I move:
(1) That each of the rates of excise duty specified in paragraph 1 of Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952) (including the additional duty, in the case of a bicycle if used for drawing a trailer or side-car, of £2) shall, as on and from the 1st day of April, 1966, be increased by twenty-five per cent.
(2) That each of the rates of excise duty specified in sub-paragraph (d) of paragraph 6 of Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 (including the additional duty, in the case of vehicles exceeding 12 horse-power, of £2 for each unit or part of a unit of horse-power in excess of 12 horse-power) shall, as on and from the 1st day of April, 1966, be increased by twenty-five per cent.
(3) That paragraph (2) of this Resolution shall have effect subject to the proviso that—
(a) in the case of 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 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,
there shall be no increase of any of the rates referred to in the paragraph and
(b) in the case of any vehicle—
(i) which is not a vehicle such as is referred to in the foregoing subparagraph,
(ii) which exceeds 16 horse-power, and
(iii) which is not a vehicle such as is referred to in subparagraph (4) of paragraph 5 of Part II of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952,
there shall, as respects the increase of the additional duty of £2 for each unit or part of a unit in excess of 12 horse-power, be no increase thereof in the case of any unit or part of a unit of horse-power in excess of 16.
(4) That "five pounds or less" shall, as on and from the 1st day of April, 1966, be substituted for "three pounds or less" in paragraph (b) of subsection (2) of section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952, as amended by subsection (1) of section 19 of the Finance Act, 1965 (No. 22 of 1965).
(5) 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).