I move:
(1) That in this Resolution "the Act" means the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952).
(2) That in this Resolution, and in section 94 of the Finance Act, 1973 (No. 19 of 1973), "specified vehicle" means:
(a) a vehicle specified in paragraph 1 of Part I of the Schedule to the Act, or
(b) a vehicle specified in paragraph 6 (d) of Part I of the Schedule to the Act which does not exceed 16 horse-power (calculated in accordance with regulations made by the Minister for the Environment under section 1 (3) of the Act for the purpose of a rate of duty specified in the Schedule to the Act),
but does not include:
(i) a vehicle which is used as a hearse and for no other purpose,
(ii) a vehicle specified in Article 3 of the Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968, (S.I.No. 68 of 1968), as amended by the Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975 (No. 5 of 1975), or
(iii) a vehicle specified in Article 3 of the Imposition of Duties (No. 229) (Excise Duties) (Vehicles) Order, 1977 (No. 112 of 1977).
(3) That, in respect of specified vehicles used in any public place, the duty of excise imposed by section 1 of the Act be charged, levied and paid at the rates specified in relation thereto in the Schedule to the Act.
(4) That, accordingly, the Imposition of Duties (No. 231) (Excise Duties) (Vehicles) Order, 1977 (S.I No. 241 of 1977), be revoked and the amendments of the Act and of section 94 of the Finance Act, 1973 (No. 19 of 1973), effected by that Order cease to have effect.
(5) That section 94 of the Finance Act, 1973, be amended by the substitution of the following paragraphs for paragraph (a) of subsection (2):
"(a) £1 in relation to a specified vehicle in respect of which the said duty imposed by the said section 1 is payable at a rate specified in paragraph 1 of Part I of the Schedule to the said Act;
(aa) £5 in relation to any other specified vehicle (not being a vehicle in respect of which the said duty imposed by the said section is not chargeable or leviable or a vehicle to which paragraph (b) of this subsection applies);".
(6) That paragraphs (1) to (5) of this Resolution shall have effect in respect of specified vehicles in relation to which licences under section 1 of the Act are taken out for periods beginning on or after the 1st day of September, 1981.
(7) (a) Subject to subparagraphs (b) and (c) of this paragraph, the Act shall, as respects licences under section 1 of the Act for periods beginning on or after the 1st day of September, 1981, be amended by the substitution in Part I of the Schedule thereto (as amended by section 79 (1) of the Finance Act, 1976), of the following subparagraph for subparagraph (d) of paragraph 6:
"(d) other vehicles to which this paragraph applies
|
not exceeding 8 horse-power |
|
|
£4 for each unit or part of a unit of horse-power |
|
|
exceeding 8 horse-power and not exceeding 12 horse-power |
|
|
£5 for each unit or part of a unit of horse-power |
|
|
exceeding 12 horse-power and not exceeding 16 horse-power |
£6 for each unit or part of a unit of horse-power |
|
exceeding 16 horse-power |
|
|
£8 for each unit or part of a unit of horse-power |
|
|
electrically propelled |
|
|
£22”. |
(b) Subparagraph (a) of this paragraph shall not have effect in relation to any vehicle—
(i) which is used as a small public service vehicle within the meaning of the Road Traffic Act, 1961, (No. 24 of 1961), and for no other purpose,
(ii) which is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the said Road Traffic Act, 1961, or for purposes incidental to such user and for no other purpose, or
(iii) which is used as a hearse and for no other purpose.
(c) Subparagraph (a) of this paragraph shall not have effect in relation to vehicles specified in Article 3 of the Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968, as amended by the Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975.
(8) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).