____________________________
PART 2
____________________________
VRT SECONDARY
LEGISLATION
__________________
Introduction
Finance Act 1992
Legislation
INTRODUCTION AND GUIDE TO USE__________________________________________________________
The purpose of this non-statutory consolidation is to provide the basic legislative texts relating to
Vehicle Registration Tax (VRT) in one publication.
Part 1: Each section of the Principal Act, the Finance Act of 1992, has been amended to incorporate
all of the subsequent changes and are annotated accordingly. Where amended, the original text of the
Principal Act is given as an annotation. Cross-references between sections of the Act and Regulations
of the Statutory Instruments are given as marginal notes. In addition, each section of the Principal Act
has annotations in respect of relevant definitions and cross-references within the Act itself.
Part 2: Contains all Statutory Instruments pertaining to VRT.
Part 3: Contains a non-statutory consolidation of the General Excise provisions governing VRT since
2001 in relation to Offences, Penalties and Proceedings, Powers of Officers and Appeals.
Part 4: Contains the sections of the Finance Acts which amend the Principal Act and is annotated with
explanatory notes for each section. The explanatory notes are largely based on the Explanatory
Memoranda which accompany the Finance Acts.
Part 5: Contains a non-statutory consolidation of the primary legislation and all secondary legislation
in relation to tax concessions available to disabled drivers, disabled passengers and certain
organisations engaged in the care and transport of disabled persons.
Part 6: An Index of the contents of the legislation has been provided.
The following abbreviations are used in the text:
AA
AC
def
EURIBOR
FA
MVED
para, paras
reg, regs
s, ss
Sch, Schs
SI XXX/YYYY
subpara, subparas
subs, subss
TCA 1997
Appropriation Act
Alternating Current
definition
European Inter Bank Offered Rate
Finance Act
Motor Vehicle Excise Duty
paragraph or paragraphs
regulation or regulations of a Statutory Instrument
section or sections
Schedule or Schedules to an Act or Statutory Instrument
Statutory Instrument Number XXX of YYYY
(usually referred to as S.I. No. XXX of YYYY)
subparagraph or subparagraphs
subsection or subsections
Taxes Consolidation Act, 1997
If you have any queries in relation to this legislation, please contact:
Indirect Taxes Policy and Legislation Division,
VRT Policy and Legislation Branch,
Office of the Revenue Commissioners,
Cross Blocks,Dublin Castle,Dublin 2.
Phone:
Email:
(01) 858 9148
Fax:
vrtadmin@revenue.ie
(01) 674 8122
Legislation
Finance Act 1992
Contents
CONTENTS_________________________________________________________________________________________
PART 2
S.I. No. 318 of 1992
S.I. No. 437 of 1992
S.I. No. 59 of 1993
S.I. No. 60 of 1993
S.I. No. 252 of 1993
S.I. No. 154 of 1995
S.I. No. 432 of 1999
S.I. No. 212 of 2001
S.I. No. 464 of 2002
S.I. No. 172 of 2003
S.I. No. 247 of 2003
S.I. No. 249 of 2003
S.I. No. 232 of 2004
S.I. No. 407 of 2004
S.I. No. 408 of 2004
S.I. No. 576 of 2007
S.I. No. 396 of 2008
S.I. No. 346 of 2010
S.I. No. 400 of 2010
S.I. No. 542 of 2012
S.I. No. 110 of 2013
S.I. No. 452 of 2013
S.I. No. 469 of 2015
S.I. No. 591 of 2015
S.I. No. 595 of 2015
VRT SECONDARY LEGISLATION:
Vehicle Registration and Taxation Regulations, 1992 (as amended)
Vehicle Registration and Taxation (No.2) Regulations, 1992 (as amended)
Vehicle Registration Tax (Permanent Relief) Regulations, 1993
Temporary Exemption From Registration of Vehicles Regulations, 1993
Vehicle Registration and Taxation Regulations, 1993
Vehicle Registration Tax (Repayments in Certain Cases) Regulations, 1995
Vehicle Registration and Taxation (Amendment) Regulations, 1999
Finance Act, 2001 (commencement of Section 169) order, 2001
Taxes (Electronic Transmission of Vehicle Registration Returns) (Specified Provisions
and Appointed Day) Order 2002
Finance Act 2003 (Section 104)(Commencement) Order 2003
Finance Act 2003 (Section 101)(Commencement) Order 2003
Vehicle Registration Tax Regulations 2003
Finance Act 2003 (Section 102)(Commencement) Order 2004
Finance Act 2004 (Section 52)(Commencement) Order 2004
Finance Act 2004 (Section 53(1)(a)(i))(Commencement) Order 2004
Vehicle Registration and Taxation (Amendment) Regulations 2007
Vehicle Registration and Taxation (Amendment) Regulations 2008
Vehicle Registration Tax (Permanent Reliefs) (Amendment) Regulations 2010
Vehicle Registration and Taxation (Amendment) Regulations 2010
Vehicle Registration and Taxation (Amendment) Regulations 2012
Finance Act 2012 (Section 83(1)(j))(Commencement) Order 2013
Vehicle Registration (Identification Marks) Regulations 2013
Vehicle Registration and Taxation (Amendment) Regulations 2015
Vehicle Registration And Taxation Regulations 2015
Finance Act 2014 (Section 63) (Commencement) Order 2015
Regulations
S.I. No. 318 of 1992
STATUTORY INSTRUMENTS
S.I. NO. 318 OF 1992.
_______________________
VEHICLE REGISTRATION AND
TAXATION REGULATIONS, 1992.
reg 1.
S.I. No. 318 of 1992
Regulations
S.I. NO. 318 of 1992 VEHICLE REGISTRATION AND TAXATION
REGULATIONS, 1992. (as amended by S.I. No. 437 of 1992, S.I. No. 252
of 1993 and S.I. No. 432 of 1999)
Notes
These Regulations lay down conditions governing the registration of vehicles and the
method of securing and collection of vehicle registration tax. They also prescribe the
format, dimensions and technical specification of registration plates to be displayed on
vehicles, as well as the forms on which declarations for registration must be made.
s141
The Revenue Commissioners, in exercise of the powers conferred on them by
section 141 of the Finance Act, 1992 (No. 9 of 1992), hereby make the following
Regulations:
1. These Regulations may be cited as the Vehicle Registration and Taxation
Regulations, 1992.
2. Regulations 1, 2, 4, 13, 14, 15, 16, 17, 18, 19 and 21 shall come into operation
on the 9th day of November, 1992.
3. Regulations 3, 5, 6, 7, 8, 9, 10, 11, 12 and 20 shall come into operation on the
1st day of January, 1993.
4. In these Regulations –
“the Act” means the Finance Act, 1992 (No. 9 of 1992);
“approved”, “approved of” and “prescribed” mean, respectively, approved,
approved of and prescribed by the Commissioners;
s130
“authorised person”, “certificate”, “the Commissioners”, “deal”, “licensing
authority”, “the register” and “vehicle” have, respectively, the meanings assigned
to them by Chapter IV of Part II of the Act;
“distributor” means a person who holds an exclusive franchise to bring into the
State for sale particular makes and models of vehicles;
s131(5),(6)
s131(2),(3)
[“registration number”, in relation to a vehicle, means the identification mark
assigned to the vehicle under section 131(5) of the Act;] 1
“registration office” means an office established by the Commissioners at which
declarations under section 131 of the Act may be made for the purpose of
registration;
“tax” means vehicle registration tax.
s130
5. The conditions referred to in paragraph (b) of the definition of “category A
vehicle” in section 130 of the Act shall be as follows:
(a) an opening referred to in subparagraph (ii) of the said paragraph (b) shall
be closed and sealed by being completely covered by means of a panel
made of rigid metal or other strong, opaque rigid material and fixed
permanently in place,
318 ( 1 )
Regulations
S.I. No. 318 of 1992
reg 6.
(b) (i) the floor referred to in subparagraph (iv) of the said paragraph (b)
shall be constructed of rigid metal, shall be fixed permanently to the
sides of the vehicle and shall cover over any area which might be
suitable for use as a footwell or seatwell to the rear of the driver’s
seat so as to render the latter area level with, or generally level with,
the remainder of the floor to the rear of the driver’s seat, and
(ii) where the level of a floor complying with subparagraph (a) of this
condition is higher than the level of the floor in the area to the front
of the vehicle in which the driver is accommodated, the space
between the floors shall be sealed off by means of a metal panel or
panels fixed permanently to each floor, and
(c) in paragraphs (a) and (b) of this Regulation “fixed permanently” means
secured by means of continuous seam welding, adhesive bonding, spot
welding or brazing and, in the case of spot welding, the welds shall be
sufficiently close to each other to ensure a satisfactory seal, being
normally not more than 40 millimetres apart, and, in the case of adhesive
bonding, the bonding agent shall be approved by the Commissioners.
s131(1)(b),(2),(3)
s141(2)(a)
s131(1)(d)
s131A
s131(2)(a)
s141(2)(b)
s131(3)(a)
s141(2)(b)
6. The register shall consist of the declarations for registration, and the
declarations concerning conversions made under section 131 of the Act and any
other changes to a vehicle for which declarations are required, as accepted by the
Commissioners. All information on the register may be recorded on computer, or
on such other medium as the Commissioners may determine.
7. (1) A declaration under section 131(2)(a) of the Act shall be in the form
numbered VRT3, VRT4 or VRT5, as appropriate to the vehicle in question, in the
Third, Fourth and Fifth Schedules to these Regulations, or in such other form as
the Commissioners may specify and the particulars of the vehicle concerned
declared to the Commissioners under the said section 131(2)(a) shall be those
required to be given on such of those forms as is appropriate.
(2) Where a registered vehicle is converted, the particulars declared to the
Commissioners under section 131(3)(a) of the Act shall be as follows:
the make and model of the vehicle,
its registration number,
the number of its seats and windows,
the cubic capacity of its load space,
the length of its floor behind the driver’s seat, and
its unladen weight,
and such other particulars, if any, as the Commissioners may specify.
These particulars shall be declared to the Commissioners in such form as they
shall decide.
318 ( 2 )
reg 8.
S.I. No. 318 of 1992
s131(2)
s134(11)
s141(2)(c)
s131(4)
s135
s134
s131(4)
s131(5),(6)
s141(2)(e),(f)
Regulations
[(3) For the purposes of the registration of a vehicle, an original declaration in
relation to the vehicle signed by the person paying tax on the vehicle or, in the case
of a company, signed by a person nominated by the company, shall be presented to
a registration office together with any other documents the Commissioners may
require to satisfy themselves as to the bona fides of the declaration. In the case of
an authorised person, the declaration, duly signed pursuant to this paragraph, in
respect of the registration of a new vehicle (other than a vehicle in respect of which
an application for repayment under section 134(11) is intended to be made) may
be presented by means of a facsimile machine. Where a declaration is presented to
a registration office by means of a facsimile machine, the original declaration
shall be forwarded to that office by the authorised person concerned not more than
3 working days later.]2
8. (1) Aperson not being an authorised person who manufactures or brings into
the State a vehicle which is not exempt from registration under section 135 of the
Act, shall bring the vehicle to a registration office and make a declaration under
section 131 of the Act in relation to the vehicle not later than the next working day
after its manufacture or arrival in the State or, in the case of a vehicle which
requires the making of a customs entry on arrival in the State, not later than the
next working day after its release from customs control.
(2) However, where the person referred to in paragraph (1) has reasonable cause
to believe that the vehicle concerned may qualify for registration without payment
of tax, the person shall bring the vehicle to the registration office and make an
application to the office for relief under section 134 of the Act. In such a case, the
person shall make a declaration under section 131 of the Act not later than one
month from the date of the application aforesaid or as soon as may be after receipt
of the decision of the Commissioners on the application, if the decision is given
during that month, and it the decision allows the application and is given after
payment of the tax on the vehicle, the Commissioners shall repay the tax to the
person under the said section 134.
9. (1) The identification mark assigned by the Commissioners under section
131(5) of the Act to a vehicle entered in the register (in this Regulation referred to
as “the identification mark”) shall consist of:–
(a) the third and fourth numerals of the year in which the vehicle is first
brought into use,
(b) an index mark, as provided for in the table to paragraph 4 of the First
Schedule to these Regulations, corresponding to the functional area of
the licensing authority in which the owner at the time of registration
ordinarily resides,
(c) a number which when combined with the appropriate numerals and mark
aforesaid produces a unique combination,
(d) in the case of a vehicle which the Commissioners are satisfied was
constructed or first brought into use more than 30 years prior to the time
of registration, and the person applying for registration so requests, an
index mark ZV and a unique number.
318 ( 3 )
Regulations
S.I. No. 318 of 1992
reg 10.
(2) A determination shall be made by the Commissioners for the purposes of this
Regulation as to the year in which a vehicle is brought into use and shall take into
account any previous registration documents, the distance which the vehicle has
travelled, and any other matters which are, in the opinion of the Commissioners,
fair and reasonable in the circumstances of the case.
(3) The numbers referred to in subparagraph (1)(c) of this Regulation shall be
assigned sequentially to each index mark, but the Commissioners may omit any
numbers from a sequence established under this Regulation.
(4) The identification mark of a vehicle shall remain assigned to the vehicle and
no other such marks shall be assigned to the vehicle save in such circumstances as
may be determined by the Commissioners or where the owner of the vehicle
requests that the identification mark assigned to a vehicle which reaches 30 years
of age be replaced by a mark in the ZV series.
(5) Where a declaration under section 131 of the Act is made by a person, not
being an authorised person, the identification mark of the vehicle concerned shall
be displayed thereon as on and from a day not more than 3 working days after the
registration of the vehicle.
(6) The identification mark of a vehicle shall, until the vehicle is scrapped,
destroyed or sent permanently out of the State, be exhibited on the vehicle on a
rectangular plate or on an unbroken rectangular surface forming part of the
vehicle and, in either case, the identification mark shall comply as to lettering,
numbering and otherwise, with the provisions set out in the First Schedule to these
Regulations.
(7) Subject to the provisions of subparagraph (8), the identification mark of a
vehicle shall be exhibited, in the case of a vehicle which has only one front wheel,
on the back of the vehicle and, in the case of any other vehicle, on the front of and
on the back of the vehicle in a vertical or nearly vertical position, so that every
letter or figure of the identification mark is vertical or nearly vertical and is easily
distinguishable, in the case of the letters and figures placed on the front of the
vehicle, from in front of the vehicle and in the case of the letters and figures placed
on the back of the vehicle, from behind the vehicle.
