(ii) exceeding 1 cubic yard but not exceeding 2 cubic yards in capacity, level loaded	F28[£20]
(iii) exceeding 2 cubic yards but not exceeding 3 cubic yards in capacity, level loaded	F28[£30]
(iv) exceeding 3 cubic yards in capacity, level loaded	F28[£40]]
F29[4B. Vehicles (commonly known as "off-road dumpers") exceeding 4 cubic yards in capacity, level loaded, designed and constructed primarily for use on sites of construction works (including road construction and house and other building works) for the purpose of conveying concrete, rubble, earth or other like materials and incapable by reason of their design and construction of exceeding a speed of 30 miles per hour on a level road under their own power and which are the subject of special permits under article 17 of the Road Traffic (Construction, Equipment and Use of Vehicles) Regulations 1963, (S.I. No. 190 of 1963).	£250]
F30[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, inclusive of all additions, do not exceed 1,500 kilograms in weight unladen;	€92
(b) being vehicles which are not such electrically propelled vehicles as aforesaid and which, inclusive of all additions, have a weight unladen— (i) not exceeding 3,000 kilograms,	€333
(ii) exceeding 3,000 kilograms but not exceeding 4,000 kilograms,	€420
(iii) exceeding 4,000 kilograms but not exceeding 12,000 kilograms,	€500
(iv) exceeding 12,000 kilograms.	€900]
6. Vehicles other than those charged with duty under the foregoing provisions of this Part of this Schedule: F31[(a) any vehicle which is used as a hearse and for no other purpose,	€102
(b) any vehicle (excluding a taxi) which is used as a small public service vehicle within the meaning of the Road Traffic Act 1961 and for no other purpose,	€95
(c) any vehicle which is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the Road Traffic Act 1961 and for purposes incidental to such use and for no other purpose,	€95
F32[(cc) vehicles (commonly known as fork lift trucks) designed and constructed for the purpose of loading and unloading goods where the person taking out the licence shows to the satisfaction of the licensing authority that the vehicle is used on public roads only— (i) for the purpose of proceeding to and from the site where it is to be used for loading and unloading, and when so proceeding neither carries nor hauls any load otber than such as is necessary for its propulsion or equipment, (ii) as part of the process of loading or unloading, for the purpose of conveying goods for a distance of not more than half of a mile to and from the site where it is loading or unloading— not exceeding 8 horse-power or electrically propelled	F33[£16]
exceeding 8 horse-power	F33[£2] for each unit or part of a unit of horse-power]
F34[(ccc) any vehicle which is used as a hearse and for no other purpose— not exceeding 8 horse-power or electrically propelled	£26
exceeding 8 horse-power but not exceeding 9 horse power	£29
exceeding 9 horse-power but not exceeding 10 horse power	£33
exceeding 10 horse-power but not exceeding 11 horse-power	£39
exceeding 11 horse-power	£44]
(d) F35[subject to subparagraphs (f) to (n), any vehicle which is— (i) a new vehicle which is registered between 1 July 2008 and 31 December 2020 under section 131 of the Finance Act 1992 as a category M1 vehicle, or (ii) registered outside of the State between 1 July 2008 and 31 December 2020 and which is subsequently registered in the State under section 131 of the Finance Act 1992 on or after 1 January 2021 as a category M1 vehicle, and which has a CO2 emissions level measured in the manner referred to in paragraph (a)(i) or (iii) of the definition of "CO2 emissions" in section 130 of the Finance Act 1992 — (I) of 0 grams per kilometre,	€120
(II) exceeding 0 grams per kilometre but not exceeding 80 grams per kilometre,	€170
(III) exceeding 80 grams per kilometre but not exceeding 100 grams per kilometre,	€180
(IV) exceeding 100 grams per kilometre but not exceeding 110 grams per kilometre,	€190
(V) exceeding 110 grams per kilometre but not exceeding 120 grams per kilometre,	€200
(VI) exceeding 120 grams per kilometre but not exceeding 130 grams per kilometre,	€270
(VII) exceeding 130 grams per kilometre but not exceeding 140 grams per kilometre,	€280
(VIII) exceeding 140 grams per kilometre but not exceeding 155 grams per kilometre,	€400
(IX) exceeding 155 grams per kilometre but not exceeding 170 grams per kilometre,	€600
(X) exceeding 170 grams per kilometre but not exceeding 190 grams per kilometre,	€790
(XI) exceeding 190 grams per kilometre but not exceeding 225 grams per kilometre,	€1,250
(XII) exceeding 225 grams per kilometre,	€2,400
(XIII) that—— (A) cannot be confirmed by the Revenue Commissioners by reference to the relevant EC type-approval certificate or EC certificate of conformity, and (B) the Revenue Commissioners are not satisfied of by reference to any other document produced in support of the declaration for registration pursuant to section 131 of the Finance Act 1992,	€2,400]
(e) subject to subparagraphs (f) to (n), other vehicles to which this paragraph applies and which— (i) have an engine capacity not exceeding 1,000 cubic centimetres,	€199
(ii) have an engine capacity exceeding 1,000 cubic centimetres but not exceeding 1,100 cubic centimetres,	€299
(iii) have an engine capacity exceeding 1,100 cubic centimetres but not exceeding 1,200 cubic centimetres,	€330
(iv) have an engine capacity exceeding 1,200 cubic centimetres but not exceeding 1,300 cubic centimetres,	€358
(v) have an engine capacity exceeding 1,300 cubic centimetres but not exceeding 1,400 cubic centimetres,	€385
(vi) have an engine capacity exceeding 1,400 cubic centimetres but not exceeding 1,500 cubic centimetres,	€413
(vii) have an engine capacity exceeding 1,500 cubic centimetres but not exceeding 1,600 cubic centimetres,	€413
(viii) have an engine capacity exceeding 1,600 cubic centimetres but not exceeding 1,700 cubic centimetres,	€544
(ix) have an engine capacity exceeding 1,700 cubic centimetres but not exceeding 1,800 cubic centimetres,	€636
(x) have an engine capacity exceeding 1,800 cubic centimetres but not exceeding 1,900 cubic centimetres,	€673
