Casual Trading Act 1995
Casual trading licences.
4.—(1) (a) Subject to the subsequent provisions of this section, a local authority shall, on the application in writing of a person therefor and on payment to the local authority of the fee (if any) fixed by bye-laws under section 6, grant to the person a licence (referred to in this Act as “a casual trading licence”), in such form and specifying such matters as the local authority may determine, authorising the person to engage in casual trading on specified days—
(i) if no casual trading area stands designated in respect of the functional area of the authority under section 6, in that area, or
(ii) at one place only in one specified casual trading area in the functional area of the authority, or
(iii) at an event or events specified in the licence to which the public are admitted, whether subject to or free of charge, or at or in the immediate vicinity of the place where and on the day on which the event takes place.
(b) A local authority may grant more than one casual trading licence to a person in respect of casual trading in different casual trading areas or at different specified places in a casual trading area.
(2) An application for a casual trading licence shall be made to the local authority concerned not less than 30 days before the first day on which it is intended to engage in the casual trading to which the application relates and shall be in such form as may be prescribed or in a form to the like effect.
F5[(2A) (a) For the purposes of the assessment, charge, collection and recovery of any tax or duty placed under the care and management of the Revenue Commissioners —
(i) a casual trading licence shall not be granted unless the application for a casual trading licence contains the applicant's tax reference number, and
(ii) the local authority concerned shall, upon the grant of a casual trading licence, or as soon as may be thereafter, notify the Revenue Commissioners in writing of the name, address and tax reference number of the person to whom the licence was granted and the conditions (if any) contained in the licence including the duration thereof.
(b) In this subsection, "tax reference number", in relation to an applicant for a casual trading licence, means—
(i) in the case of an applicant who is an individual, the identifying number, known as the Revenue and Social Insurance (RSI) Number, and
(ii) in the case of any other applicant, the identifying or reference number, stated on any correspondence, including a notice of determination of tax-free allowances, return of income or return of profits form or notice of assessment issued to the applicant by an inspector of taxes appointed under F6[section 852 of the Taxes Consolidation Act, 1997].]
(3) (a) A casual trading licence may contain such conditions (if any) as the local authority concerned determines and specifies in the licence.
(b) A person who holds a casual trading licence shall comply with the conditions of the licence.
(c) A person who contravenes paragraph (b) shall be guilty of an offence.
(4) A local authority may revoke a casual trading licence if it is satisfied that a condition of the licence is being or has been contravened or if the person to whom it was granted is convicted of an offence in relation to the importation, possession or sale of goods committed while he was the holder of a casual trading licence or an offence under section 3.
(5) A local authority may refuse to grant a casual trading licence to a person if—
(a) the person fails to furnish a completed application form for a casual trading licence,
(b) the person fails to pay the appropriate fee (if any) with the said application form, or
(c) a trading place for the purpose of casual trading is not available.
(6) A local authority may refuse to grant a casual trading licence to a person who has been convicted of an offence in relation to the importation, possession or sale of goods committed while he was the holder of a casual trading licence or an offence under this Act (other than an offence under section 5) during the period of 3 years before the date of application for the licence.
(7) A local authority shall not grant a casual trading licence to a person who was convicted of two or more offences (each offence being either an offence in relation to the importation, possession or sale of goods committed while the person was the holder of a casual trading licence or an offence under this Act (other than an offence under section 5)) if two, at least, of the convictions occurred less than 3 years before the first day on which the person proposes to engage in casual trading to which the application for the licence relates.
F7[(8) Section 4A(4) (inserted by Regulation 4 of the European Union (Casual Trading Act 1995) Regulations 2018 (S.I. 308 of 2018)) shall apply for the purposes of the duration of a casual trading licence.]
(9) A person who applies to a local authority for a casual trading licence shall furnish to the local authority the information requested in the form prescribed together with such further information as the local authority may request for the purposes of the exercise of its powers and functions under this section and, if the person fails to comply with this subsection, the local authority may refuse to grant the person the licence.
(10) This section is without prejudice to the provisions of statutes or instruments made under statute or of any other laws governing the sale of goods by a person while the person is the holder of a casual trading licence.
(11) Upon the grant of a casual trading licence, or as soon as may be thereafter, the local authority concerned shall notify the Minister for Social Welfare in writing of the name and address of the person to whom the licence was granted and the conditions (if any) contained in the licence including the duration thereof.
Annotations:
Amendments:
F5
Inserted (15.05.1996) by Finance Act 1996 (9/1996), s. 141, commenced on enactment.
F6
Substituted (30.11.1997) by Taxes Consolidation Act 1997 (39/1997), s. 1100 and sch. 31, commenced on enactment.
F7
Substituted (1.01.2019) by European Union (Casual Trading Act 1995) Regulations 2018 (S.I. No. 308 of 2018), reg. 3, in effect as per reg. 1(2).
Editorial Notes:
E2
Power pursuant to subs. (2) exercised (1.06.1996) by Casual Trading Act 1995 (Forms) Regulations 1996 (S.I. No. 146 of 1996), in effect as per reg. 2.