(8) Where one or more trailers of any kind are attached to a vehicle, a duplicate of
the identification mark of the vehicle shall be exhibited on the back of the rearmost
trailer in the manner that the identification mark is required to be exhibited on the
back of the vehicle.
(9) Figures, letters, designs, ornamentations, fittings or structures shall not be
placed on a vehicle or trailer in such a position as to render more difficult the
reading or distinguishing of the identification mark or duplicate identification
mark of the vehicle or trailer.
s131(5)
s141(2)(d)
10. The form and contents of a certificate of registration issued under section
131(5) of the Act shall be as set out in the Second Schedule to these Regulations,
or in such other form as the Commissioners may specify.
318 ( 4 )
reg 11.
s130
s131(5)
s141(2)(d)
S.I. No. 318 of 1992
Regulations
11. (1) A certificate shall be sent by post to the person who is named therein as the
owner or, at the discretion of the Commissioners in exceptional circumstances,
shall be sent by post to the registration office to which the declaration under
section 131 of the Act was made for collection by the person aforesaid.
(2) A certificate of registration shall be signed by an officer of the
Commissioners authorised by them in that behalf. The signature may be applied
by facsimile, stamp or computer.
(3) The Commissioners may require the owner of a vehicle to surrender to them a
certificate issued in respect of the vehicle in any case where they have reason to
believe that the certificate contains particulars which are not correct, and on being
so required, the owner of the vehicle shall surrender the certificate to the
Commissioners forthwith and the Commissioners shall return the certificate or
issue a new certificate or withdraw the certificate if the vehicle is no longer in the
State, as appropriate.
[(4) Upon a change of ownership of a registered vehicle, Part II of the certificate
of registration relating to the vehicle shall be sent or given to the new owner and, if
the vehicle is not one that is or has been the subject of a licence under section 1 of
the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952), either (a) the person disposing of the vehicle shall insert particulars of the change
of ownership on the reverse side of Part I of the certificate, detach that
Part from the certificate and send or give it to the Central Vehicle Office
of the Commissioners at Rosslare Harbour in the county of Wexford, or
(b) if the said Part I has previously been detached from the certificate, the
person acquiring the vehicle shall insert particulars of the change of
ownership on the reverse side of Part II of the certificate, and send or give
it to the said Office.]3
(5) If a certificate is irretrievably lost or accidentally damaged or defaced, the
owner of the vehicle concerned shall immediately inform the Commissioners of
the fact and shall furnish a declaration made and subscribed by him in accordance
with the Statutory Declarations Act, 1938 (No. 37 of 1938), setting out the
circumstances of such loss or destruction or defacement and stating (if it be the
case) that the certificate has not, to the best of his knowledge and belief, been
fraudulently appropriated or used by any person for the purpose of evasion of
registration and also stating that the certificate or the portion thereof which has
been lost will, if recovered by him, be surrendered by him to the Commissioners.
(6) Where such a declaration as aforesaid is made to the Commissioners and they
are satisfied that the issue of a certificate in place of the original certificate is
warranted they shall issue another certificate to the owner, after inspection of the
vehicle and on payment of such fee as they may specify. Such a certificate shall
have the words “replacement certificate” clearly endorsed thereon.
318 ( 5 )
Regulations
s141(2)(g)
s133(2)(a)
s141(2)(m)
S.I. No. 318 of 1992
reg 12.
12. The frame number and engine number, in the case of a motor-cycle, and the
chassis number and engine number, in the case of all other vehicles, shall be
exhibited permanently in a legible form and in an accessible position on a vehicle.
13. (1) Adeclaration for the purposes of section 133(2)(a) of the Act shall be made
in writing to the Commissioners at least 21 days before the delivery out of the
premises of the person making the declaration of a vehicle of the model and
specification to which the declaration relates.
(2) Where a person becomes of opinion that a price declared by him or a
predecessor of his under the said section 133(2)(a) will alter, he shall, as soon as
may be, furnish particulars in writing of the alteration to the Commissioners.
s136
s141(2)(i)
14. (1) An application for an authorisation under section 136 of the Act shall be
made in writing to the Commissioners and the applicant shall furnish to the
Commissioners, for the purposes of the said section, such information as they may
reasonably require in such form (if any) as they may specify.
(2) Where a person becomes aware that information furnished by him under
paragraph (1) of this Regulation has ceased to be correct or accurate, whether
before or after an authorisation under the said section 136 has been granted, the
person shall, not later than 7 days thereafter, inform the Commissioners in writing
of the cesser.
(3) The Commissioners shall grant an authorisation under the said section 136
only to a person who–
(a) carries on a business referred to in subsection (1) of the said section 136 at
premises occupied by him,
(b) satisfies the Commissioners that the business is carried on other than on a
casual or part-time basis, and
(c) is registered under the Value-Added Tax Acts, 1972 to 1992, for the
purposes of the business aforesaid.
15. (1) As soon as may be after bringing a new, unregistered vehicle into the
State, an authorised person, being a distributor, shall furnish to the
Commissioners particulars of the vehicle ...... 4 in such form (if any) as they may
specify.
s136(4)
s141(2)(j)
(2) When an authorised person, being a distributor, delivers a new, unregistered
vehicle to another authorised person, he shall give to the last-mentioned person a
copy of form VRT3 specified in the Third Schedule or form VRT5 specified in the
Fifth Schedule, as may be appropriate, or of such other form as the Commissioners
may specify, in which the appropriate part of Part A has been completed by the
first-mentioned person.
318 ( 6 )
reg 16.
s136(6)
s141(2)(h)
S.I. No. 318 of 1992
Regulations
16. (1) An application for permission to defer the payment of tax under section
136(6) of the Act shall be made to the Commissioners in writing and shall be
accompanied with particulars in writing of arrangements for payment of the tax.
(2) Before such permission as aforesaid is given, the authorised person
concerned shall provide such security for the payment of the tax concerned as the
Commissioners may determine.
(3) The Commissioners may vary or revoke such permission as aforesaid and
may from time to time require the provision by the authorised person concerned of
additional or different security for the payment of the tax concerned.
(4) Where the day to which, pursuant to the said section 136(6), payment of tax is
permitted to be deferred is a Saturday or Sunday or a public holiday, the tax shall
be paid on the preceding working day.
s141(2)(k)
17. (1) An authorised person shall keep in a permanent form, approved by the
Commissioners, records of:
(a) all unregistered vehicles received by him or manufactured by him;
(b) all additions, accessories or options fitted or attached to or supplied with
unregistered vehicles disposed of by him in the course of his business;
(c) all registered vehicles which are converted by him;
(d) all unregistered vehicles sent out of his premises temporarily for display
or exhibition;
(e) all unregistered vehicles delivered by him to another authorised person;
(f) all unregistered vehicles sent outside the State or sold to a person who is
not a resident of the State for use outside the State;
(g) all unregistered vehicles disposed of in a manner other than those
aforesaid.
(2) Records kept by an authorised person pursuant to this Regulation and any
books, invoices, credit notes, receipts, accounts, vouchers, debit notes, bank
statements or other documents whatsoever or data in a computer which relate to
the manufacture or receipt by the person of unregistered vehicles, the conversion
of registered vehicles or the sale, delivery or other disposal of unregistered
vehicles by the person and which are in his possession, custody or procurement
and a copy which is in his possession, custody or procurement of any such invoice,
credit note, debit note, receipt, account, voucher or other document as aforesaid
that has been issued by the person to another person shall be retained in his
possession, custody or procurement for a pe riod of 6 years from the date of the
latest transaction to which the records or any of the documents relate:
Provided that this Regulation shall not require the retention of records or
documents in respect of which the Commissioners notify the authorised person
concerned that retention is not required, nor shall it apply to the books and papers
of a company which has been disposed of in accordance with section 305(1) of the
Companies Act, 1963 (No. 33 of 1963).
318 ( 7 )
Regulations
S.I. No. 318 of 1992
reg 18.
(3) The records kept pursuant to this Regulation shall, insofar as they relate to a
vehicle, contain particulars of the make, model, version, body type, roof type,
colours, seats, windows, options concerned and the letters and numbers of the
chassis or frame and engine thereof or such of those particulars as are applicable to
the vehicle and, insofar as they relate to a transaction referred to in subparagraph
(d), (e), (f) or (g) of paragraph (1) of this Regulation, contain particulars of the
name and address and the registration number under the Value-Added Tax Acts,
1972 to 1992, where applicable, of the person receiving a vehicle in the
transaction.
s137
s141(2)(n)
18. An authorised person shall, when required to do so by the Commissioners,
furnish to them a true and accurate account in such form as the Commissioners
may require, in respect of such period as the Commissioners may specify, of (a) all unregistered vehicles received or manufactured by him, and
(b) all registered vehicles converted by him, and the account shall identify
each vehicle and give particulars of any such vehicles held by him and, in
the case of such vehicles disposed of by him, particulars of their disposal.
s136(1)
s141(2)(l)
s138(7)
19. An authorised person shall, when required to do so by the Commissioners,
make proper entry with them of each premises in which he intends to carry on a
business referred to in section 136(1) of the Act by identifying each such premises
in such manner as the Commissioners may specify and declaring which such
business he intends to carry on in the premises.
20. For the purposes of section 138(7) of the Act, the time limit within which an
appellant shall pay an amount of tax underpaid shall be one month from the date of
the determination of the relevant appeal by the Commissioners. Note
21. Where, as respects any class of persons, the Commissioners so allow and
subject to any conditions which they may think fit to impose, compliance, in
whole or in part, with any of these Regulations shall not be required.
318 ( 8 )
Sch 1
S.I. No. 318 of 1992
[
Regulations
FIRST SCHEDULE
Sch 1
Form of Identification Marks
1.
The following provisions shall be complied with in respect of identification marks to be
exhibited on vehicles entered in the register.
2.
The identification mark of a vehicle shall be displayed on a rectangular plate which shall
correspond with either Diagram No. 1 or Diagram No. 2 shown below.
BAILE ÁTHA CLIATH
IRL
99-D-123456
Diagram No. 1
BAILE ÁTHA CLIATH
IRL
99-D
123456
Diagram No. 2
3.
(a) The plate on which an identification mark is exhibited (in this Schedule referred to as
“the plate”) shall not contain any words, letters, numbers, emblems or other marks of
any kind other than those required under this Schedule.
(b) The identification mark shall not incorporate the figure nought unless such figure
forms part of the identification mark assigned to the vehicle by the Commissioners.
4.
The plate shall exhibit the placename set out in the Table to this paragraph opposite the
mention in the Table of the index mark on the plate, the flag of the European Communities
and the letters IRL all of which shall be arranged in conformity with this Schedule.
318 ( 9 )
Regulations
S.I. No. 318 of 1992 Sch 1
TABLE
INDEX MARKS AND CORRESPONDING PLACENAMES
Index
Mark
Corresponding
Placename
Index
Mark
Corresponding
Placename
Index
Mark
Corresponding
Placename
CW
CN
CE
C
D
DL
G
KY
KE
KK
Ceatharlach
An Cabhán
An Clár
Corcaigh
Baile Atha Cliath
Dún na nGall
Gaillimh
Ciarraí
Cill Dara
Cill Chainnigh
L
LS
LM
LK
LD
LH
MO
MH
MN
OY
Luimneach
Laois
Liatroim
Luimneach
An Longfort
Lú
Maigh Eo
An Mhí
Muineachán
Uibh Fhailí
RN
SO
TN
TS
W
WD
WH
WX
WW
Ros Comáin
Sligeach
Tiobraid Arann
Tiobraid Arann
Port Láirge
Port Láirge
An Iarmhí
Loch Garman
Cill Mhantáin
5.
The periphery of the plate shall be marked all around by a black border having a stroke
width of 5 millimetres and the plate shall be made of metal or plastic.
6.
An identification mark which is exhibited on a metal plate shall be embossed by being
raised above the flat surface of the plate and shall form part of the plate.
7.
An identification mark which is exhibited on a plastic plate shall be affixed with an
adhesive substance to the rear of the plate and be so affixed that it cannot be readily
detached therefrom.
8.
A plate made of plastic shall be constructed of transparent material of at least 2.5
millimetres in thickness.
9.
The identification mark and placename shall be formed of black characters and shall be
exhibited on white reflex reflective material so that the identification mark appears at all
times from the front of the plate as black characters on a white background.
10. The flag of the European Communities shall appear as a circle of twelve gold stars against a
blue background (of a colour shade generally known as royal blue); the centrepoints of the
twelve stars shall form a circle with a radius of 15 millimetres and the straight lines forming
the apexes of the stars shall be 4 millimetres in length.
11. The letters IRL shall appear in white letters on the blue background of the flag of the
European Communities underneath the circle of stars and each such letter shall have a
height of 20 millimetres and a stroke width of 4 millimetres. The total width of the space
taken by each of the letters R and L shall be 12 millimetres. The distances between
adjoining letters shall be uniform.
12. The blue background and gold stars of the flag of the European Communities and the white
letters IRL shall be formed of reflex reflective material.
13. The placename shall appear in black letters above the identification mark and each letter of
the placename shall have a height of not less than 12 millimetres and a stroke width of not
less than 3 millimetres. The total width of the space taken by each letter (other than the
318 ( 10 )
Sch 1
S.I. No. 318 of 1992
Regulations
letter I) shall be not less than 9 millimetres. Where an accented vowel occurs in the
placename the length accent character shall have a height of 2 millimetres above the letter.
The distances between the nearest parts of adjoining letters shall be uniform. Where the
placename comprises more than one word the distances between the nearest letters of
adjoining words shall be uniform and not less than three times the distance between
adjoining letters.
14. The identification mark shall appear in black characters and each letter or figure shall have
a height of 70 millimetres and a stroke width of 10 millimetres. The total width of the space
taken by each letter or figure (other than the letter “I” or the number “1") shall be not less
than 36 millimetres and not more than 50 millimetres. The distances between adjoining
letters and adjoining figures shall be uniform and shall be not less than 8 millimetres.
15. The distance between the inner edge of the blue background of the flag of the European
Communities and the first letter of the placename shall be equal to the distance between the
last letter of the placename and the inner edge of the black border on the right-hand side of
the plate and shall be not less than 8 millimetres.