(xi) have an engine capacity exceeding 1,900 cubic centimetres but not exceeding 2,000 cubic centimetres,	€710
(xii) have an engine capacity exceeding 2,000 cubic centimetres but not exceeding 2,100 cubic centimetres,	€906
(xiii) have an engine capacity exceeding 2,100 cubic centimetres but not exceeding 2,200 cubic centimetres,	€951
(xiv) have an engine capacity exceeding 2,200 cubic centimetres but not exceeding 2,300 cubic centimetres,	€994
(xv) have an engine capacity exceeding 2,300 cubic centimetres but not exceeding 2,400 cubic centimetres,	€1,034
(xvi) have an engine capacity exceeding 2,400 cubic centimetres but not exceeding 2,500 cubic centimetres,	€1,080
(xvii) have an engine capacity exceeding 2,500 cubic centimetres but not exceeding 2,600 cubic centimetres,	€1,294
(xviii) have an engine capacity exceeding 2,600 cubic centimetres but not exceeding 2,700 cubic centimetres,	€1,345
(xix) have an engine capacity exceeding 2,700 cubic centimetres but not exceeding 2,800 cubic centimetres,	€1,391
(xx) have an engine capacity exceeding 2,800 cubic centimetres but not exceeding 2,900 cubic centimetres,	€1,443
(xxi) have an engine capacity exceeding 2,900 cubic centimetres but not exceeding 3,000 cubic centimetres,	€1,494
(xxii) have an engine capacity exceeding 3,000 cubic centimetres,	€1,809
(xxiii) are electrically propelled,	€120]
F36[(f) where a vehicle mentioned in subparagraph (e) which at the time of registration— (i) was a new vehicle registered under section 131 of the Finance Act 1992 as a category A vehicle during the period beginning on 1 January 2008 and ending on 30 June 2008, and (ii) in respect of which the rate of duty that would have applied to it under subparagraph (d)(i), if that subparagraph had been in operation when it was so registered and had applied to it, is less than the rate of duty specified in relation to it in subparagraph (e), then, the rate of duty as respects that vehicle for licences taken out— (I) during the period beginning on 1 July 2008 and ending on 30 April 2012 for periods beginning on any date between 1 July 2008 and 30 April 2012 shall be the rate of duty specified in subparagraph (d), and (II) on or after 1 May 2012 for periods beginning on or after that date shall be the rate of duty specified in subparagraph (h),] F36[(g) where a vehicle was registered outside of the State during the period beginning on 1 January 2008 and ending on 30 June 2008 and is subsequently registered in the State on or after 1 January 2008 under section 131 of the Finance Act 1992 as a category A vehicle or a category M1 vehicle, as the case may be, and which has an identification mark assigned by the Revenue Commissioners under section 131 (5) of the Finance Act 1992 which signifies that the vehicle was first brought into use during the year 2008, then, notwithstanding any other provision of this paragraph, the rate of duty as respects that vehicle for licences taken out— (i) during the period beginning on 1 July 2008 and ending on 30 April 2012 for periods beginning on any date between 1 July 2008 and 30 April 2012 shall be chargeable at the lower of the rates of duty for the vehicle under subparagraph (d) or (e), and (ii) on or after 1 May 2012 for periods beginning on or after that date shall be the rate of duty for the vehicle under subparagraph (j), (k), (l), (m) or, as the case may be, (n),]] F37[(h) on or after 1 May 2012 the rate of duty for a licence taken out in respect of a vehicle referred to in subparagraph (f) for periods beginning on or after 1 May 2012 shall be the rate of duty— (i) specified in subparagraph (d) if, in respect of such vehicle, the rate of duty paid on— (I) a licence taken out for any period beginning on 1 December 2011, or (II) a licence taken out for any period beginning before 1 December 2011 that was in force on that date, was the rate of duty specified in subparagraph (d), and (ii) specified in subparagraph (d) if the rate of duty in respect of a licence— (I) that was required to have been taken out for any period beginning on 1 December 2011 but was not taken out on that date, or (II) that was required to have been taken out for any period beginning before 1 December 2011 and be in force on that date but was not taken out or in force on that date, would have been the rate of duty specified in subparagraph (d) had the licence had been taken out on 1 December 2011 or before 1 December 2011 and had been in force on that date, (i) without prejudice to subparagraph (h) and for the avoidance of doubt, where a vehicle referred to in subparagraph (f)(i) did not comply with subparagraph (f)(ii) and the rate of duty as respects that vehicle— (i) for a licence taken out— (I) for any period beginning on 1 December 2011, or (II) for any period beginning before 1 December 2011 and in force on that date, was the rate of duty specified in subparagraph (e), then on and after 1 May 2012 the rate of duty for licences taken out in respect of that vehicle for periods beginning on and after 1 May 2012 shall be the rate of duty specified in subparagraph (e), or (ii) in respect of a licence— (I) that was required to have been taken out for any period beginning on 1 December 2011 but was not taken out on that date, or (II) that was required to have been taken out for any period beginning before 1 December 2011 and be in force on that date but was not taken out or in force on that date, would have been the rate of duty specified in subparagraph (e), then on and after 1 May 2012 the rate of duty for licences taken out in respect of that vehicle for periods beginning on and after 1 May 2012 shall be the rate of duty specified in subparagraph (e), (j) where a vehicle referred to in subparagraph (g)— (i) was registered in the State during the period beginning on 1 January 2008 and ending on 31 December 2011, (ii) in respect of which a licence had been taken out for any period beginning— (I) on 1 December 2011, or (II) before 1 December 2011 and was in force on that date, and (iii) the rate of duty paid on such licence was the rate of duty— (I) under