I move Financial Resolution No. 3:
(1) THAT the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952), shall, as respects licences under section 1 of that Act taken out for periods beginning on or after the 1st day of April, 1991, be amended in Part I of the Schedule thereto—
(a) by the substitution of the following paragraph for paragraph 1 (as amended by the Finance Act, 1983 (No. 15 of 1983)):
"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, £10;
(ii) exceeds 75 cubic centimetres but does not exceed 200 cubic centimetres, £20;
(iii) exceeds 200 cubic centimetres, £40;
(b) bicycles or tricycles which are electrically propelled, £10;
(c) vehicles with three or more wheels neither constructed nor adapted for use nor used for the carriage of a driver or passenger, £40.";
(b) by the deletion of subparagraph (a) in paragraph 3;
(c) by the substitution of the following subparagraph for subparagraph (b) of paragraph 3 (as amended by the Finance Act, 1985 (No. 10 of 1985)):
"(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, £100;
(ii) more than 20 persons but not more than 40 persons, £160;
(iii) more than 40 persons but not more than 60 persons, £220;
(iv) more than 60 persons, £280.";
(d) by the substitution of the following subparagraph for subparagraph (c) of paragraph 3:
"(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, £50";
(e) by the substitution of "£35" for "£30" (inserted by the Finance Act, 1985) in each place where it occurs in paragraph 4;
(f) by the substitution of "£90" for "£75" (inserted by the Finance Act, 1983) in subparagraph (d) of paragraph 4;
(g) by the substitution of the following paragraph for paragraph 4A (as amended by the Finance Act, 1983 (No. 15 of 1983)):
"4A 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—
(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, or
(b) 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, £40";
(h) by the substitution of "£300" for "£250" in paragraph 4B (inserted by the Finance Act, 1983);
(i) by the substitution of the following paragraph for paragraph 5 (inserted by the Finance Act, 1983):
"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 do not exceed 1,500 kilograms in weight unladen, £40;
(b) being vehicles which are not such electrically propelled vehicles as aforesaid and which have a weight unladen—
(i) not exceeding 3,000 kilograms, £100;
(ii) exceeding 3,000 kilograms but not exceeding 4,000 kilograms, £140;
(iii) exceeding 4,000 kilograms but not exceeding 5,000 kilograms, £180;
(iv) exceeding 5,000 kilograms but not exceeding 6,000 kilograms, £250;
(v) exceeding 6,000 kilograms but not exceeding 7,000 kilograms, £340;
(vi) exceeding 7,000 kilograms but not exceeding 8,000 kilograms, £430;
(vii) exceeding 8,000 kilograms, £430 plus £100 for each 1,000 kilograms or part thereof in excess of 8,000 kilograms.";
(j) by the substitution of the following subparagraph for subparagraph (c) of paragraph 6:
"(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 vehicles are processed or manufactured while the vehicles are 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, £40";
(k) the substitution of the following subparagraphs, respectively, for subparagraphs (ci), (cii), (ciii), (civ) and (cv) (inserted by the Finance Act, 1985) of paragraph 6:
(ci) 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—
(a) 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
(b) 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, £40;
(cii) any vehicle which is used as a hearse and for no other purpose, £50;
(ciii) any vehicle (excluding a taxi) which is used a a small public service vehicle within the meaning of the Road Traffic Act, 1961, and for no other purpose, £50;
(civ) 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 user and for no other purpose, £50;
(cv) vehicles constructed or adapted for the carriage of more than eight 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, £100;
(ii) more than 20 persons but not more than 40 persons, £160;
(iii) more than 40 persons but not more than 60 persons, £220;
(iv) more than 60 persons, £280";
(l) by the substitution of the following for subparagraph (d) (as amended by the Finance Act, 1986) of paragraph 6:
"(d) other vehicles to which this paragraph applies—
not exceeding 1,000 cubic centimetres, £77;
exceeding 1,000 cubic centimetres but not exceeding 1,500 cubic centimetres, £10.50 per 100 cubic centimetres or part thereof;
exceeding 1,500 cubic centimetres but not exceeding 1,700 cubic centimetres, £12 per 100 cubic centimetres or part thereof;
exceeding 1,700 cubic centimetres but not exceeding 2,000 cubic centimetres, £13 per 100 cubic centimetres or part thereof;
exceeding 2,000 cubic centimetres but not exceeding 2,500 cubic centimetres, £16 per 100 cubic centimetres or part thereof;
exceeding 2,500 cubic centimetres, £18 per 100 cubic centimetres or part thereof;
electrically propelled, £77:
Provided that where the rate of duty so specified in any case equals a number of whole pounds and a fraction of a pound the fraction of a pound shall be regarded as a whole pound.".
(2) THAT the Finance Act, 1973 (No. 19 of 1973), shall be amended in section 94 by the substitution of the following subsection for subsection (2) thereof with effect from the 1st day of April, 1991:
"(2) The duty imposed by subsection (1) of this section shall be at the following rates:
(a) £10 in relation to a vehicle to which paragraph 1 of Part I of the Schedule to the said Act applies;
(b) £20 in relation to a vehicle to which subparagraph (ciii), (civ) or (d) of paragraph 6 of Part I of the Schedule to the said Act applies and which is electrically propelled or has an engine capacity not exceeding 2,000 cubic centimetres;
(c) £40 in relation to any vehicle to which paragraph (a) or (b) of this subsection does not relate:
Provided that the duty imposed by subsection (1) of this section shall not be chargeable or leviable in relation to a vehicle in respect of which a duty of excise under section 1 of the said Act is not chargeable or leviable.".
(3) THAT the Finance (Excise Duties) (Vehicles) Act, 1952 shall, as respects licences under section 1 of that Act taken out for periods beginning on or after the 1st day of april, 1991, be amended by the substitution of "£70 or less" for "forty pounds or less" (inserted by the Finance Act, 1983) in subparagraph (b) of subsection (2) of section 1.
(4) 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).
First I would like to apologise to the House for a printing error which is in the Resolution. On page 6, the second line of paragraph (ciii) should read as follows: "which is used as a small public service vehicle". The "s" in the word "as" was left out. This Financial Resolution provides for an increase of about 10 per cent in the annual road tax for the bulk of private cars and there are higher increases for larger cars; the restructuring of the road tax duty bands applicable to goods vehicles and for increases in the rates of duty; the restructuring of road tax applicable to taxis, tractors and the like and for increases in the duty; increases in some of the initial registration charges applicable to vehicles; and finally an increase in the threshold below which the option to pay road tax on a part year basis does not apply from £40 to £70. The changes will take place from 1 April 1991.