16. In the case of an identification mark which is exhibited on a plate in conformity with
Diagram No. 1 shown in paragraph 2 of this Schedule(a) the external size of the plate shall be 520 millimetres in width and 110 millimetres in
height;
(b) the blue background of the flag of the European Communities shall extend vertically
from the inner edge of the black border at the top of the plate to the inner edge of the
black border at the bottom of the plate and shall extend horizontally for a distance of
40 millimetres from the inner edge of the black border on the left-hand side of the
plate;
(c) the distance between the inner edge of the blue background of the flag of the
European Communities and the first figure of the identification mark shall be equal to
the distance between the last figure of the identification mark and the inner edge of the
black border on the right-hand side of the plate and shall be not less than 8
millimetres;
(d) the index mark shall be separated from adjoining figures on each side of the index
mark by a hyphen with a stroke width of 10 millimetres which shall extend
horizontally for a distance of not less than 13 millimetres and not more than 22
millimetres; the distances between each hyphen and the nearest part of any adjoining
letter or figure shall be uniform and shall be not less than 10 millimetres;
(e) the margin between the inner edge of the black border at the top of the plate and the
nearest part of any letter in the placename (excluding any length accent) shall be 5
millimetres in height;
(f)
the space between the nearest part of any letter of the placename and any letter or
figure of the identification mark shall be not less than 4 millimetres in height;
(g) the space between the nearest part of any letter or figure of the identification mark and
the inner edge of the black border at the bottom of the plate shall be not less than 8
millimetres in height.
318 ( 11 )
Regulations
S.I. No. 318 of 1992 Sch 1
17. In the case of an identification mark which is exhibited on a plate in conformity with
Diagram No. 2 shown in paragraph 2 of this Schedule(a) the external size of the plate shall be 340 millimetres in width and 220 millimetres in
height;
(b) the blue background of the flag of the European Communities shall be located at the
top left-hand corner of the plate and shall extend vertically downwards from the inner
edge of the black border at the top of the plate for a distance of 100 millimetres and
shall extend horizontally from the inner edge of the black border at the left-hand side
of the plate for a distance of 40 millimetres;
(c) the distance between the inner edge of the blue background of the flag of the
European Communities and the first figure of the identification mark shall be equal to
the distance between the last letter of the index mark and the inner edge of the black
border on the right-hand side of the plate;
(d) the index mark shall be separated from the figures on the upper line of the
identification mark by a hypen with a stroke width of 10 millimeters which shall
extend horizontally for a distance of 22 millimetres; the distance between the hypen
and the nearest part of any adjoining letter or figure shall be uniform and shall be not
less than 10 millimetres;
(e) the distance between the inner edge of the black border at the left-hand side of the
plate and the nearest figure on the lower line of the identification mark shall be equal
to the distance between the last figure on that line and the inner edge of the black
border at the right-hand side of the plate and shall be not less than 30 millimetres;
(f)
the margin between the inner edge of the black border at the top of the plate and the
nearest part of any letter in the placename (excluding any length accent) shall be 12
millimetres in height;
(g) the space between the nearest part of any letter of the placename and the nearest part
of any character in the upper line of the identification mark shall be not less than 12
millimetres in height;
(h) the space between the upper and lower line of the identification mark shall be not less
than 12 millimetres in height;
(i)
the margin between the lower line of the identification mark and the inner edge of the
black border at the bottom of the plate shall be not less than 12 millimetres in height.
18. In the case of an identification mark exhibited on a bicycle, an invalid carriage or a
pedestrian- controlled vehicle:(a) any of the dimensions prescribed in paragraph 5, 10, 11, 13, 14, 15, 16, or 17 of this
Schedule may be reduced to an amount which is not less than half of the amount so
prescribed, and
(b) the plate need not be rectangular provided that the letters and figures thereon comply
as nearly as possible with the arrangement shown in Diagram No. 1 or Diagram No. 2
in paragraph 2 of this Schedule or as described in paragraph 19 of this Schedule, as the
case may be.
318 ( 12 )
Sch 1
S.I. No. 318 of 1992
Regulations
19. In the case of a bicycle, an invalid carriage or a pedestrian-controlled vehicle on which an
identification mark is displayed on a plate generally of the type shown in the said Diagram
No. 2, if the dimensions of the identification mark or plate are reduced in accordance with
paragraph 18 of this Schedule, the identification mark or plate shall not be held to be in
contravention of this Schedule solely because:(a) the flag of the European Communities is at the bottom left-hand corner of the plate,
and
(b) part of the placename is above the flag of the European Communities.
20. In the case of a vehicle which is provided with an indented space to accommodate a
registration plate and the size of the space is such that it can accommodate neither a plate of
the dimensions prescribed in paragraph 16 (a) of this Schedule nor a plate of the
dimensions prescribed in paragraph 17(a) of this Schedule, the dimensions prescribed in
paragraphs 5, 10, 11, 13, 14, 15, 16 or 17 of this Schedule may be reduced provided that the
dimensions as so reduced comply as nearly as possible with the dimensions so prescribed.
21. An identification mark or plate shall not be held to be in contravention of this Schedule by
reason only of failure to comply with the dimensions prescribed in this Schedule provided
that:(a) in the case of a prescribed dimension which is 70 millimetres or less, the difference
between the dimension of the identification mark or plate and the prescribed
dimensions is not greater than 1 millimetre, and
(b) in the case of a prescribed dimension which is greater than 70 millimetres, the
difference between the dimension of the identification mark or plate and the
prescribed dimension is not greater than 3 millimetres.
22. The provisions of paragraphs 2 to 21 of this Schedule shall not apply in the case of a large
public service vehicle (within the meaning of the Road Traffic Act, 1961 (No. 24 of 1961))
on which an identification mark is so constructed and used that it is illuminated by
transparency or translucency and in such a case the characters of the identification mark
shall appear white when the mark is so illuminated and shall appear at all other times white
against a black background.
23. The provisions of this Schedule shall be deemed to be complied with in relation to an
identification mark which incorporates the index mark ZV if the identification mark
exhibited on the vehicle complies with the provisions of Part 1 of the Third Schedule to the
Road Vehicles (Registration and Licensing) Regulations, 1982 (S.I. No. 311 of 1982). 6]
318 ( 13 )
Regulations
S.I. No. 318 of 1992
[
Sch 2
SECOND SCHEDULE
OW N E R
PART I
DUBLIN CASTLE
DOCUMENT NO.
VEHICLE REGISTRATION NO.
If you sell or transfer the vehicle to someone else PRIOR TO FIRST LICENCING (ROAD TAXING) Part 1 of this document must be completed overleaf, detached and
posted (without postage stamp) to the Central Vehicle Office, Freepost, Rosslare Harbour, Co. Wexford. Part II of this document must be handed to the new owner
VEHICLE
REGISTRATION CERTIFICATE
SERIAL NO.
VEHICLE REGISTRATION NO.
DUBLIN CASTLE
Make:
Model:
This Certificate is issued by the Revenue
Commissioners. Officers of the Revenue
Commissioners, Members of the Garda
Siochana, and Officials of the
Colour(s):
Body Type:
Motor Tax Office may require
you to produce the Certificate at any time.
YOU ARE REQUIRED BY LAW TO NOTIFY
THE REVENUE COMMISSIONERS OF
CHANGES TO ANY OF THE DETAILS ON
THIS DOCUMENT, AS SOON
AS THEY OCCUR.
Engine Number:
Engine Type:
Engine Capacity:
Chassis/Frame Number:
Number of Windows:
Number of Seats:
In the event of a change the boxes overleaf
should be completed as appropriate. For
further information, please telephone your
local Vehicle Registration Office or the
Central Vehicle Office.
AT EACH CHANGE OF OWNERSHIP,
Search Code:
Statistical Code:
Exemption Code:
Vehicle Category:
THIS DOCUMENT MUST BE HANDED TO
THE NEW OWNER. WHERE THE
VEHICLE IS SCRAPPED, DESTROYED
OR SENT PERMANENTLY OUT OF THE
STATE THIS DOCUMENT SHOULD BE
Date of Registration:
Month and Year of First
Registration or Manufacture:
POSTED (without postage stamp) TO THE
CENTRAL VEHICLE OFFICE, FREEPOST,
Document No.:
ROSSLARE HARBOUR, CO. WEXFORD.
RESTRICTION (if any)
___________________________________
Authorised Official
318 [ 14 ]
PART II
Sch 2
S.I. No. 318 of 1992
Regulations
NOTIFICATION OF CHANGE OF OWNERSHIP
NAME AND ADDRESS OF PERSON BUYING OR ACQUIRING THE VEHICLE
Surname or
Company Name
Joint Owner (where
applicable). First Name
and Surname
Address
Title (e.g. Mr., Mrs., Ms., Miss, Rev., Dr., etc.)
First Name(s)
I/We declare that ownership of this vehicle was transferred to the new owner mentioned above on the ................................................ day of
.................................................................... 19...........
Signature ..............................................................................................................
Date ......................................
....................................................................................................................................................................................................................................................
NOTIFICATION OF CHANGES: You must notify changes IMMEDIATELY by completing the appropriate section(s) below in BLOCK CAPITAL
LETTERS, signing the DECLARATION and sending this document to the Central Vehicle Office, Freepost, Rosslare Harbour, Co. Wexford.
SECTION 1 - CHANGE OF VEHICLE PARTICULARS (if applicable) and date
of change
DD
MM
YEAR
A. NEW COLOUR (insert new basic colour e.g. red, green, etc.)
B. NEW/REPLACEMENT ENGINE NUMBER
C. NEW/REPLACEMENT ENGINE CAPACITY
E. NEW FUEL (e.g. petrol, diesel, etc.)
D. NEW BODY TYPE *
F. NEW NUMBER OF WINDOWS *
G. NEW NUMBER
OF SEATS *
* Declaration Form VRT 6, obtainable from your local Vehicle Registration Office, must also be completed when a change of Tax
Category takes place.
SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (if applicable)
Please tick the appropriate box
scrapped/
destroyed
ü
sent out of
the State
ü
and give the date
applicable:
DD
MM
YEAR
SECTION 3 - NOTIFICATION OF CHANGE OF OWNERSHIP - To be completed by the buyer only where change takes
place before the vehicle is first licensed for road use. You must send this document to the Central Vehicle Office, Freepost,
Rosslare Harbour, Co. Wexford. A new certificate will be issued to you.
Surname or
Company Name
Joint Owner (where
applicable). First Name
and Surname
Address
Title (e.g. Mr., Mrs., Ms., Miss, Rev., Dr., etc.)
First Name(s)
DECLARATION
I/We declare that I/we have checked the information given on this form and that to the best of my/our knowledge it is correct.
Signature
Date
ANY PERSON WHO ALTERS THE PARTICULARS ON THE FRONT OF THIS CERTIFICATE INCURS HEAVY PENALTIES
WARNING:
ROAD TAX LIABILITY GENERALLY COMMENCES FROM THE DATE OF REGISTRATION.
PLEASE CONTACT YOUR LOCAL MOTOR TAX OFFICE FOR FURTHER INFORMATION.
318 [ 15 ]
]
5
Regulations
S.I. No. 318 of 1992
Sch 3
THIRD SCHEDULE
Document Number where applicable
DECLARATION FOR REGISTRATION OF A NEW
VEHICLE (OTHER THAN A MOTOR CYCLE)
DUBLIN CASTLE
BEFORE COMPLETING THIS FORM PLEASE READ NOTES OVERLEAF
A. VEHICLE P AR T ICU LAR S
1
Make
2
Model and Version
3
Colour(s)
4
Body Type
5
Engine Type
7
Chassis No.
VAT:
c
o
d
e
6
C. R EGIS T R AT IO N T AX
c
o
d
e
c
o
d
e
Engine
Capacity
22
23
26
8
Engine No.
28
11
Number of
Seats
Windows
Country of Origin
12
Country whence consigned
9
14
c
o
d
e
c
o
d
e
13
Options/Extras (please tick)
yes
no
Kgs
FOR OFFICIAL USE ONLY
Day
Exempt Code
19
24
Registration
Tax Payable:
Options/Extras
IR£
27 Rate of
Tax:
25
Declared OMSP
IR£
29 Method of
payment
code
IR£
Name & Address
31
Name of Distributor
32
Name of Dealer
DISTRIBUTOR DETAILS
DEALER DETAILS
Telephone Number
S.A.D. No. & month/year (where applicable)
Fax Number
34
a. T.A.N.
b. Sales Invoice Ref.
I ..................................................................................... (block capitals)
declare that the particulars herein are true and accurate.
Signature ..................................................... Date ..............................
OMSP Standing declared on
Basic price
IR£
ADDRESS
Day Month Year
Options/Extras
IR£
G. O FFICIAL U S E O N LY
35
21
a. T.A.N.
b. Invoice Ref.
F. FO R IN FO R MAT IO N P U R P O S ES O N LY
SURNAME
OR
COMPANY
NAME
e.g. Mr., Mrs., Ms., Miss, Dr., Rev., etc.
TITLE
FIRST
NAME(S)
TOWN/CITY
COUNTY
VAT No.
IE
a. VAT No.
E. P AYER ’S D ECLAR AT IO N
33
B. O WN ER P AR T ICU LAR S
20
Basic price
IR£
Registration
Tax Category:
b. T.A.N.
Month Year
Registration Number and Date of First Registration
in the State
Receipt No. (where applicable)
18
30
Statistical Code
17
Extras/Options CODES factory fitted or fitted by Distributor (insert value
in Box 24 below.)
D . ACCO U N T IN G D ET AILS
PAYER DETAILS
Unladen Weight (Kgs)
Design Weights (Commercial Vehicles)
Kgs GCW
Axle Weights (Kgs)
GVW
15
16
10
Where VAT is also payable at the time of
registration, VAT 4 Form should be completed.
T.A.N. (where applicable)
Enter Index Mark of County/Borough:
Form VRT 3
318 [ 16 ]
Officer’s Signature and VRO Stamp
Signature ..................................................................
Declared OMSP
IR£
S.I. No. 318 of 1992
Sch 3
Regulations
NOTES
These NOTES are intended to be an aid to completing the form. In
cases of difficulty consult with any official in your local Vehicle
Registration Office. The numbers below refer to the corresponding box
numbers on the form. In certain boxes codes are required - a
comprehensive
list
of
all
codes
is
available
from
any
Vehicle
Registration Office. These codes must be inserted - not to do so will
result in a delay in your registration. VAT will only be payable at the time
of registration where a new vehicle has been acquired in another
Member State by a person/company/institution not entitled to a
deduction of VAT under section 12 of the VAT Act, 1972.
SECTION A - VEHICLE PARTICULARS
1.
3.
Only the manufacturer’s marque is to be inserted here.
Either one colour or the appropriate combination should
be entered here + CODE
4.
As appropriate (e.g. saloon, station wagon, horse box,
van,omnibus, minibus, open lorry etc.) + CODE
5.
As appropriate (e.g. petrol only, LP Gas only, petrol/LP
Gas, diesel, electricity, steam etc.) + CODE
6.