subparagraph (d), then the rate of duty for a licence taken out in respect of such vehicle on or after 1 May 2012 for periods beginning on or after that date shall be the rate of duty specified in subparagraph (d), or (II) under subparagraph (e), then the rate of duty for a licence taken out in respect of such vehicle on or after 1 May 2012 for periods beginning on or after that date shall be the rate of duty specified in subparagraph (e), (k) where a vehicle referred to in subparagraph (g)— (i) was registered in the State during the period beginning on 1 January 2008 and ending on 31 December 2011, and (ii) in respect of which a licence was required to have been taken out for any period on 1 December 2011, or before 1 December 2011 and to have been in force on that date but was not taken out or in force on that date, then on and after 1 May 2012 the rate of duty for a licence for that vehicle for periods beginning on or after 1 May 2012 shall be the rate of duty— (I) specified in subparagraph (d) where the rate of duty in respect of that licence would have been the rate of duty under subparagraph (d) if the licence had been taken out, or had been in force, on 1 December 2011, or (II) specified in subparagraph (e) where the rate of duty in respect of that licence would have been the rate of duty under subparagraph (e) if the licence had been taken out, or in force, on 1 December 2011, (l) where a vehicle referred to in subparagraph (g)— (i) was registered in the State during the period beginning on 1 January 2008 and ending on 31 December 2011, and (ii) in respect of which a licence would have been required to have been taken out for any period beginning on 1 December 2011, or before 1 December 2011 and to have been in force on that date but, in accordance with section 20(1)(b)(i) of the Finance (No. 2) Act 1992 , a licence was not taken out in respect of that vehicle, then on and after 1 May 2012 the rate of duty for a licence for that vehicle for periods beginning on or after 1 May 2012 shall be chargeable at the lower of the rates of duty under subparagraph (d) or (e) that would have applied had a licence been taken out for any period beginning on 1 December 2011, (m) where a vehicle referred to in subparagraph (g) was registered in the State during the period beginning on 1 January 2012 and ending on 30 April 2012, and in respect of which a licence— (i) had been taken out for any period beginning— (I) on 1 April 2012, or (II) before 1 April 2012 and was in force on that date, (ii) was required to have been taken out for any period beginning— (I) on 1 April 2012, or (II) before 1 April 2012 and required to have been in force on that date, or (iii) would have been required to have been taken out for any period beginning— (I) on 1 April 2012, or (II) before 1 April 2012 and would have been required to be in force on that date, but, in accordance with section 20(1)(b)(i) of the Finance (No. 2) Act 1992 , a licence was not taken out in respect of that vehicle, then on or after 1 May 2012 the rate of duty for a licence taken out for that vehicle for periods beginning on or after 1 May 2012 shall be chargeable at the lower of the rates of duty under subparagraph (d) or (e) that would have applied had the vehicle been registered in the State on 1 December 2011 and had a licence been taken out for that vehicle for any period beginning on 1 December 2011, (n) on or after 1 May 2012 the rate of duty for licences taken out on or after that date for periods beginning on or after that date in respect of a vehicle referred to in subparagraph (g) that is registered in the State on or after 1 May 2012 shall be chargeable at the lower of the rate of duty under subparagraph (d) or (e) that would have applied had the vehicle been registered in the State on 1 December 2011 and had a licence been taken out for that vehicle for any period beginning on F38[December 2011,]] F39[(o) any vehicle which is— (i) a new vehicle which is registered on or after 1 January 2021 under section 131 of the Finance Act 1992 as a category M1 vehicle, or (ii) registered outside of the State between 1 July 2008 and 31 December 2020 and which is subsequently registered in the State under section 131 of the Finance Act 1992 on or after 1 January 2021 as a category M1 vehicle, and which has a CO2 emissions level measured in the manner referred to in paragraph (a)(ii) of the definition of "CO2 emissions" in section 130 of the Finance Act 1992 —
(I) of 0 grams per kilometre,	€120
(II) exceeding 0 grams per kilometre but not exceeding 50 grams per kilometre,	€140
(III) exceeding 50 grams per kilometre but not exceeding 80 grams per kilometre,	€150
(IV) exceeding 80 grams per kilometre but not exceeding 90 grams per kilometre,	€160
(V) exceeding 90 grams per kilometre but not exceeding 100 grams per kilometre,	€170
(VI) exceeding 100 grams per kilometre but not exceeding 110 grams per kilometre,	€180
(VII) exceeding 110 grams per kilometre but not exceeding 120 grams per kilometre,	€190
(VIII) exceeding 120 grams per kilometre but not exceeding 130 grams per kilometre,	€200
(IX) exceeding 130 grams per kilometre but not exceeding 140 grams per kilometre,	€210
(X) exceeding 140 grams per kilometre but not exceeding 150 grams per kilometre,	€270
(XI) exceeding 150 grams per kilometre but not exceeding 160 grams per kilometre,	€280
(XII) exceeding 160 grams per kilometre but not exceeding 170 grams per kilometre,	€420
(XIII) exceeding 170 grams per kilometre but not exceeding 190 grams per kilometre,	€600
(XIV) exceeding 190 grams per kilometre but not exceeding 200 grams per kilometre,	€790
(XV) exceeding 200 grams per kilometre but not exceeding 225 grams per kilometre,	€1,250
(XVI) exceeding 225 grams per kilometre,	€2,400
(XVII) that— (A) cannot be confirmed by the Revenue Commissioners by reference to the relevant EC type-approval certificate or EC certificate of conformity, and (B) the Revenue Commissioners are not satisfied of by reference to any other document produced in support of the declaration for registration pursuant to section 131 of the Finance Act 1992,	€2,400]

