Taxation on Foreign Motor Vehicles.


To suit the convenience of the Minister we shall take the two motions Nos. 8 and 9 on the Order Paper.

I move:—

That the Seanad approves of the International Convention regarding the Taxation of Foreign Motor Vehicles, with Annex and Protocol-Annex, signed at Geneva on the 30th March, 1931, a copy of which was laid on the Table of the Seanad on the 11th October, 1933, and recommends the Executive Council to take the necessary steps to accede to the said International Convention with Annex and Protocol-Annex.

This is a formal matter which provides that motor vehicles registered in the territory of one contracting party and circulating temporarily in the territory of another shall be exempt from taxes and charges levied on the circulation or possession of motor vehicles in the country visited, for a period of 90 days in the year. Customs taxes on importation are not affected by the Convention; nor are charges on consumption, nor does the Convention apply to vehicles used for the public conveyance of passengers for payment or for the transport of persons and goods on a commercial basis. Persons claiming the benefits of the exemption must hold an international fiscal permit, valid for one year from the date of issue, in a form prescribed by the Convention. The fiscal permits would be issued by the country of registration. The Convention does not require anything, so far as its main obligations are concerned, that is not already provided for by the laws and regulations already in force in the Irish Free State. Other European States have not, however, been so liberal. It is considered, therefore, that advantages may result to Irish tourists abroad from the accession to the Convention by the Irish Free State and other States.

I second the motion.

Motion put and declared carried.