9.
Cubic Centimetres
A window is defined as including a sheet of glass or other
material capable of admitting light, whether or not encased
in a frame or channel and whether or not forming a door or
part of a door, but does not include a windscreen or
sunroof.
10-15. Inclusive - Complete as appropriate including CODES
16.
This Code will be available from the Central Vehicle Office,
Rosslare Harbour.
17.
For official use only. (If you have reserved a number the
receipt number should be entered in the sub-box provided the receipt itself should accompany this application.)
18.
Where you are entitled to an exemption from VRT please
insert the appropriate CODE in this box.
19.
Where a Single Administrative Document Number is
applicable (i.e. where the vehicle has been entered to
Customs) it should be entered here.
SECTION B - OWNER PARTICULARS
20.
As appropriate. If the owner has a VAT number or a
Trader Account Number it should be entered in the
appropriate box.
21.
A list of these index marks may be obtained at any
Vehicle Registration Office.
SECTION C - REGISTRATION TAX
Your vehicle will be classified in either Category A, Category B,
Category
C
or
Category
D.
The
Vehicle
Registration
Tax
rate
applicable to each of these categories is available from any Vehicle
Registration Office.
22.
Complete if appropriate - in this box the CODES referred
to are manufacturer/distributor codes.
23.
The basic price is the price as declared to the
Commissioners in the prescribed manner by the
manufacturer or distributor.
24.
Enter value of options/extras here.
25.
The sum of box 23 + box 24
26.
Enter A, B, C or D
27.
28.
The rate or sum appropriate to Category A, B, C or D.
The sum of box 25 x the percentage in box 27 or the
specific sum involved. Where you are claiming that your
vehicle is exempt from Registration Tax, you must enter
the appropriate CODE in box 18.
29.
Payment may be made by cash (including guaranteed
cheque and bank draft), deferred (if approved), FACT or
SECTION D - ACCOUNTING DETAILS
30.
Where the Payer is the same as the individual/company in
Section B it is sufficient to note this here.
31-32. Not be completed in cases of registrations by
private individuals
Other Public Department.
SECTION E - PAYER’S DECLARATION
33.
Payment by:
CASH
DEFERRED
E
FACT
D
OPD
J
EXEMPT
X
This box should be signed and dated by the person
named in box 30 or, in the case of a company, by an
A
authorised person.
SECTION F - FOR INFORMATION PURPOSES ONLY
34.
For distributor use only.
318 [ 17 ]
Regulations
S.I. No. 318 of 1992
Sch 4
FOURTH SCHEDULE
DECLARATION FOR REGISTRATION OF A USED VEHICLE (OTHER THAN A MOTOR
CYCLE)
DUBLIN CASTLE
BEFORE COMPLETING THIS FORM PLEASE READ NOTES OVERLEAF
A. VEHICLE P AR T ICU LAR S
1
Make
2
Model and Version
3
Colour(s)
4
Body Type
5
Engine Type
7
Chassis No.
8
C. ACCO U N T IN G D ET AILS
PAYER DETAILS
22
c
o
d
e
6
Engine
Capacity
a. VAT No.
b. T.A.N.
c
o
d
e
c
o
d
e
23
DEALER DETAILS
Name of Dealer
Telephone Number
Fax Number
a. T.A.N.
b. Sales Invoice Ref.
Engine No.
24
11
Number of
Seats
Windows
Country of Origin
12
Country whence consigned
9
Name & Address
D . P R EVIO U S R EGIS T R AT IO N S
Latest
Country of Date of latest Country of Month & Year
Registration/Registration latest
registration first
of Manufacture
Number
registration
registration
c
o
d
e
c
o
d
e
E. P AYER ’S D ECLAR AT IO N
16
17
18
25
Statistical Code
FOR OFFICIAL USE ONLY
I ..................................................................................... (block capitals)
declare that the particulars herein are true and accurate.
Signature ..................................................... Date ..............................
Day Month Year
Registration Number and Date of First Registration
in the State
Receipt No. (where applicable)
Exemption Code
19
S.A.D. No. & month/year (where applicable)
F. O FFICIAL U S E O N LY
Value as assessed by Revenue Official
26
Total OMSP
B. O WN ER P AR T ICU LAR S
20
SURNAME
OR
COMPANY
NAME
e.g. Mr., Mrs., Ms., Miss, Dr., Rev., etc.
TITLE
FIRST
NAME(S)
27
Registration
Tax Category:
29
Registration
Tax Payable:
31
IR£
28
Rate of
Tax:
30
IR£
OFFICER’S SIGNATURE AND VRO STAMP
ADDRESS
TOWN/CITY
COUNTY
VAT No.
IE
21
............................................................................ Signature
T.A.N. (where applicable)
Enter Index Mark of County/Borough:
Form VRT 4
318 [ 18 ]
Method of
payment
code
Sch 4
S.I. No. 318 of 1992
Regulations
NOTES
These NOTES are intended to be an aid to completing the form. In
cases of difficulty consult with any official in your local Vehicle
Registration Office. The numbers below refer to the corresponding
box numbers on the form. In certain boxes codes are required - a
comprehensive
list
of
all
codes
is
available
from
any
Vehicle
Registration Office.
SECTION A - VEHICLE PARTICULARS
1.
3.
Only the manufacturer’s marque is to be inserted here.
Either one colour or the appropriate combination should
be entered here + CODE
4.
As appropriate (e.g. saloon, station wagon, horse box,
van,omnibus, minibus, open lorry etc.) + CODE
5.
As appropriate (e.g. petrol only, LP Gas only, petrol/LP
Gas, diesel, electricity, steam etc.) + CODE
6.
9.
Cubic Centimetres
A window is defined as including a sheet of glass or other
material capable of admitting light, whether or not encased
in a frame or channel and whether or not forming a door or
part of a door, but does not include a windscreen or
sunroof.
10-15. Inclusive - Complete as appropriate including CODES
16.
This Code will be available from the Central Vehicle
Registration Office, Rosslare Harbour.
17.
For official use only. (If you have reserved a number the
receipt number should be entered in the sub-box provided the receipt itself should accompany this application.)
18.
Where you are entitled to an exemption from VRT please
insert the appropriate CODE in this box.
19.
Where a Single Administrative Document Number is
applicable (i.e. where the vehicle has been entered to
Customs) it should be entered here.
SECTION B - OWNER PARTICULARS
20.
As appropriate. If the owner has a VAT number or a
Trader Account Number it should be entered in the
appropriate box.
21.
A list of these index marks is available at any Vehicle
Registration Office.
SECTION C - REGISTRATION TAX
22-23. Complete if appropriate. Where the Payer is the same as
the individual/company in Section B it is sufficient to
note this in box 22. Where box 23 does not apply simply
note “not applicable” in the box.
SECTION D - PREVIOUS REGISTRATIONS
24.
Complete as appropriate.
SECTION E - PAYER’S DECLARATION
25.
This box should be signed and dated by the person
named in box 22 or, in the case of a company, by an
authorised person.
318 [ 19 ]
Regulations
S.I. No. 318 of 1992
Sch 5
FIFTH SCHEDULE
Document Number where applicable
DECLARATION FOR REGISTRATION OF A NEW OR USED
MOTOR CYCLE
DUBLIN CASTLE
BEFORE COMPLETING THIS FORM PLEASE READ NOTES OVERLEAF
A. VEHICLE P AR T ICU LAR S
1
Make
2
Model and Version
3
Colour(s)
4
Body Type
5
Engine Type
7
Frame No.
8
VAT:
c
o
d
e
6
c
o
d
e
c
o
d
e
Engine
Capacity
Where VAT is also payable at the time of
registration, form VAT 4 should be completed.
C. R EGIS T R AT IO N T AX
22
24
Up yo 350c.c.
@ IR£ ................
per c.c. =
Registration
Tax Payable:
23
Over 350c.c.
IR£ ................
per c.c. =
26
Method of
payment
Code
IR£
D . ACCO U N T IN G D ET AILS
PAYER DETAILS
Engine No.
25
Name & Address
a. VAT No.
b. T.A.N.
9
Power/Weight Ratio
10
11
Country of Origin
12
Country whence consigned
14
Maximum Design Speed (Km/hour)
15
16
Unladen Weight (Kgs)
c
o
d
e
c
o
d
e
13
Options/Extras (please tick)
yes
no
27
Name of Distributor
28
Name of Dealer
Maximum Engine Power (KW)
DISTRIBUTOR DETAILS
DEALER DETAILS
Telephone Number
Fax Number
a. T.A.N.
b. Invoice Ref.
a. T.A.N.
b. Sales Invoice Ref.
Statistical Code
D . P R EVIO U S R EGIS T R AT IO N S
17
18
FOR OFFICIAL USE ONLY
Day Month Year
Registration Number and Date of First Registration
in the State
Receipt No. (where applicable)
Exemption Code
19
THIS SECTION TO BE COMPLETED ONLY FOR USED VEHICLES
Latest
Country of Date of latest Country of Month & Year
Registration/Registration latest
registration first
of Manufacture
Number
registration
registration
29
S.A.D. No. & month/year (where applicable)
E. P AYER ’S D ECLAR AT IO N
30
B. O WN ER P AR T ICU LAR S
20
SURNAME
OR
COMPANY
NAME
e.g. Mr., Mrs., Ms., Miss, Dr., Rev., etc.
TITLE
FIRST
NAME(S)
Signature ..................................................... Date ..............................
G. O FFICIAL U S E O N LY
ADDRESS
31
TOWN/CITY
COUNTY
VAT No.
IE
21
I ..................................................................................... (block capitals)
declare that the particulars herein are true and accurate.
T.A.N. (where applicable)
Enter Index Mark of County/Borough:
Form VRT 5
318 [ 20 ]
OFFICER’S SIGNATURE AND VRO STAMP
................................................................. Signature
Sch 5
S.I. No. 318 of 1992
Regulations
NOTES
These NOTES are intended to be an aid to completing the form. In
cases of difficulty consult with any official in your local Vehicle
Registration Office. The numbers below refer to the corresponding
box numbers on the form. In certain boxes codes are required - a
comprehensive
list
of
all
codes
is available
from
any
Vehicle
Registration Office. These codes must be inserted - not to do so will
result in a delay in your registration. VAT will only be payable at the
time of registration where a new vehicle has been acquired in another
Member State by a person/company/institution not entitled to a
deduction of VAT under Section 12 of the VAT Act, 1972.
SECTION A - VEHICLE PARTICULARS
1.
3.
Only the manufacturer’s marque is to be inserted here.
Either one colour or the appropriate combination should
be entered here + CODE
4.
As appropriate + CODE
5.
As appropriate (e.g. petrol, electricity, etc.) + CODE
6.
Cubic Centimetres.
9.
As appropriate.
10-15. Inclusive - Complete as appropriate including CODES
16.
This Code will be available from the Central Vehicle Office,
Rosslare Harbour.
17.
For official use only. (If you have reserved a number the
receipt number should be entered in the sub-box provided the receipt itself should accompany this application.)
18.
Where you are entitled to an exemption from VRT please
insert the appropriate CODE in this box.
19.
Where a Single Administrative Document Number is
applicable (i.e. where the vehicle has been entered to
Customs) it should be entered here.
SECTION B - OWNER PARTICULARS
20.
As appropriate. If the owner has a VAT number or a
Trader Account Number it should be entered in the
appropriate box.
21.
A list of these index marks is available at any Vehicle
Registration Office.
SECTION C - REGISTRATION TAX
22-23. The rates of Vehicle Registration Tax applicable are
available from any Vehicle Registration Office.
24.
The total resulting from the calculations in boxes 22
and 23. Where you are claiming that your vehicle is
exempt from Registration Tax, you must have entered
the CODE in box 18.
25.
Payment may be made by cash (including guaranteed
cheque and bank draft), deferred (if approved), FACT or
Other Public Department.
SECTION D - ACCOUNTING DETAILS
26-28. Complete as appropriate. Where the Payer is the same
as the individual/company in Section B it is sufficient
to note this in box 26. Where boxes 27 and 28 do not
apply simply note “not applicable” in both boxes.
Payment by:
CASH
A
DEFERRED
E
FACT
D
OPD
J
EXEMPT
X
SECTION E - PREVIOUS REGISTRATIONS
Complete this section only where the vehicle is used.
SECTION F - PAYER’S DECLARATION
30.
This box should be signed and dated by the person
named in box 26 or, in the case of a company, by an
authorised person.
318 [ 21 ]
Regulations
S.I. No. 318 of 1992
GIVEN this 5th day of November, 1992.
D. B. QUIGLEY,
Revenue Commissioner.
Amendments
1.
2.
3.
4.
5.
6.
Definition of “fregistration number” inserted by SI 437/1992 reg 12(a) with effect from 1 January 1993.
Reg 7(3) substituted by SI 252/1993 reg 8(1)(a) with effect from 17 June 1993; previously “(3) An original declaration in relation
to a vehicle signed by the person paying tax on the vehicle, or, in the case of a company, signed by a person nominated by the
company, shall be presented to a registration office at the time of the making of the declaration, together with any other
documents the Commissioners may require to satisfy themselves as to the bona fides of the application. In the case of an
authorised person, the declaration duly signed pursuant to this paragraph in respect of the registration of a new vehicle may
be presented by means of a facsimile machine. Where a declaration is presented to a registration office by means of a
facsimile machine, the original declaration shall be forwarded to that registration office by the authorised person not more than
3 working days later.”
Reg 11(4) substituted by SI 252/1993 reg 8(1)(b) with effect from 1 October, 1993; previously ir(4) At each change of
ownership of a registered vehicle, the certificate relating to the vehicle shall be handed over to the new owner.le
Words ioin writingla deleted by SI 437/1992 reg 12(b) with effect from 1 January, 1993.
Second Schedule substituted by SI 252/1993 reg 8(1)(c) with effect from 1 October, 1993; previously as at Annex 1 to this SI.
First Schedule substituted by SI 432/1999 with effect from 22 December, 1999, previously as at Annex 2 to this SI.
Notes
Section 138(7) was repealed by the 1995 General Excise appeal provisions.
318 ( 22 )
S.I. No. 318 of 1992
Regulations
318 ( 23 )
Regulations
S.I. No. 318 of 1992
ANNEX 1
Original FIRST SCHEDULE of SI 318/1992 substituted by SI 432/1999 with effect from 22 December 1999.
FIRST SCHEDULE
Form of Identification Marks
1. The following provisions shall be complied with in respect of identification marks to be
exhibited on vehicles entered in the register.