Annotations

Amendments:

F23

Substituted (1.01.2012) by Motor Vehicle (Duties And Licences) Act 2012 (10/2012), s. 3 and sch., commenced as per s. 2.

F24

Substituted (1.01.2013) by Motor Vehicle (Duties and Licences) Act 2013 (9/2013), s. 4(a), commenced as per s. 2.

F25

Inserted (2.12.2015) by Motor Vehicle (Duties and Licences) Act 2015 (41/2015), s. 4(1)(a), commenced on enactment.

F26

Substituted (13.10.2017) by Environment (Miscellaneous Provisions) Act 2015 (29/2015), s. 17(b), S.I. No. 439 of 2017.

F27

Inserted (28.07.1961) by Finance Act 1961 (23/1961), s. 17(2), commenced on enactment.

F28

Substituted (1.04.1983) by Finance Act 1983 (15/1983), s. 73(2)(d), commenced as per subs. (2).

F29

Inserted (1.07.1983) by Finance Act 1983 (15/1983), s. 73(4)(a), S.I. No. 172 of 1983.

F30

Substituted (2.12.2015) by Motor Vehicle (Duties and Licences) Act 2015 (41/2015), s. 4(2), commenced on enactment.

F31

Substituted (1.01.2013) by Motor Vehicle (Duties and Licences) Act 2013 (9/2013), s. 4(b), commenced as per s. 2.

F32

Inserted (28.07.1961) by Finance Act 1961 (23/1961), s. 17(3), commenced as per subs. (4).

F33

Substituted (1.04.1983) by Finance Act 1983 (15/1983), s. 73(2)(f)(ii), commenced as per subs. (2).

F34

Inserted (1.07.1983) by Finance Act 1983 (15/1983), s. 73(4)(g), S.I. No. 172 of 1983.

F35

Substituted (19.12.2020) by Finance Act 2020 (26/2020), s. 35(3)(a), commenced on enactment.

F36

Substituted (1.05.2012) by Motor Vehicle (Duties And Licences) Act 2012 (10/2012), s. 7(1)(c), (d), commenced as per subs. (2).

F37

Inserted (1.05.2012) by Motor Vehicle (Duties And Licences) Act 2012 (10/2012), s. 7(1)(e), commenced as per subs. (2).

F38

Substituted (19.12.2020) by Finance Act 2020 (26/2020), s. 35(3)(b), commenced on enactment.

F39

Inserted (19.12.2020) by Finance Act 2020 (26/2020), s. 35(3)(c), commenced on enactment.

F40

Deleted by Road Traffic and Roads Act 2023 (16/2023), s. 57(b), not commenced as of date of revision.

Modifications (not altering text):

C13

Prospective affecting provision: part 1 par. 3(c) amended by Road Traffic and Roads Act 2023 (16/2023), s. 57(b), not commenced as of date of revision.

(c) vehicles which are F40[…] public service vehicles within the meaning of the Road Traffic Act 1961, and which are used only for the carriage of children, or children and teachers, being carried to or from school or to or from school-related physical education activities, and are either licensed under Article 60 of the Road Traffic (Public Service Vehicles) Regulations 1963 (S.I. No. 191 of 1963) as amended, or owned or operated by a statutory transport undertaking.

C14

Application of part 1 para. 5 extended (19.04.1977) by Imposition of Duties (No. 229) (Excise Duties) (Vehicles) Order 1977 (S.I. No. 112 of 1977), art. 4(1).

4. (1) The duty of excise imposed by section 1 of the Act of 1952 at the rates specified in paragraph 5 (inserted by section 93 (3) of the Finance Act, 1973 (No. 19 of 1973)) of Part I of the Schedule to the Act of 1952 shall be levied and charged on mechanically propelled vehicles (including tricycles weighing more than 8 cwts. unladen) constructed or adapted for the conveyance of goods or burden of any other description in the course of trade or business and used for the purpose of giving instruction for reward and undergoing tests in or in respect of the driving of mechanically propelled vehicles which are classed as Class D under the Road Traffic (Licensing of Drivers) Regulations, 1964 (S.I. No. 29 of 1964).

...

C15

Application of schedule part 1 restricted (19.04.1977) by Imposition of Duties (No. 229) (Excise Duties) (Vehicles) Order 1977 (S.I. No. 112 of 1977), arts. 3, 4.

3. The duty of excise imposed by section 1 of the Act of 1952 at the rates specified in subparagraph (d) (inserted by section 79 (1) of the Act of 1976) of paragraph 6 of Part I of the Schedule to the Act of 1952, shall not be charged or levied in respect of the excess of the horse-power above 16 horse-power in the case of mechanically propelled vehicles constructed or adapted for the carriage of more than eight persons which are owned by a youth organisation 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.

(2) The duty of excise imposed by section 1 of the Act of 1952 at the rates specified in subparagraph (d) (inserted by section 79 (1) of the Act of 1976) of paragraph 6 of the Schedule to the Act of 1952 shall not be levied or charged on mechanically propelled vehicles described in paragraph (1) of this Article.

