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Dáil Éireann debate -
Wednesday, 27 Feb 1980

Vol. 318 No. 4

Financial Resolution No. 18: Excise Duty on Driving Licences.

I move:

(1) That, with effect as on and from the 1st day of April, 1980, the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952), be amended by the substitution in section 4 (1A) (inserted by the Finance Act, 1961 (No. 23 of 1961)) of the following paragraphs for paragraphs (a) and (b):

"(a) three pounds if the period of the licence is one year, and

(b) three pounds for each year of the period of the licence if that period is two or more years.".

(2) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).

Question put and declared carried.
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