2. The identification mark of a vehicle shall be displayed on a rectangular plate which shall
correspond with either Diagram No. 1 or Diagram No. 2 shown below.
BAILE ÁTHA CLIATH
IRL
93-D-23450
Diagram No. 1
BAILE ÁTHA CLIATH
IRL
93-D
23450
Diagram No. 2
3. (a) The plate on which an identification mark is exhibited (in this Schedule referred to as
“the plate”) shall not contain any words, letters, numbers, emblems or other marks of
any kind other than those required under this Schedule.
(b) The identification mark shall not incorporate the figure nought unless such figure forms
part of the identification mark assigned to the vehicle by the Commissioners.
4. The plate shall exhibit the placename set out in the Table to this paragraph opposite the
mention in the Table of the index mark on the plate, the flag of the European Communities
and the letters IRL all of which shall be arranged in conformity with this Schedule.
318 [ 24 ]
S.I. No. 318 of 1992
Regulations
TABLE
INDEX MARKS AND CORRESPONDING PLACENAMES
Index
Mark
Corresponding
Placename
Index
Mark
Corresponding
Placename
Index
Mark
Corresponding
Placename
CW
CN
CE
C
D
DL
G
KY
KE
KK
Ceatharlach
An Cabhán
An Clár
Corcaigh
Baile Átha Cliath
Dún na nGall
Gaillimh
Ciarraí
Cill Dara
Cill Chainnigh
L
LS
LM
LK
LD
LH
MO
MH
MN
OY
Luimneach
Laois
Liatroim
Luimneach
An Longfort
Lú
Maigh Eo
An Mhí
Muineachán
Uibh Fhailí
RN
SO
TN
TS
W
WD
WH
WX
WW
Ros Comáin
Sligeach
Tiobraid Árann
Tiobraid Árann
Port Láirge
Port Láirge
An Iarmhí
Loch Garman
Cill Mhantáin
5. The periphery of the plate shall be marked all around by a black border having a stroke width
of 5 millimetres and the plate shall be made of metal or plastic.
6. An identification mark which is exhibited on a metal plate shall be embossed by being raised
above the flat surface of the plate and shall form part of the plate.
7. An identification mark which is exhibited on a plastic plate shall be affixed with an adhesive
substance to the rear of the plate and be so affixed that it cannot be readily detached
therefrom.
8. A plate made of plastic shall be constructed of transparent material of at least 2.5 millimetres
in thickness.
9. The identification mark and placename shall be formed of black characters and shall be
exhibited on white reflex reflective material so that the identification mark appears at all
times from the front of the plate as black characters on a white background.
10. The flag of the European Communities shall appear as a circle of twelve gold stars against a
blue background (of a colour shade generally known as royal blue); the centrepoints of the
twelve stars shall form a circle with a radius of 15 millimetres and the straight lines forming
the apexes of the stars shall be 4 millimetres in length.
11. The letters IRL shall appear in white letters on the blue background of the flag of the
European Communities underneath the circle of stars and each such letter shall have a height
of 20 millimetres and a stroke width of 4 millimetres. The total width of the space taken by
each of the letters R and L shall be 12 millimetres. The distances between adjoining letters
shall be uniform.
12. The blue background and gold stars of the flag of the European Communities and the white
letters IRL shall be formed of reflex reflective material.
318 [ 25 ]
Regulations
S.I. No. 318 of 1992
13. The placename shall appear in black letters above the identification mark and each letter of
the placename shall have a height of not less than 12 millimetres and a stroke width of not less
than 3 millimetres. The total width of the space taken by each letter (other than the letter I)
shall be not less than 9 millimetres. Where an accented vowel occurs in the placename the
length accent character shall have a height of 2 millimetres above the letter. The distances
between the nearest parts of adjoining letters shall be uniform. Where the placename
comprises more than one word the distances between the nearest letters of adjoining words
shall be uniform and not less than three times the distance between adjoining letters.
14. The identification mark shall appear in black characters and each letter or figure shall have a
height of 70 millimetres and a stroke width of 10 millimetres. The total width of the space
taken by each letter or figure (other than the letter “I” or the number “1") shall be 36
millimetres. The distances between adjoining letters and adjoining figures shall be uniform
and shall be not less than 8 millimetres.
15. The distance between the inner edge of the blue background of the flag of the European
Communities and the first letter of the placename shall be equal to the distance between the
last letter of the placename and the inner edge of the black border on the right-hand side of the
plate and shall be not less than 8 millimetres.
16. In the case of an identification mark which is exhibited on a plate in conformity with Diagram
No. 1 shown in paragraph 2 of this Schedule(a) the external size of the plate shall be 520 millimetres in width and 110 millimetres in
height;
(b) the blue background of the flag of the European Communities shall extend vertically
from the inner edge of the black border at the top of the plate to the inner edge of the
black border at the bottom of the plate and shall extend horizontally for a distance of 40
millimetres from the inner edge of the black border on the left-hand side of the plate;
(c) the distance between the inner edge of the blue background of the flag of the European
Communities and the first figure of the identification mark shall be equal to the distance
between the last figure of the identification mark and the inner edge of the black border
on the right-hand side of the plate and shall be not less than 8 millimetres;
(d) the index mark shall be separated from adjoining figures on each side of the index mark
by a hyphen with a stroke width of 10 millimetres which shall extend horizontally for a
distance of 22 millimetres; the distances between each hyphen and the nearest part of
any adjoining letter or figure shall be uniform and shall be not less than 10 millimetres;
(e) the margin between the inner edge of the black border at the top of the plate and the
nearest part of any letter in the placename (excluding any length accent) shall be 5
millimetres in height;
(f)
the space between the nearest part of any letter of the placename and any letter or figure
of the identification mark shall be not less than 4 millimetres in height;
(g) the space between the nearest part of any letter or figure of the identification mark and
the inner edge of the black border at the bottom of the plate shall be not less than 8
millimetres in height.
318 [ 26 ]
SI. No. 318 of 1992
Regulations
17. In the case of an identification mark which is exhibited on a plate in conformity with Diagram
No. 2 shown in paragraph 2 of this Schedule(a) the external size of the plate shall be 340 millimetres in width and 220 millimetres in
height;
(b) the blue background of the flag of the European Communities shall be located at the top
left-hand corner of the plate and shall extend vertically downwards from the inner edge
of the black border at the top of the plate for a distance of 100 millimetres and shall
extend horizontally from the inner edge of the black border at the left-hand side of the
plate for a distance of 40 millimetres;
(c) the distance between the inner edge of the blue background of the flag of the European
Communities and the first figure of the identification mark shall be equal to the distance
between the last letter of the index mark and the inner edge of the black border on the
right-hand side of the plate;
(d) the index mark shall be separated from the figures on the upper line of the identification
mark by a hypen with a stroke width of 10 millimeters which shall extend horizontally
for a distance of 22 millimetres; the distance between the hypen and the nearest part of
any adjoining letter or figure shall be uniform and shall be not less than 10 millimetres;
(e) the distance between the inner edge of the black border at the left-hand side of the plate
and the nearest figure on the lower line of the identification mark shall be equal to the
distance between the last figure on that line and the inner edge of the black border at the
right-hand side of the plate and shall be not less than 40 millimetres;
(f)
the margin between the inner edge of the black border at the top of the plate and the
nearest part of any letter in the placename (excluding any length accent) shall be 12
millimetres in height;
(g) the space between the nearest part of any letter of the placename and the nearest part of
any character in the upper line of the identification mark shall be not less than 12
millimetres in height;
(h) the space between the upper and lower line of the identification mark shall be not less
than 12 millimetres in height;
(i)
the margin between the lower line of the identification mark and the inner edge of the
black border at the bottom of the plate shall be not less than 12 millimetres in height.
18. In the case of an identification mark exhibited on a bicycle, an invalid carriage or a
pedestrian- controlled vehicle:(a) any of the dimensions prescribed in paragraph 5, 10, 11, 13, 14, 15, 16 or 17 of this
Schedule may be reduced to an amount which is not less than half of the amount so
prescribed, and
(b) the plate need not be rectangular provided that the letters and figures thereon comply as
nearly as possible with the arrangement shown in Diagram No. 1 or Diagram No. 2 in
paragraph 2 of this Schedule or as described in paragraph 19 of this Schedule, as the
case may be.
19. In the case of a bicycle, an invalid carriage or a pedestrian-controlled vehicle on which an
identification mark is displayed on a plate generally of the type shown in the said Diagram
No. 2, if the dimensions of the identification mark or plate are reduced in accordance with
paragraph 18 of this Schedule, the identification mark or plate shall not be held to be in
contravention of this Schedule solely because:-
318 [ 27 ]
Regulations
S.I. No. 318 of 1992
(a) the flag of the European Communities is at the bottom left-hand corner of the plate, and
(b) part of the placename is above the flag of the European Communities.
20. In the case of a vehicle which is provided with an indented space to accommodate a
registration plate and the size of the space is such that it can accommodate neither a plate of
the dimensions prescribed in paragraph 16 (a) of this Schedule nor a plate of the dimensions
prescribed in paragraph 17(a) of this Schedule, the dimensions prescribed in paragraphs 5,
10, 11, 13, 14, 15, 16 or 17 of this Schedule may be reduced provided that the dimensions as
so reduced comply as nearly as possible with the dimensions so prescribed.
21. An identification mark or plate shall not be held to be in contravention of this Schedule by
reason only of failure to comply with the dimensions prescribed in this Schedule provided
that:(a) in the case of a prescribed dimension which is 70 millimetres or less, the difference
between the dimension of the identification mark or plate and the prescribed
dimensions is not greater than 1 millimetre, and
(b) in the case of a prescribed dimension which is greater than 70 millimetres, the
difference between the dimension of the identification mark or plate and the prescribed
dimension is not greater than 3 millimetres.
22. The provisions of paragraphs 2 to 21 of this Schedule shall not apply in the case of a large
public service vehicle (within the meaning of the Road Traffic Act, 1961 (No. 24 of 1961)) on
which an identification mark is so constructed and used that it is illuminated by transparency
or translucency and in such a case the characters of the identification mark shall appear white
when the mark is so illuminated and shall appear at all other times white against a black
background.
23. The provisions of this Schedule shall be deemed to be complied with in relation to an
identification mark which incorporates the index mark ZV if the identification mark
exhibited on the vehicle complies with the provisions of Part 1 of the Third Schedule to the
6
Road Vehicles (Registration and Licensing) Regulations, 1982 (S.I. No. 311 of 1982).
318 [ 28 ]
S.I. No. 318 of 1992
Regulations
318 ( 29 )
Regulations
S.I. No. 318 of 1992
ANNEX 2
Original SECOND SCHEDULE of SI 318/1992 substituted by SI 252/1993 with effect from 1 October 1993
OW N E R
DUBLIN CASTLE
PART I
DOCUMENT NO.
VEHICLE REGISTRATION NO.
If you sell or transfer the vehicle to someone else, Part 1 of this document must be detached and posted (without postage stamp) to the
Central Vehicle Office, Freepost, Rosslare Harbour, Co. Wexford. Part II of this document must be handed to the new owner
VEHICLE
REGISTRATION CERTIFICATE
VEHICLE REGISTRATION NO.
DUBLIN CASTLE
Make:
Model:
This Certificate is issued by the Revenue
Commissioners. Officers of the Revenue
Commissioners, Members of the Garda
Siochana, and Officials of the Motor Tax
Colour(s):
Body Type:
Office may require you to produce the
Certificate at any time.
YOU ARE REQUIRED BY LAW TO NOTIFY
Engine Number:
Engine Type:
YOUR LOCAL VEHICLE REGISTRATION
Engine Capacity:
OFFICE OF CHANGES TO ANY OF THE
Chassis/Frame Number:
DETAILS ON THIS DOCUMENT, AS SOON
AS THEY OCCUR.
Number of Windows:
Number of Seats:
In the event of a change the boxes overleaf
should be completed as appropriate. For
further information, please telephone your
local Vehicle Registration Office or the
Central Vehicle Office.
AT EACH CHANGE OF OWNERSHIP,
Search Code:
Statistical Code:
Exemption Code:
Vehicle Category:
THIS DOCUMENT MUST BE HANDED TO
THE NEW OWNER. WHERE THE VEHICLE
IS SCRAPPED, DESTROYED OR SENT
PERMANENTLY OUT OF THE
STATE THIS DOCUMENT SHOULD BE
Date of Registration:
Month and Year of First
Registration or Manufacture:
POSTED (without postage stamp) TO THE
CENTRAL VEHICLE OFFICE, FREEPOST,
Document No.:
ROSSLARE HARBOUR, CO. WEXFORD.
RESTRICTION (if any)
___________________________________
Authorised Official
318 [ 30 ]
SERIAL NO.
PART II
S.I. No. 318 of 1992
Regulations
THIS TEAR-OFF SECTION MUST BE DETACHED AND POSTED (without postage stamp) TO THE
CENTRAL VEHICLE OFFICE, FREEPOST, ROSSLARE HARBOUR, CO. WEXFORD
NOTIFICATION OF CHANGES You must notify changes IMMEDIATELY by completing the
appropriate section(s) below in BLOCK CAPITAL LETTERS,
signing the DECLARATION and sending this document to your local
Vehicle Registration Office.
SECTION 1 - CHANGE OF VEHICLE PARTICULARS (if applicable) and date
of change
D D M M YEAR
A. NEW COLOUR (insert new basic colour e.g. red, green, etc.)
B. NEW/REPLACEMENT ENGINE NUMBER
C. NEW/REPLACEMENT ENGINE CAPACITY
D. NEW BODY TYPE *
E. NEW FUEL (e.g. petrol, diesel, etc.)
F. NEW NUMBER OF WINDOWS *
G. NEW NUMBER OF SEATS *
* Declaration Form VRT 6, obtainable from your local Vehicle Registration Office, must also be completed when a change of Tax
Category takes place.
SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (if applicable)
Please tick
ü the appropriate box
scrapped/
destroyed
ü
sent out of
the State
ü
and give the date
applicable:
D D M M YEAR
DECLARATION
I declare that I have checked the information given on this form and that to the best of my knowledge it is correct.
Signature
Date
ANY PERSON WHO ALTERS THE PARTICULARS ON THE FRONT OF THIS CERTIFICATE INCURS HEAVY PENALTIES
318 [ 31 ]
Regulations
S.I. No. 437 of 1992
S.I. No. 437 of 1992
STATUTORY INSTRUMENTS.
S.I. No. 437 of 1992.
_______________________
VEHICLE REGISTRATION AND TAXATION
(NO. 2) REGULATIONS, 1992.
reg 1.
