I move Financial Resolution No. 6:
(1) THAT in this Resolution—
"the former category B motor vehicles" means the motor vehicles which, by virtue of paragraph (2) of this Resolution, cease to be category B motor vehicles for the purposes of the Order of 1979;
"the Order of 1979" means the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979);
"the Order of 1984" means the Imposition of Duties (No. 272) (Excise Duties on Motor Vehicles) Order, 1984 (S.I. No. 353 of 1984).
(2) THAT the Order of 1979 is hereby amended in paragraph 3 (a)—
(a) by the substitution of the following for the definition of "category B motor vehicles"—
"`category B motor vehicles' means motor vehicles (excluding category A motor vehicles, ambulances, hearses, omnibuses and special purpose vehicles) which are of not more than three tonnes unladen weight and which have a roofed area to the rear of the driver's seat, the floor of which is less than two metres in length when measured in accordance with such method of measurement as may be prescribed from time to time by the Revenue Commissioners;",
(b) by the substitution of "other motor vehicles" for "motor vehicles referred to in paragraph 4 (4) of this Order" in the definition, of "manufacture", and
(c) by the substitution of "a motor vehicle other than a category A motor vehicle" for "a category B motor vehicle" in the definition of "motor vehicle".
(3) THAT the duty of excise imposed by paragraph 4 (1) of the Order of 1979 shall be charged, levied and paid, as on and from the 30th day of January, 1992—
(a) at the rate of an amount equal to 20 per cent. of the chargeable value insofar as it is chargeable on certain category A motor vehicles (being category A motor vehicles which have engines of a cylinder capacity less than or equal to 2012 cubic centimetres) in lieu of the rate specified in section 76 (ii) of the Finance Act, 1986 (No. 13 of 1986),
(b) at the rate of an amount equal to 12.5 per cent. of the chargeable value insofar as it is chargeable on category B motor vehicles in lieu of the rate specified in paragraph 5 of the Order of 1984, and
(c) at the rate of an amount equal to nil per cent. of the chargeable value insofar as it is chargeable on motor vehicles other than category A motor vehicles or category B motor vehicles in lieu of the rate specified in respect of the former category B motor vehicles in paragraph 5 of the Order of 1984.
(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).
This resolution provides for a reduction in excise duty on private motor cars and minibuses under 212 c.c. and for the abolition of excise duty on commercial vehicles other than those derived from either cars or jeeps. It also provides for an increase in the duty on those latter vehicles.