C16

"Weight unladen" construed (1.01.1960, deemed) by Finance (Excise Duties) (Vehicles) (Amendment) Act 1960 (1/1960), s. 2, commenced as per s. 5(3).

Weight unladen for purposes of Principal Act.

2.—(1) For the purposes of the Principal Act, the weight unladen of a vehicle shall, notwithstanding section 18 of the Road Traffic Act, 1933, be taken to be the weight of the vehicle inclusive of all additions, but exclusive of the weight of water, fuel or accumulators (other than boilers) used for the purpose of propulsion and of loose tools or loose equipment.

...

Editorial Notes:

Part 1

E102

Previous affecting provision: sch. part 1 substituted (1.01.2009) by Motor Vehicle (Duties and Licences) (No. 2) Act 2008 (24/2008), s. 3 and sch., commenced as per s. 2; part 1 substituted (1.01.2012) as per F-note above.

E103

Previous affecting provision: sch. part 1 substituted (1.01.2008) by Motor Vehicle (Duties and Licences) Act 2008 (5/2008), s. 3 and sch., commenced as per s. 2; part 1 substituted (1.01.2009) as per E-note above.

E104

Previous affecting provision: sch. part 1 substituted (1.01.2004) by Motor Vehicle (Duties and Licences) Act 2004 (5/2004), s. 3 and sch., commenced as per s. 2; part 1 substituted (1.01.2008) as per E-note above.

E105

Previous affecting provision: sch. part 1 substituted (1.01.2003) by Motor Vehicle (Duties and Licences) Act 2003 (5/2003), s. 4 and sch., commenced as per s. 2; part 1 substituted (1.01.2004) as per E-note above.

E106

Previous affecting provision: sch. part 1 substituted (1.04.2001) by Motor Vehicle (Duties and Licences) Act 2001 (22/2001), s. 3(2) and sch., commenced as per s. 2(1); part 1 substituted (1.01.2003) as per E-note above.

E107

Previous affecting provision: sch. part 1 substituted (1.01.1999 and appointed date) by Local Government Act 1998 (16/1998), s. 8(2) and sch., commenced as per subss. (4), (5); part 1 substituted (1.04.2001) as per E-note above.

E108

Previous affecting provision: sch. part 1 substituted (1.04.1991) by Finance Act 1991 (13/1991), s. 75(2)(c), commenced as per subs. (4); part 1 substituted (1.01.1999 and appointed date) as per E-note above.

Part 1 para. 1

E109

Previous affecting provision: sch. part 1 para. 1 amended (1.04.1992) by Finance Act 1992 (9/1992), s. 163(2)(a), commenced as per subs. (2); part substituted (1.01.1999) as per E-note above.

E110

Previous affecting provision: sch. part 1 para. 1 amended (1.04.1983) by Finance Act 1983 (15/1983), s. 73(2)(b), commenced as per subs. (2); part substituted (1.01.1991) as per E-note above.

E111

Previous affecting provision: sch. part 1 para. 1 amended (1.05.1982) by Finance Act 1982 (14/1982), s. 71(3), commenced as per subs. (3); superseded (1.04.1983) as per E-note above.

E112

Previous affecting provision: sch. part 1 para. 1(a) amended (1.06.1973) by Finance Act 1973 (19/1973), s. 93(1), commenced as per subs. (1); superseded (1.05.1982) as per E-note above.

E113

Previous affecting provision: sch. part 1 para. 1 amended (1.11.1970) by Finance (No. 2) Act 1970 (25/1970), s. 2(1), commenced as per subs. (1); superseded (1.06.1973) as per E-note above.

E114

Previous affecting provision: sch. part 1 para. 1 amended (1.04.1966) by Finance Act 1966 (17/1966), s. 17(2), commenced as per subs. (2); superseded (1.11.1970) as per E-note above.

Part 1 para. 2

E115

Previous affecting provision: sch. part 1 para. 2(c) amended (1.01.1993) by Finance (No. 2) Act 1992 (28/1992), s. 22, commenced as per s. 22; part 1 substituted (1.01.1999 and appointed date) as per E-note above.

E116

Previous affecting provision: part 1 para. 2(a), (c), (d) amended (1.04.1992) by Finance Act 1992 (9/1992), s. 163(2)(b), commenced as per subs. (2); part 1 substituted (1.01.1999 and appointed date) as per E-note above.

E117

Previous affecting provision: part 1 para. 2(b) amended (1.04.1992) by Finance Act 1992 (9/1992), s. 163(2)(c), commenced as per subs. (2); part 1 substituted (1.01.1999 and appointed date) as per E-note above.

E118

Previous affecting provision: part 1 para. (2) amended (19.07.1960) by Finance Act 1960 (19/1960), s. 21(4), commenced on enactment; part 1 substituted (1.04.1991) as per E-note above.

Part 1 para. 3

E119

Previous affecting provision: part 1 para. 3(a), (b) substituted (1.04.1992) by Finance Act 1992 (9/1992), s. 163(2)(d), (e),commenced as per subs. (2); part 1 substituted (1.01.1999 and appointed date) as per E-note above.

E120

Previous affecting provision: part 1 para. 3(b) amended and (3)(c) inserted (1.03.1985) by Finance Act 1985 (10/1985), s. 33(2)(f), (g), commenced as per subs. (2); part 1 substituted (1.04.1991) as per E-note above.

E121

Previous affecting provision: application of part 1 para. 3 restricted by Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order 1968 (S.I. No. 68 of 1968), art. 3 as substituted (1.02.1975) by Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order 1975 (S.I. No. 5 of 1975), art. 2, in effect as per art. 1(2); part 1 substituted (1.04.1991) as per E-note above.