S.I. No. 437 of 1992
Regulations
S.I. No. 437 of 1992 VEHICLE REGISTRATION AND TAXATION (NO. 2)
REGULATIONS, 1992 (as amended by S.I. No. 252 of 1993)
Notes
These Regulations lay down conditions governing the registration and taxation of
vehicles, and should be read together with the Vehicle Registration and Taxation
Regulations, 1992, (S.I. No. 318 of 1992).
s141
The Revenue Commissioners, in exercise of the powers conferred on them by
section 141 of the Finance Act, 1992, (No. 9 of 1992), as amended by section 14 of
the Finance (No. 2) Act, 1992 (No. 28 of 1992), hereby make the following
Regulations:
1. These Regulations may be cited as the Vehicle Registration and Taxation
(No. 2) Regulations, 1992.
2. These Regulations shall come into operation on the 1st day of January, 1993.
3. In these Regulations –
“the Act” means the Finance Act, 1992 (No. 9 of 1992), as amended by the
Finance (No. 2) Act, 1992, (No. 28 of 1992);
s130
“the Act of 1952”, “authorised person” and “vehicle” have the meanings assigned
to them by Chapter IV of Part II of the Act;
“the Commissioners” means the Revenue Commissioners;
“tax” means vehicle registration tax;
“the Regulations” means the Vehicle Registration and Taxation Regulations,
1992 (S.I. No. 318 of 1992);
s131(1)(e)
s131(1)(g)
s141(2)(p)
“the zz register” means the register established under section 131 (1) (e) of the
Act.
4. (1) In this Regulation “the registration body” means the body appointed by the
Commissioners by paragraph (9) of this Regulation.
(2) The registration body shall, in the performance of its fu nctions under the Act
and these Regulations, comply with the instructions of the Commissioners, keep
them supplied with up to date copies of the register and furnish them with such
extracts from the register as they may request.
s131(1)(e)(ii)
s141(2)(b),(c)
(3) A person who applies to the registration body under section 131 (1) (e)of the
Act for the registration of a vehicle in the zz register shall furnish to that body, in
the form of the declaration specified in the Schedule to these Regulations, the
particulars for which provision is made in the form.
(4) The zz register shall consist of the declarations made by the owners of the
vehicles concerned in accordance with paragraph (3), as accepted by the
registration body.
437 ( 1 )
Regulations
s131(1)(e)(i)
s131(1)(h)
S.I. No. 437 of 1992
reg 4.
(5) When declaring a vehicle for registration in the zz register, a person (in this
Regulation referred to as “the declarant”) shall show, to the satisfaction of the
registration body, that he is a person established outside the State, that the vehicle
is in the State temporarily only and solely for the use of persons established
outside the State and, as respects the use of the vehicle in a public place, that there
is compliance with section 56 of the Road Traffic Act, 1961 (No. 24 of 1961).
(6) Where the registration body is satisfied that a declarant is a person established
outside the State and that the vehicle to which his declaration relates qualifies for
registration in the zz register, it shall assign an identification mark to the vehicle
containing the letters zz and a unique number and shall issue to the declarant –
(a) a card (referred to subsequently in these Regulations as “a registration
card”) specifying the identification mark, such particulars of the vehicle
as the commissioners may determine, the name and address of the owner
of the vehicle and such other (if any) particulars as the Commissioners
may determine, and
(b) 2 rectangular plates on which is exhibited the identification mark
assigned to the vehicle under this paragraph.
s131(1)(h)
(7) The identification mark aforesaid shall be displayed on the vehicle in
accordance with section 131 (1) (h) of the Act by means of the registration plates
issued by the registration body under paragraph (6) of this Regulation.
(8) Aregistration in the zz register shall be valid for 1 month from the date of
issue. However, where a declarant requires a period of validity of the registration
in excess of 1 month, he shall apply in writing to the Commissioners therefore and
the Commissioners may extend the period of such validity if they are satisfied that
the declarant will continue to remain established outside the State for the period,
as extended, of such validity and that the vehicle concerned will not be used by a
person established in the State during that period. Where the period of validity of a
registration is extended under this paragraph, the Commissioners shall issue to the
declarant concerned a document (in these Regulations referred to as “a
confirmation”) confirming the extension and specifying the period thereof.
s131(1)(g)
s131(1)(f)
s131(1)(f)
(9) The Automobile Association of Ireland is hereby appointed to maintain the zz
register on behalf of the Commissioners.
(10) In this Regulation “person established outside the State” means an individual
having his normal residence outside the State or a person (other than an
individual) having his only or principal place of business outside the State.
[(11)(a) In this Regulation “normal residence”means the place where a person
usually lives, that is to say, where he lives for at least 185 days in each
year, because of personal and occupational ties, or, in the case of a person
with no occupational ties, because of personal ties.
However, the normal residence of a person whose occupational ties are in
a different place from his personal ties, and who consequently lives in
turn in different places situated in 2 or more countries shall be regarded as
being the place of his personal ties:
437 ( 2 )
reg 5.
S.I. No. 437 of 1992
Regulations
Provided that such person returns to the place of his personal ties
regularly. This proviso shall not apply if the person is living in a country
in order to carry out a task of a definite duration.
A person who lives in a country primarily for the purposes of attending a
school or university or other educational or vocational establishment
shall not be regarded as having his normal residence in that country.] 1
(b) Proof of normal residence may be given by means of documents relating
to the acquisition of property or to employment or cessation of
employment or to other transactions carried out in the course of day to
day living and, in addition to or in substitution for the foregoing
documents or any of them, any other documentary evidence the
Commissioners require or accept.
s131(2)(c)
5. (1) The particulars declared to the Commissioners under subsection (2) (c)of
section 131 of the Act shall be those specified in SECTION 1 of the part entitled
“NOTIFICATION OF CHANGES” of the certificate of registration set out in the
Second Schedule to the Regulations.
(2) Adeclaration under the said subsection (2) (c) shall be made by completing
the said SECTION 1 and submitting the said certificate to the Commissioners.
s131(5A)
s141(2)(q)
6. (1) A request under section 131 (5A) shall be in writing and shall not be made
before the 1st day of November in the year immediately preceding the year in
which the vehicle concerned is proposed to be brought into use.
(2) Afee of £315 is hereby prescribed for the purpose of the said section 131
(5A).
(3) A mark assigned under the said section 131 (5A) shall not be displayed on the
vehicle concerned until it would, but for such assignment, fall to be assigned
under Regulation 9 (3) of the Regulations.
s134(6)
s141(2)(o)
s134(7)
s141(2)(s)
7. A person who seeks the repayment under section 134 (6) of the Act of the tax
paid on the registration of a vehicle shall make an application in writing to the
Commissioners within 21 days of such registration for the repayment, shall set out
in the application the exceptional circumstances claimed to warrant the repayment
and shall furnish to the Commissioners, if so requested by them, proof to the
satisfaction of the Commissioners of those circumstances.
8. A person who seeks the repayment under section 134 (7) of the Act of any tax
paid on the registration of a vehicle shall, if so requested by the Commissioners,
furnish to them not later than the 10th day of the month immediately following
that in which the vehicle was registered, such information as they may specify in
relation to such of the following matters as they may specify, that is to say, the
ownership and use of the vehicle and the source of the moneys used for its
acquisition.
437 ( 3 )
Regulations
s136(8)
s141(2)(r)
S.I. No. 437 of 1992
reg 9.
9. The conditions, restrictions and limitations under which an unregistered
vehicle may be used in a public place by an authorised person in accordance with
section 136 (8) of the Act shall be as follows:
(a) the vehicle shall be used only for the purpose of inspecting or testing it in
the course of or following repair of or modification to it, delivering it to
an authorised person, driving it to a port or airport or to a place on the land
frontier of the State for the purposes of its immediate exportation,
demonstrating it to a person who is considering purchasing it or for any
other purpose specified by the Commissioners in any particular case,
(b) the vehicle shall not be used on Sundays or public holidays or before 6.00
a.m. or after 10.00 p.m. on any other day without the permission of the
Commissioners,
(c) the vehicle shall not have travelled more than 3,000 kilometres in the
State, and
(d) the vehicle shall be one to which subsection (6) of section 21 of the
Finance (No. 2) Act, 1992 (No. 28 of 1992), Note applies and there shall be
exhibited on it in accordance with that section a trade licence issued
under that section.
s131(5)
s141(2)(g)
s142
10. Upon application in writing to the Commissioners in that behalf by the owner
of a vehicle and upon furnishing to them such information as they may reasonably
require for the purposes of their functions under this Regulation, the
Commissioners may, notwithstanding Regulation 9 (6) of the Regulations, if the
vehicle is not required to be the subject of a licence under the Act of 1952, issue to
such owner a permit in writing authorising (in lieu of complying with the said
Regulation 9 (6)) the permanent exhibition of the identification mark assigned to
the vehicle under section 131 (5) of the Act on the chassis or frame of the vehicle in
a legible form and in an accessible position.
11. (1) An officer of the Commissioners, authorised in writing in that behalf by
the Commissioners (upon production of his authorisation if so requested by any
person affected), or a member of the Garda Síochána may require the driver of a
vehicle exhibiting a registration mark assigned to the vehicle under Regulation 4
of these Regulations or a vehicle to which Regulation 10 applies to produce the
registration card relating to the vehicle issued under paragraph (6) of the said
Regulation 4 and any confirmation issued under paragraph (8) of the said
Regulation 4 in relation to the vehicle or, as the case may be, a permit issued under
Regulation 10 of these Regulations in relation to the vehicle and the driver shall
comply with the request.
(2) An officer of the Commissioners in uniform may require the driver of a
vehicle exhibiting a registration mark assigned to it under the said Regulation 4 or
a vehicle to which the said Regulation 10 applies to stop the vehicle and the driver
of the vehicle shall comply with the requirement.
437 ( 4 )
reg 12.
S.I. No. 437 of 1992
Regulations
12. The Regulations are hereby amended –
(a) in Regulation 4, by the insertion of the following definition after the
definition of “distributor”:
“ ‘registration number’, in relation to a vehicle, means the identification
mark assigned to the vehicle under section 131 (5) of the Act;”, and
(b) in Regulation 15, by the deletion in paragraph (1) of “in writing”.
13. Where, as respects any class of person the Commissioners so allow and
subject to any conditions which they may think fit to impose, compliance in whole
or in part, with any of these Regulations shall not be required.
437 ( 5 )
Regulations
SI. No. 437 of 1992
SCHEDULE
C. & E. 1090
DECLARATION FOR TEMPORARY REGISTRATION OF A MOTOR VEHICLE
(Please read notes overleaf before completing this form)
SURNAME (MR/MRS/MS)
If vehicle is supplied by a dealer in Ireland, please state:
FIRST NAME(S)
NAME OF DEALER
PERMANENT ADDRESS OUTSIDE IRELAND
FULL ADDRESS
...........................................................................
.
................................................
....................................................
............................................................................
...........................................................................
............................................................................
.
VEHICLE DETAILS
MAKE
MODEL
VERSION
COLOUR
ENGINE NO.
CHASSIS NO.
If the vehicle is already registered abroad, please state:
Registration No. ..................................................................
Country of Registration ..........................................
Year of Manufacture or 1st Registration ............................
Period for which temporary registration in Ireland is required?
DECLARATION:
I declare that I am a person established outside the State and that the vehicle detailed above is solely for my use while in
the State and will not be driven by a State resident for the period of its temporary registration.
Signature of Applicant ....................................................................
Date
FOR OFFICE USE ONLY
PROOF OF ESTABLISHMENT OUTSIDE THE STATE
* Proof (i.e. documentary evidence, e.g. ID Card,
INSURANCE PARTICULARS
Name of Irish Insurance Company
Passpost, Driving Licence etc.) being supplied to
confirm that the declarant is a person established
outside the State:
1. ...................................................................
Insurance Policy No.
2. ...................................................................
ZZ Registration Number
ZZ _________________
3. ...................................................................
* Please state document no. if applicable.
Insurance Expiry Date
Issued by me today, and valid until
If the period exceeds one month, a copy of the Commissioners’ confirmation is attached.
Signature (for Registration Body) .....................................................................
437 [ 6 ]
Date
reg 12.
S.I. No. 437 of 1992
Regulations
GIVEN this 31st day of December, 1992.
D. B. QUIGLEY,
Revenue Commissioner.
Amendments
1.
Reg 4(11)(a) substituted by Vehicle Registration and Taxation Regulations 1993 (S.I. 252/1993) reg 9 with effect from 17 June
1993; previously ir11(a) In this Regulation lenormal residence" means the place where a person usually lives, that is to say,
where he lives for at least 185 days in each year, because of personal and occupational ties (attendance at a school or
university or other educational or vocational establishment not being regarded for the purposes of this definition as an
occupational tie) or, in the case of a person with no occupational ties, because of personal ties. However, the normal residence
of a person whose occupational ties are in a different place from his personal ties and who consequently lives in turn in different
places situated in 2 or more countries shall be regarded as being the place of his personal ties: Provided that such person
returns to the place of his personal ties regularly. This proviso shall not apply if the person is living in a country in order to carry
out a task of a definite duration."
Notes
FA (No. 2) 1992 s21(6) refers to trade licenses (plates) issued by the Department of the Environment and Local Government to
persons carrying on the business of manufacturing, dealing, distributing or repairing vehicles.
437 ( 7 )
Regulations
S.I. No. 59 of 1993
S.I. No. 59 of 1993
STATUTORY INSTRUMENTS.
S.I. No. 59 of 1993.
______________________
VEHICLE REGISTRATION TAX (PERMANENT RELIEFS)
REGULATIONS, 1993.
reg 1.
S.I. No. 59 of 1993
Regulations
S.I. No. 59 of 1993 VEHICLE REGISTRATION TAX (PERMANENT
RELIEFS) REGULATIONS, 1993.
Notes
These Regulations, which are effective from 1 January, 1993, lay down the conditions
governing the registration of vehicles without payment of vehicle registration tax where
such vehicles are brought permanently into the State–
(a) in connection with a transfer of normal residence;
(b) in connection with a transfer of a business activity;
(c) following acquisition by inheritance;
(d) as gifts by approved official bodies, public authorities or groups;
(e) for the use of the European Foundation for the improvement of living
and working conditions and the institutions of the EC and their officials, and
(f) under diplomatic, consular or similar arrangements.
s141(3),(4)
s134
I, BERTIE AHERN, Minister for Finance, in exercise of the powers conferred on
me by section 141 (3) of the Finance Act, 1992 (No. 9 of 1992), hereby make the
following Regulations:
1. These Regulations may be cited as the Vehicle Registration Tax (Permanent
Reliefs) Regulations, 1993.
2. These Regulations shall be deemed to have come into operation on the 1st day
of January, 1993.
3. (1) In these Regulations –
“the Act” means the Finance Act, 1992 (No. 9 of 1992);
“normal residence” means the place where a person usually lives, that is to say,
where he lives for at least 185 days in each year, because of personal and
occupational ties, or, in the case of a person with no occupational ties, because of
personal ties.
However, the normal residence of a person whose occupational ties are in a
different place from his personal ties and who consequently lives in turn in
different places situated in 2 or more countries shall be regarded as being the place
of his personal ties:
Provided that such person returns to the place of his personal ties regularly. This
proviso shall not apply where the person is living in a country in order to carry out
a task of a duration of less than one year.
A person who lives in a country primarily for the purposes of attending a school or
university or other educational or vocational establishment shall not be regarded
as having his normal residence in that country.
59 ( 1 )
Regulations
S.I. No. 59 of 1993
“personal property” means property for the personal use of the person concerned
and his household living with him outside the State but does not include property
which by reason of its nature or quantity reflects any commercial interest or is
intended to be used for any commercial purpose.
(2) An expression or word used in these Regulations and also used in Chapter IV
of Part II of the Act shall, unless the contrary intention appears, have in these
Regulations the meaning that it has in that Chapter.
Transfer of residence
s134(1)(a)
s141(4)(a)
4. (1) Subject to paragraph (5), the relief under section 134 (1) (a) of the Act shall
be granted for any vehicle –
(a) which is the personal property of an individual transferring his normal
residence to the State and which has been in the possession of and used by
him outside the State for a period of at least six months before the date on
which he ceases to have his normal residence outside the State,
(b) which has been acquired under the general conditions of taxation in force
in the domestic market of a country and which is not the subject, on the
grounds of exportation or departure from that country, of any exemption
from or any refund of value-added tax, excise duty or any other
consumption tax, and
s141(4)(c)
s134(1)(g)
(c) in respect of which an application for relief, in such form as may be
specified by the Commissioners, is made to the Commissioners not later
than the next working day following its arrival in the State or, in case the
vehicle requires the making of a customs entry on arrival in the State, not
later than the next working day after its release from customs control.
(2) Where a vehicle is –
(a) supplied under diplomatic or consular arrangements, or
(b) supplied to an international organisation recognised as such by the
Minister for Foreign Affairs or to a member of such an organisation
within the limits and under the conditions laid down by the international
convention establishing the organisation, or by another similar
agreement, the conditions specified in paragraph (1) (b) of this
Regulation shall be deemed to have been complied with as respects the
vehicle and in paragraph (1) (a) of this Regulation the reference to 6
months shall be construed as a reference to 12 months.
(3) Proof shall be supplied to the Commissioners within one month of the date of
the application for the relief aforesaid that the conditions specified in paragraph
(1) of this Regulation have been compiled with. The proof shall consist of–
(a) a sales invoice, receipt of purchase, or other similar document, which
clearly establishes, where relevant, that any value-added tax, excise duty
or other consumption tax payable on the vehicle concerned outside the
State was paid and not refunded,
59 ( 2 )
reg 4.
S.I. No. 59 of 1993
Regulations
(b) in relation to the possession of and use of the vehicle by the person
concerned for the appropriate period aforesaid, the vehicle registration
document and insurance certificates for the vehicle,
(c) in relation to normal residence outside the State, documents relating to
the acquisition of property, or to employment or cessation of
employment, or to other transactions carried out in the course of
day-to-day living,
(d) in relation to the transfer of normal residence to a place in the State,
documents relating to the disposal of property in the country of departure
and the acquisition of property in the State or to employment (including
statements in writing from the person’s employer in the State), and
(e) evidence of the date on which the vehicle was brought into the State, and,
in addition to the foregoing or in substitution for it or any of it, any other
documentary evidence the Commissioners require or accept.
(4) Avehicle in respect of which the relief aforesaid is claimed shall be produced
to the Commissioners for examination.
s141(4)(c)
(5) The relief aforesaid shall not be granted–
(a) in respect of a vehicle brought into the State more than 12 months after
the transfer of normal residence unless the Commissioners, in their
discretion, so decide in any particular case, or
(b) in the case of a person who transferred his normal residence from the
State to a country outside the State in order to carry out a task of a duration
of one year or more and who, upon completion of the task, transfers his
normal residence back to the State, in respect of a vehicle in the period of
5 years following the granting of such relief in any particular case or of
relief in corresponding circumstances under the provisions that applied
in relation to the grant of relief from import taxes by the Commissioners
in the case of transfer of residence to the State in force immediately
before the 1st day of January, 1993:
Provided that, in the case of a person who commenced so living before
the date of the making of these Regulations and who transfers his normal
residence to the State after that date on the completion of the task
concerned, this paragraph shall not apply in relation to a vehicle brought
into the State by him upon such transfer.
s141(4)(e)
(6) A vehicle in respect of which the relief aforesaid has been granted shall not be
sold or otherwise disposed of, hired out, lent or given as security in the State
during the period of 12 months following its registration by the Commissioners
unless the vehicle registration tax to which the relief aforesaid relates is paid
thereon, except with the prior permission of the Commissioners given on their
being satisfied that there are circumstances justifying its non-payment.
59 ( 3 )
Regulations
S.I. No. 59 of 1993
reg 5.
(7) Where a person transferred his residence from the State on or before the date
of the making of these Regulations and, on transfer of his residence back to the
State, a vehicle of his would, but for the fact that his residence outside the State
was not normal residence, have qualified for the relief aforesaid, the
Commissioners may grant such relief in respect of the vehicle if the person
complies with the other provisions of this Regulation and if he would have
satisfied the provisions in relation to residence outside the State that applied in
relation to the grant of relief from import taxes by the Commissioners in the case
of the transfer of residence to the State in force immediately before the 1st day of
January, 1993.
Transfer of business undertaking
s134(1)(b)
s141(4)(a)
5. (1) Subject to paragraph (2), the relief under section 134 (1) (b) of the Act
shall be granted for any vehicle –
(a) which has been used in the production process of the business
undertaking concerned or, in the case of a service business, directly in the
provision of the service, for a period of at least 12 months before the date
on which the business undertaking ceased its activity in the country from
which it has moved in order to carry on a similar activity in the State,
(b) which is intended to be used for the same purpose in the State after the
transfer of the business undertaking to the State,
(c) which is brought into the State not later than 12 months after the date on
which the undertaking ceased its activities outside the State, and
s141(4)(c)
(d) in respect of which an application for relief, in such form as may be
specified by the Commissioners, is made to the Commissioners not later
than the next working day following its arrival in the State or, in case the
vehicle requires the making of a customs entry on arrival in the State, not
later than the next working day after its release from customs control.
(2) The relief aforesaid shall not be granted in respect of a vehicle brought into
the State by a business undertaking established outside the State the transfer of
which to the State is consequent upon or is for the purpose of merging with, or
being absorbed by, a business undertaking established in the State, in
circumstances in which a new activity is not, or is not intended to be commenced.
(3) (a) Proof shall be supplied to the Commissioners within one month of the
date of the application for the relief aforesaid that the conditions
specified in paragraph (1) of this Regulation have been complied with.
(b) The proof referred to in subparagraph (a) of this paragraph shall consist
of–
(i) in relation to the use of the vehicle concerned for the period
aforesaid in the production process aforesaid or in the provision of
the service aforesaid, the vehicle registration document and
insurance certificates for the vehicle concerned, and
59 ( 4 )
reg 6.
S.I. No. 59 of 1993
Regulations
(ii) in relation to the cesser aforesaid and the carrying on in the State of
an activity similar to the activity aforesaid, documents relating to
the disposal of the premises of the business undertaking outside the
State, or to the acquisition or construction of permanent business
premises in the State, or to any State or local authority approval or
consent relating to such acquisition or construction or the carrying
on in the State of the activity aforesaid,
and, in addition to the foregoing or in substitution for it or any of it, any
other documentary evidence that the Commissioners may require or
accept.
(4) Avehicle in respect of which the relief aforesaid is claimed shall be produced
to the Commissioners for examination.
s141(4)(e)
(5) A vehicle in respect of which the relief aforesaid has been granted shall not be
sold or otherwise disposed of, hired out, lent or given as security in the State
during the period of 12 months following its registration by the Commissioners
unless the vehicle registration tax to which the relief aforesaid relates is paid
thereon, except with the prior permission of the Commissioners given on their
being satisfied that there are circumstances justifying its non-payment.
(6) In special cases, if, in the opinion of the Commissioners, it is justified by the
circumstances, the relief aforesaid may be granted notwithstanding the fact that
subparagraphs (a) and (c) of paragraph (1) of this Regulation have not been
complied with as respects the periods specified in those subparagraphs.
Inheritance
s134(1)(c)
s141(4)(a)
6. (1) The relief under section 134 (1) (c) of the Act shall be granted for any
vehicle–
(a) which was the personal property of the deceased person concerned and is
brought into the State not later than 2 years, or such longer period as the
Commissioners in their discretion may allow in any particular case, from
the date on which the vehicle entered into the possession of the person
who acquired it by inheritance or the personal representative of the
deceased person takes control of his property,
(b) in respect of which there is produced to the Commissioners by or on
behalf of the person seeking the relief the evidence specified in paragraph
(2) of this Regulation and the evidence satisfies the Commissioners that
the vehicles qualifies for the relief,
s141(4)(c)
(c) in respect of which an application for relief, in such form as may be
specified by the Commissioners, is made to the Commissioners by a
person who, in relation to the deceased person, is a person specified in the
said section 134 (1) (c) not later than the next working day following its
arrival in the State or, in case the vehicle requires the making of a customs
entry on arrival in the State, not later than the next working day after its
release from customs control.
59 ( 5 )
Regulations
S.I. No. 59 of 1993
(2) The evidence referred to in paragraph (1) (b) of this Regulation shall be
supplied to the Commissioners within one month of the date of application for
relief and shall consist of –
(a) evidence of the death of the owner of the vehicle concerned, such as a
death certificate or a copy thereof, and
(b) evidence that the person by or on whose behalf the application for the
relief is made is either the person entitled to the ownership of the vehicle
under the will or, as the case may be, on the intestacy, of the deceased
person or is the personal representative of the deceased person, the
evidence being a copy of the will together with proof that the will has
been accepted by the appropriate authorities of the place where the
deceased person died for the purposes of the administration of his estate
or, if the deceased person was intestate as to the vehicle concerned, a
declaration issued by a notary or other competent person in the place
aforesaid or by a notary in the State that the vehicle was acquired by the
person as the beneficiary under the intestacy or as the personal
representative of the deceased person, and
(c) the vehicle registration document,
and, in addition to the foregoing or in substitution for it or any of it, any other
documentary evidence the Commissioners may require or accept and, where any
such document as aforesaid is in a language other than the English language or the
Irish language, a translation thereof into the English language or the Irish
language duly certified, to the satisfaction of the Commissioners, to be a true
translation.
(3) A vehicle in respect of which the relief aforesaid is claimed shall be produced
to the Commissioners for examination.
Donations by official bodies, public authorities or groups
s134(1)(d)
s141(4)(a)
7. (1) The relief under section 134 (1) (d) of the Act shall be granted for any
vehicle–
(a) which is not used for commercial purposes,
s141(4)(d)
s141(4)(c)
(b) where a gift of such a vehicle has not previously been made by the body,
authority or group concerned to the body, authority or group concerned
or has been made only occasionally, and
(c) in respect of which an application for relief, in such form as may be
specified by the Commissioners, is made to the Commissioners not later
than the next working day following its arrival in the State or, in case the
vehicle requires the making of a customs entry on arrival in the State, not
later than the next working day after its release from customs control.
(2) Proof shall be supplied to the Commissioners within one month of the date of
the application for the relief aforesaid that the conditions specified in
subparagraphs (a) and (b) of paragraph (1) of this Regulation have been complied
59 ( 6 )
reg 8.
S.I. No. 59 of 1993
Regulations
with and the proof shall be in such form as may be specified by the
Commissioners.
(3) A vehicle in respect of which the relief aforesaid is claimed shall be produced
to the Commissioners for examination.
s134(1)(e), (f), (h), (i)
s141(4)(a)
Diplomatic and related relief
8. (1) The relief under paragraphs (e), (f), (h) (inserted by the Finance (No. 2)
Act, 1992 (No. 28 of 1992)) and (i) (inserted by the said Act) of section 134 (1) of
the Act shall be granted for –-
s141(4)(d)
(a) not more than one vehicle for the official use of institution of the
European Communities or the European Foundation for the
improvement of living and working conditions during such period as may
be determined by the Commissioners in relation to that case:
Provided that the relief aforesaid may be granted by the Commissioners
in respect of additional vehicles in a particular case justified by the
circumstances,
s141(4)(d)
s141(4)(c)
s141(4)(e)
(b) in the case of an official or other member of the staff of an institution of
the European Communities or of the European Foundation for the
improvement of living and working conditions whose normal residence
was not in the State immediately prior to taking up a post with such
institution in the State, 2 vehicles which are either brought into or
acquired in the State within a period of 12 months of his taking up of the
post.
(2) Where the vehicle concerned is brought into the State, an application for the
relief aforesaid, in such form as may be specified by the Commissioners, shall be
made to the Commissioners not later than the next working day following its
arrival in the State or, in case the vehicle requires the making of a customs entry on
arrival in the State, not later than the next working day after its release from
customs control. Where the vehicle concerned is acquired in the State, the
application aforesaid shall be made before the acquisition of the vehicle.
(3) A vehicle in respect of which the relief aforesaid has been granted shall not be
sold or otherwise disposed of, hired out, lent or given as security in the State
during the period of 2 years following its registration by the Commissioners
unless the vehicle registration tax to which the relief aforesaid relates is paid
thereon, except with the prior permission of the Commissioners given on their
being satisfied that there are circumstances justifying its non-payment.