Part 1 para. 4

E122

Previous affecting provision: part 1 para 4(a), (c), (d) amended (1.04.1992) by Finance Act 1992 (9/1992), s. 163(2)(f), commenced as per subs. (2); part 1 substituted (1.01.1999 and appointed date) as per E-note above.

E123

Previous affecting provision: part 1 para. 4(b) amended (1.04.1992) by Finance Act 1992 (9/1992), s. 163(2)(g), commenced as per subs. (2); part 1 substituted (1.01.1999 and appointed date) as per E-note above.

E124

Previous affecting provision: part 1 para. 4(a), (b), (c) amended (1.03.1985) by Finance Act 1985 (10/1985), s. 33(2)(a), (b), (c), commenced as per subs. (2); part 1 substituted (1.04.1991) as per E-note above.

E125

Previous affecting provision: sch. part 1 para. 4(a), (b), (c), (d) amended (1.04.1983) by Finance Act 1983 (15/1983), s. 73(2)(c)(i)-(iv), commenced as per subs. (2); part 1 substituted (1.04.1991) as per E-note above.

E126

Previous affecting provision: sch. part 1 para. 4(a), (b), (c) amended (1.04.1980) by Finance Act 1980 (14/1980), s. 91(a)(ii)(I)-(III), commenced as per para. (a); superseded (1.04.1983) as per E-note above.

E127

Previous affecting provision: sch. part 1 para. 4(c) amended (25.07.1962) by Finance Act 1962 (15/1962), s. 9(1), commenced as per subs. (2); superseded (1.04.1980) as per E-note above.

E128

Previous affecting provision: sch. part 1 para. 4(d) amended (13.07.1955) by Finance Act 1955 (13/1955), s. 9(2), commenced as per subs. (5); part 1 substituted (1.04.1991) as per E-note above.

Part 1 para. 5

E129

Previous affecting provision: sch. part 1 para. 5 substituted (1.01.2013) by Motor Vehicle (Duties and Licences) Act 2013 (9/2013), s. 4(a), commenced as per s. 2; paragraph substituted (2.12.2015) as per F-note above.

E130

Previous affecting provision: sch. part 1 para. 5(b) amended (1.10.1996) by Finance Act 1996 (9/1996), s. 86, commenced as per s. 86; part 1 substituted (1.01.1999 and appointed date) as per E-note above.

E131

Previous affecting provision: part 1 para. 5 substituted (1.04.1992) by Finance Act 1992 (9/1992), s. 163(2)(h), commenced as per subs. (2); part 1 substituted (1.01.1999 and appointed date) as per F-note above.

E132

Previous affecting provision: sch. part 1 para. 5 substituted (1.04.1983) by Finance Act 1983 (15/1983), s. 73(2)(e), commenced as per subs. (2); superseded (1.04.1992) as per E-note above.

E133

Previous affecting provision: sch. part 1 para. 5 substituted (1.06.1973) by Finance Act 1973 (19/1973), s. 93(3), commenced as per subs. (1); superseded (1.04.1983) as per E-note above.

E134

Previous affecting provision: sch. part 1 para. 5 amended (1.01.1970) by Imposition of Duties (No. 183) (Excise Duties) (Vehicles) Order 1969 (S.I. No. 263 of 1969), art. 3(a), in effect as per art. 2; superseded (1.06.1973) as per E-note above.

Part 1 para. 6

E135

Previous affecting provision: sch. part 1 para. 6(d) amended (1.05.2012) by Motor Vehicle (Duties And Licences) Act 2012 (10/2012), s. 7(a), commenced as per subs. (2); part 1 substituted (1.01.2013) as per F-note above.

E136

Previous affecting provision: sch. part 1 para. 6(e) amended (2.04.2012) by Motor Vehicle (Duties And Licences) Act 2012 (10/2012), s. 3 and sch., commenced on enactment; part 1 substituted (1.01.2013) as per F-note above.

E137

Previous affecting provision: sch. part 1 para. 6(a), (b), (c) amended (1.04.1992) by Finance Act 1992 (9/1992), s. 163(2)(i), commenced as per subs. (2); part 1 substituted (1.01.2012) as per F-note above.

E138

Previous affecting provision: sch. part 1 para. 6(d) substituted (1.04.1992) by Finance Act 1992 (9/1992), s. 163(2)(j), commenced as per subs. (2); part 1 substituted (1.01.2012) as per F-note above.

E139

Previous affecting provision: sch. part 1 para. 6(d) substituted (1.03.1986) by Finance Act 1986 (13/1986), s. 77, commenced as per s. 77; superseded (1.04.1992) as per E-note above.

E140

Previous affecting provision: sch. part 1 para. 6(d) substituted (1.03.1985) by Finance Act 1985 (10/1985), s. 32(3), commenced as per subs. (3), subject to exception in subs. (5); superseded (1.03.1986) as per E-note above.

E141

Previous affecting provision: sch. part 1 para. 6(d) substituted (1.03.1984) by Finance Act 1984 (9/1984), s. 80(1), commenced as per subs. (1), subject to exceptions in subss. (2), (3); superseded (1.03.1985) as per E-note above.

E142

Previous affecting provision: sch. part 1 para. 6(c) amended (1.04.1983) by Finance Act 1983 (15/1983), s. 73(2)(f)(i), commenced as per subs. (2); part 1 substituted (1.01.2012) as per F-note above.

E143

Previous affecting provision: sch. part 1 para. 6(d) substituted (1.05.1982) by Finance Act 1982 (14/1982), s. 71(4)(a), commenced as per subs. (1), subject to exceptions in subss. (4)(b), (c); superseded (1.03.1984) as per E-note above.

E144

Previous affecting provision: sch. part 1 para. 6(d) substituted (1.09.1981) by Finance (No. 2) Act 1981 (28/1981), s. 8(5)(a), commenced as per subs. (5)(a), subject to exceptions in subss. (5)(b), (c); superseded (1.05.1982) as per E-note above.

E145

Previous affecting provision: application of sch. part 1 restricted (19.04.1977) by Imposition of Duties (No. 229) (Excise Duties) (Vehicles) Order 1977 (S.I. No. 112 of 1977), arts. 3, 4; part 1 substituted (1.01.2012) as per F-note above.

E146

Previous affecting provision: sch. part 1 para. 6(d) substituted (1.03.1976) by Finance Act 1976 (16/1976), s. 79(1), commenced as per subs. (1), subject to exceptions in subss. (2), (3); superseded (1.09.1981) as per E-note above.

E147

Previous affecting provision: sch. part 1 para. 6(d) substituted (1.06.1973) by Finance Act 1973 (19/1973), s. 93(4), commenced as per subs. (4), subject to exceptions in subs. (5); superseded (1.03.1976) as per E-note above.

E148

Previous affecting provision: sch. part 1 para. 6(d) substituted (1.11.1970) by Finance (No. 2) Act 1970 (25/1970), s. 2(2), commenced as per subs. (2), subject to exceptions in subs. (3); superseded (1.06.1973) as per E-note above.

E149

Previous affecting provision: sch. part 1 para. 6(c) amended (1.01.1970) by Imposition of Duties (No. 183) (Excise Duties) (Vehicles) Order 1969 (S.I. No. 263 of 1969), art. 3(b), (c), commenced as per art. 2; part 1 substituted (1.01.2012) as per F-note above.

E150

Previous affecting provision: sch. part 1 paras. 6(a), (b) repealed (29.07.1968) by Finance Act 1968 (33/1968), s. 45, commenced on enactment; part 1 substituted (1.01.2012) as per F-note above.

E151

Previous affecting provision: application of part 1 para. 6(d) restricted (1.04.1968) by Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order 1968 (S.I. No. 68 of 1968), art. 4; part 1 substituted (1.01.2012) as per F-note above.

E152

Previous affecting provision: sch. part 1 para. 6(d) amended (1.04.1966) by Finance Act 1966 (17/1966), s. 17(3), commenced as per subss. (3), (6); para. 6(d) substituted (1.11.1970) as per E-note above.

E153

Previous affecting provision: sch. part 1 para. 6(c) amended (19.07.1960) by Finance Act 1960 (19/1960), s. 21(5), commenced as per subs. (6); part 1 substituted (1.01.2012) as per F-note above.

Part II.

1. (1) In Part I of this Schedule—

F41["addition", with respect to any vehicle in respect of which duties of excise are charged or levied under section 1 at the rates specified in paragraph 5 of Part I of this Schedule, means an addition specified in paragraph (a) of section 2 (2) of the Finance (Excise Duties) (Vehicles) (Amendment) Act 1960;]

“bicycle” includes a motor scooter and a bicycle with an attachment for propelling it by mechanical power;

F42["CO² emissions" has the same meaning as it has in section 130 of the Finance Act 1992;]

F41["tractor unit" means the drawing component of an articulated vehicle;]

“tricycle” includes a motor scooter and a tricycle with an attachment for propelling it by mechanical power.

F41[(1A) For the purposes of the definition of "tractor unit" in subparagraph (1) —

"articulated vehicle" means the combination of a tractor unit and a semi-trailer;

"semi-trailer" means the drawn component of an articulated vehicle attached to a tractor unit by superimposition and drawn by the tractor unit and so constructed and attached that not less than 20 per cent of the weight of the drawn component is borne by the tractor unit;]

(2) A vehicle shall not be deemed to be electrically propelled within the meaning of Part I of this Schedule unless the electrical motive power is derived either from a source external to the vehicle or from any electrical storage battery which is not connected to any source of power when the vehicle is in motion.

(3) F43[…]

2. For the purposes of paragraph 3 of Part I of this Schedule, the seating capacity of a vehicle does not include the seat or space occupied by the driver of the vehicle.

F44[3. (1) Where, apart from this paragraph, subparagraph (c) of paragraph 4 of Part I of this Schedule would apply to a vehicle, that subparagraph shall not apply to it (and sub-paragraph (d) of that paragraph shall apply to it accordingly) unless the person taking out the licence shows to the satisfaction of the licensing authority either—

(a) that his only or chief occupation is farming and that the vehicle is used only occasionally on public roads and then only—

(i) for the haulage of the produce of his farm and articles required for the farm, including the farmhouse and farm buildings, but excluding the haulage of fuel if being transported as a commodity for sale, or

(ii) for the haulage of similar goods for another farmer, provided that such goods are not hauled for reward, or

(iii) for the haulage for another farmer for reward of—

(I) milk being hauled to a creamery or cream-separating station, or

(II) separated milk being hauled from a creamery or cream-separating station, or

(III) milk containers being hauled to or from a creamery or cream-separating station, or

(iv) for the haulage of livestock for reward, and that the livestock—

(I) are owned by a person resident not more than two miles from the haulier's residence,

(II) are being hauled to or from a farm from or to a livestock auction mart or a place where a market or fair specified by order made by the Minister for Industry and Commerce under the Transport Act, 1958, is held,

(III) are being hauled only on the day on which such auction, market or fair takes place, and

(IV) are not being hauled in either direction on any part of a public road which is more than twenty miles by public road from the hauliers residence, or

(b) that he is a contractor engaged to do agricultural work on a farm and that the vehicle is used on public roads only for the haulage of articles required by him for the purpose of doing that work.

(2) Where a farm is carried on as part of or in connection with—

(a) a hospital, sanatorium, convalescent home or similar institution,

(b) a mental institution within the meaning of the Mental Treatment Act, 1945 (No. 19 of 1945),

(d) a college, school or similar institution,

the person carrying on the farm shall be regarded for the purposes of this paragraph as being a person whose chief occupation is farming.]

4. F45[…]

F46[5. Where the applicant for a licence under section 1 of this Act satisfies the licensing authority that the vehicle in respect of which the licence is sought was constructed more than 30 years prior to the commencement of the period in respect of which the licence is sought, the annual rate of duty shall, notwithstanding Part I of this Schedule, be—

(a) €26 where, apart from this paragraph, paragraph 1 of Part I of this Schedule would apply to the vehicle, and

(b) €56 in respect of any other vehicle.]

Annotations

Amendments:

F41

Inserted (2.12.2015) by Motor Vehicle (Duties and Licences) Act 2015 (41/2015), s. 4(3)(a), (b), commenced on enactment.

F42

Substituted (1.01.2012) by Motor Vehicle (Duties And Licences) Act 2012 (10/2012), s. 4(a), commenced as per s. 2.

F43

Deleted (2.12.2015) by Motor Vehicle (Duties and Licences) Act 2015 (41/2015), s. 4(3)(c), commenced on enactment.

F44

Substituted (29.07.1958) by Finance Act 1958 (25/1958), s. 20(4), commenced as per subs. (5).

F45

Deleted (1.07.1991) by Finance Act 1991 (13/1991), s. 75(3)(a), commenced as per subs. (3)(b).

F46

Substituted (1.01.2013) by Motor Vehicle (Duties and Licences) Act 2013 (9/2013), s. 5, commenced as per s. 2.

Editorial Notes:

E154

Previous affecting provision: part 2 para. 5 substituted (1.01.2012) by Motor Vehicle (Duties and Licences) Act 2012 (9/2012), s. 4(b), commenced as per s. 2; substituted (1.01.2013) as per F-note above.

E155

Previous affecting provision: part 2 para. 1 amended, para. 5 substituted (1.01.2009) by Motor Vehicle (Duties and Licences) (No. 2) Act 2008 (24/2008), s. 4(a), (b) commenced as per s. 2; substituted (1.01.2012), (1.01.2013) as per F-notes above.

E156

Previous affecting provision: part 2 para. 1 amended, para. 5 substituted (1.02.2008) by Motor Vehicle (Duties and Licences) Act 2008 (5/2008), s. 4(a), (b), commenced as per s. 2; substituted (1.01.2009) as per E-note above.

E157

Previous affecting provision: part 2 para. 5 substituted (1.01.2004) by Motor Vehicle (Duties and Licences) Act 2004 (5/2004), s. 4, commenced as per s. 2; substituted (1.02.2008) as per E-note above.

E158

Previous affecting provision: part 2 para. 5 substituted (1.01.2003) by Motor Vehicle (Duties and Licences) Act 2003 (5/2003), s. 5, commenced as per s. 2; substituted (1.01.2004) as per E-note above.

E159

Previous affecting provision: part 2 para. 5(a)(i), (ii) amended (1.04.2001) by Motor Vehicle (Duties and Licences) Act 2001 (22/2001), s. 3(3)(a), (b), commenced as per s. 2; paragraph substituted (1.01.2003) as per E-note above.

E160

Previous affecting provision: part 2 para. 5(a)(i), (ii) amended (1.08.1998) by Local Government Act 1998 (16/1998), s. 8(6)(a), (b), commenced on enactment; superseded (1.04.2001) as per E-note above.

E161

Previous affecting provision: part 2 para. 5 substituted (1.07.1991) by Finance Act 1991 (13/1991), s. 75(3)(a), commenced as per s. 3(b); substituted (1.01.2003) as per E-note above.

E162

Previous affecting provision: part 2 para. 5(1), (2) repealed (1.010.1985) by Finance Act 1985 (10/1985), s. 33(3), commenced as per subs. (3); para. 5 substituted (1.07.1991) as per E-note above.

E163

Previous affecting provision: part 2 para. 5(5) repealed (8.06.1983) by Finance Act 1983 (15/1983), s. 120 and sch. 4, commenced on enactment; para. 5 substituted (1.07.1991) as per E-note above.

E164

Previous affecting provision: part 2 para. 3 substituted (29.07.1968) by Finance Act 1968 (33/1968), s. 44(1), commenced on enactment; paragraph deleted (2.12.2015) as per F-note above.

E165

Previous affecting provision: application of part 2 paras. 4, 5(4) restricted, para. 5(1) deleted (1.04.1968) by Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order 1968 (S.I. No. 68 of 1968), art. 5(a), (b), in effect as per art. 1(2); para. 4 deleted, para. 5 substituted (1.07.1991), (1.01.2013) as per F-notes above.

E166

Previous affecting provision: part 2 para. 3(1)(c) inserted (7.07.1966) by Finance Act 1966 (17/1966), s. 17(7), commenced as per subs. (8); paragraph substituted (29.07.1958) as per F-note above.

E167

Previous affecting provision: part 2 para. 3 amended (13.12.1952, deemed) by Finance Act 1953 (21/1953), s. 8(1), commenced as per subs. (2); paragraph substituted (29.07.1958) as per F-note above.