(4) A vehicle brought into the State in respect of which the relief aforesaid is
claimed shall be produced to the Commissioners for examination.
s134(1)(g)
s141(4)(d);
9. (1) The relief under section 134 (1) (g) of the Act shall be granted –
(a) in the case of a diplomatic agent accompanied by his spouse, for not more
than 2 vehicles for the personal use of the diplomatic agent, his spouse,
and family living with him during such period as may be determined by
59 ( 7 )
Regulations
S.I. No. 59 of 1993
the Commissioners in relation to that case after consultation with the
Minister for Foreign Affairs,
(b) in the case of a diplomatic agent unaccompanied by his spouse, for not
more than one vehicle for the personal use of the diplomatic agent during
such period as may be determined by the Commissioners in relation to
that case after consultation with the Minister for Foreign Affairs:
Provided that the relief aforesaid may be granted in respect of additional
vehicles by the Commissioners, in consultation with the Minister for
Foreign Affairs, in particular cases justified by the circumstances,
(c) in the case of a member of the administrative and technical staff of a
diplomatic mission, who is neither a national of the State nor a person
whose normal residence was in the State immediately prior to his taking
up duty in the mission, for one vehicle which is either brought into or
acquired in the State within the period of 6 months of his taking up duty in
the mission,
(d) for not more than one vehicle for use as a service car of a diplomatic
mission during such period as may be determined by the Commissioners
in relation to that case after consultation with the Minister for Foreign
Affairs:
Provided that the relief aforesaid may be granted in respect of additional
vehicles by the Commissioners, in consultation with the Minister for
Foreign Affairs, in particular cases justified by the circumstances.
s141(4)(c)
s141(4)(e)
(2) Where the vehicle concerned is brought into the State, an application for the
relief aforesaid, in such form as may be specified by the Commissioners, shall be
made to the Commissioners not later than the next working day following its
arrival in the State or, in case the vehicle requires the making of a customs entry on
arrival in the State, not later than the next working day after its release from
customs control. Where the vehicle concerned is acquired in the State, the
application aforesaid shall be made before the acquisition of the vehicle.
(3) A vehicle in respect of which the relief aforesaid has been granted shall not be
sold or otherwise disposed of, hired out, lent or given as security in the State unless
the vehicle registration tax to which the relief aforesaid relates is paid thereon,
except with the prior permission of the Commissioners given on their being
satisfied, in consultation with the Minister for Foreign Affairs, that there are
circumstances justifying its non-payment.
(4) A vehicle brought into the State in respect of which the relief aforesaid is
claimed shall be produced to the Commissioners for examination.
(5) In this Regulation “diplomatic agent” and “member of the administrative and
technical staff” have the meanings assigned to them by Article 1 of the Vienna
Convention on Diplomatic Relations done at Vienna on the 18th day of April,
1961, as set out in the First Schedule to the Diplomatic Relations and Immunities
Act, 1967 (No. 8 of 1967).
59 ( 8 )
reg 8.
S.I. No. 59 of 1993
Regulations
Construction
10. These Regulations shall be construed together with the statutes which relate to
the duties of excise and the management of those duties and any instrument
relating to the duties of excise and the management of those duties made under
statute.
GIVEN under my Official Seal, this 2nd day of March, 1993.
L.S.
BERTIE AHERN,
Minister for Finance.
59 ( 9 )
Regulations
S.I. No. 60 of 1993
S.I. No. 60 of 1993
STATUTORY INSTRUMENTS.
S.I. No. 60 of 1993.
__________________
TEMPORARY EXEMPTION FROM REGISTRATION
OF VEHICLES REGULATIONS, 1993.
reg 8.
reg 1.
S.I. No. 60 of 1993
Regulations
S.I. No. 60 of 1993 TEMPORARY EXEMPTION FROM REGISTRATION
OF VEHICLES REGULATIONS, 1993.
Notes
These Regulations, which are effective from 1st January, 1993, prescribe the criteria for
elegibility for exemption from the requirement to be registered with the Revenue
Commissioners where a vehicle is temporarily brought into the State.
s135
s141(3)
I, BERTIE AHERN, Minister for Finance, in exercise of the powers conferred on
me by section 141 (3) of the Finance Act, 1992 (No. 9 of 1992), hereby make the
following Regulations:
1. These Regulations shall be deemed to have come into operation on the 1st day
of January, 1993.
2.
(1) In these Regulations –
“the Act” means the Finance Act, 1992 (No. 9 of 1992);
“business use” means use in the direct exercise of an activity carried on for gain;
s131(1)(f)
“person established outside the State” means an individual having his normal
residence outside the State or a person (other than an individual) having his only or
principal place of business outside the State;
“private use” means use other than business use;
“transport of goods for the purpose of industry or commerce” does not include –
(a) the transport of apparatus for use in the transmission of programmes by
sound or television broadcasting or in the making of sound recordings,
television films or cinematograph films, or
(b) transport for a purpose connected solely with an election to Dáil Éireann.
s131(1)(f)
(2) (a) In these Regulations “normal residence” means the place where a person
usually lives, that is to say, where he lives for at least 185 days in each
year, because of personal and occupational ties, or, in the case of a person
with no occupational ties, because of personal ties.
However, the normal residence of a person whose occupational ties are in
a different place from his personal ties and who consequently lives in turn
in different places situated in 2 or more countries shall be regarded as
being the place of this personal ties:
Provided that such person returns to the place of his personal ties
regularly. This proviso shall not apply if the person is living in a country
in order to carry out a task of a definite duration.
A person who lives in a country primarily for the purposes of attending a
school or university or other educational or vocational establishment
shall not be regarded as having his normal residence in that country.
60 ( 1 )
Regulations
S.I. No. 60 of 1993
reg 3.
(b) Proof of normal residence may be given by means of documents relating
to the acquisition of property or to employment of cessation of
employment or to other transactions carried out in the course of day to
day living and, in addition to or in substitution for the foregoing
documents or any of them, any other documentary evidence the
Commissioners require or accept.
3. An expression or word used in these Regulations and also used in Chapter IV
of Part II of the Act shall, unless the contrary intentions appears, have in these
Regulations the meaning that it has in that Chapter.
4. (1) These Regulations shall apply only to a vehicle which has been acquired
under the general conditions of taxation in force in the domestic market of a
country and which is not the subject, on the grounds of exportation or departure
from that country, of any exemption from or any refund of value-added tax, excise
duty or any other consumption tax.
(2) Where a vehicle is –
(a) supplied under diplomatic or consular arrangements, or
(b) supplied to an international organisation recognised as such by the
Minister for Foreign Affairs or to a member of such an organisation
within the limits and under the conditions laid down by the international
convention establishing the organisation or by another similar
agreement, the conditions specified in paragraph (1) of this Regulation
shall be deemed to have been complied with.
(3) (a) The provisions of paragraph (1) of this Regulation shall be presumed to
be complied with in relation to a vehicle if the vehicle bears an
identification mark of its country of registration (other than a mark
assigned to a vehicle temporarily registered),
(b) However, in the case of a vehicle registered in a country where the issue
of such an identification mark is not conditional upon compliance with
the general conditions of taxation in force on the domestic market in that
country, the Commissioners may require evidence that any taxes payable
there in respect of the vehicle have been paid.
s131(1)(e)(i)
s135(a)
5. (1) The exemption under section 135 (a) of the Act shall be granted for a
period not exceeding 12 months from the date upon which the vehicle concerned
was brought into the State or such longer period as the Commissioners in their
discretion may allow in any particular case, if the vehicle –
(a) is owned by or registered in the name of a person established outside the
State,
(b) is not disposed of or hired out in the State or lent to a person established in
the State, and
(c) whilst in the State, is not driven by a person established in the State save
with the permission of the Commissioners.
60 ( 2 )
reg 6.
S.I. No. 60 of 1993
Regulations
(2) When a category A vehicle is temporarily brought into the State for business
use, the vehicle shall not be used in the State –
(a) for the carriage of persons for reward other than persons carried when it
entered the State or persons being carried on a journey to a place outside
the State, unless such carriage is authorised by law,
(b) for the transport of goods for the purposes of industry or commerce,
between places within the State, whether for reward or not.
(3) Notwithstanding subparagraph (1) (b), a category A vehicle belonging to a
car hire firm established outside the State may, if the vehicle is in the State under a
contract, which expired in the State, for the hire of the vehicle –
(a) be re-hired once only if it is so re-hired to a person established outside the
State with a view to its being taken out of the State, or
(b) be returned by an employee of the car hire firm concerned to the country
where the contract was made whether or not the employee is established
in the State.
(4)(a) Notwithstanding paragraph (1) of this Regulation, where a category A
vehicle is registered in another country being the country of normal
residence of the user and is used regularly by him for the journey from his
residence to his place of work in an undertaking in the State, the period of
the exemption under that paragraph shall not be subject to any time limit,
(b) Notwithstanding the said paragraph (1), where a student residing
temporarily in the State primarily for the purpose of pursuing a course of
studies uses a category A vehicle in the State and the vehicle is registered
outside the State in the country of his normal residence, or (in the case of a
vehicle brought into the State before the date of the making of these
Regulations by a student who was so residing), in any country outside the
State, the exemption referred to in that paragraph shall apply for the
period the student remains in the State pursuing such studies.
(5) The provisions of paragraph (1), (2), (3) and (4) of this regulation shall apply
mutatis mutandis to a motor-cycle.
135(aa)
6. (1) The exemption under subsection (aa) (inserted by the Finance (No. 2) Act,
1992 (No. 28 of 1992)) of section 135 of the Act shall be granted for a period not
exceeding 12 months from the date upon which the vehicle concerned was
brought into the State, or such longer period as the Commissioners in their
discretion may allow in any particular case, if the vehicle –
(a) is owned by or registered in the name of a person established outside the
State,
(b) is not driven or used by a person established in the State other than for
business use on behalf of a person established outside the State,
(c) is not disposed of or hired out in the State, or lent to a person established
in the State, and
60 ( 3 )
Regulations
S.I. No. 60 of 1993
reg 7.
(d) is not used in the State,
(i) or the carriage of persons for reward other than persons it carried
when it entered the State or persons being carried on a journey to a
place outside the State, or
(ii) for the transport of goods for the purposes of industry or commerce
between places within the State, whether for reward or not, unless
such carriage is authorised by law.
(2) Notwithstanding anything to the contrary in paragraph (1) (c) of this
regulation, a vehicle, other than a category A vehicle or a motor-cycle,
temporarily brought into the State under a contract for the temporary hire of the
vehicle may, with the permission of the Commissioners and subject to such
conditions as they may impose, be re-hired once only if it is so re-hired to a person
established outside the State and if the re-hiring is effected through a person
whose business in the State is or includes the letting out of vehicles for hire and
whose only or principal place of business and principal place of residence are in
the State.
(3) Where a vehicle has been re-hired under paragraph (2) of this Regulation, the
person to whom the vehicle is re-hired shall as from the date of such re-hiring be
deemed for the purpose of these Regulations to be the person who brought the
vehicle into the State.
s135(b)
7. The exemption under section 135 (b) of the Act shall be granted, on written
application to the Commissioners –
(a) in case the vehicle concerned is brought into the State as a representative
sample of a particular vehicle, to be displayed or used for demonstration
with a view to obtaining orders for similar vehicles, of the vehicle (i) is owned by or registered in the name of a person established outside
the State,
(ii) whilst in the State is not put to normal use, except for the purpose of
demonstration,
(iii) is not used for hire or reward,
(iv) whilst in the State remains the property of a person established
outside the State, and
(v) is intended to be taken out of the State on fulfilment of such purpose,
(b) in any other case if the vehicle –
(i) is not intended to be sold or offered for sale in the State,
(ii) is intended to be taken out of the State on the fulfilment of the
purpose specified in the said section 135 (b) for which it was
brought into the State, and
(iii) is being brought into the State by a person whose normal residence
is in the State, on provision to the Revenue Commissioners of such
security as they may require for the payment of any taxes or duties
which, but for this exemption, would be payable in respect of the
vehicle on its being so brought into the State.
60 ( 4 )
reg 8.
s135(c)
S.I. No. 60 of 1993
Regulations
8. The exemption under section 135 (c) of the Act shall be granted by the
Commissioners for a period not exceeding 12 months from the date upon which
the vehicle was brought into the State or such longer period as the Commissioners
in their discretion may allow in any particular case, if the vehicle –
(a) is owned by or registered in the name of a person established outside the
State,
(b) whilst in the State remains the property of a person established outside
the State, and
(c) is intended to be taken out of the State.
s131(1)(i)
9. (1) an exemption under section 135 of the Act shall cease to have effect upon
the expiration of the period fixed by or under these Regulations in relation thereto
or if the owner of the vehicle concerned ceases to be established outside the State.
(2) The documents relating to the ownership, registration or bringing into the
State of a vehicle temporarily brought into the State under these Regulations shall
be kept with the vehicle when it is in use in and shall be produced at the request of
an officer of the Commissioners, duly authorised by them in that behalf and on
production of his authorisation if so requested by any person affected.
10. Nothing in these regulations shall be construed as exempting a person
temporarily bringing a vehicle into the State from compliance with any legal
requirement, obligation, restriction or prohibition.
11. These Regulations shall be construed together with the statues which relate to
the duties of excise and the management of those duties and any instrument
relating to the duties of excise and the management of those duties made under
statute.
12. The Motor Vehicles (Temporary Importation) Regulations, 1970 (S.I. No. 54
of 1970), and the European Communities (Exemption from Import Charges of
Certain Vehicles, etc., Temporarily Imported) Regulations, 1983 (S.I. No. 422 of
1983), are hereby revoked.
GIVEN under my Official Seal, this 2nd day of March, 1993.
L.S.
BERTIE AHERN,
Minister for Finance.
60 ( 5 )
Regulations
S.I. No. 252 of 1993
S.I. No. 252 of 1993
STATUTORY INSTRUMENTS.
S.I. No. 252 of 1993.
__________________________
VEHICLE REGISTRATION AND TAXATION
REGULATIONS, 1993.
reg 1.
S.I. No. 252 of 1993
Regulations
S.I. No. 252 of 1993 VEHICLE REGISTRATION AND TAXATION
REGULATIONS, 1993.
Notes
These Regulations lay down conditions governing the repayment of vehicle registration
tax in the case of vehicles used for short-term hire and as demonstration vehicles. They
prescribe a new certificate of registration operative from 1 October, 1993 and how this is
to be completed where a vehicle has not been licensed before change of ownership. They
should be read together with the Vehicle Registration and Taxation Regulations, 1992
(S.I. No. 318 of 1992) and the Vehicle Registration and Taxation (No. 2) Regulations,
1992 (S.I. No. 437 of 1992).
s141
The Revenue Commissioners, in exercise of the powers conferred on them by
section 141 of the Finance Act, 1992 (No. 9 of 1992), as amended by section 56 of
the Finance Act, 1993 (No. 13 of 1993), hereby make the following Regulations:
1. These Regulations may be cited as the Vehicle Registration and Taxation
Regulations, 1993.
2. These Regulations, other than subparagraphs (b) and (c) of Regulation 8 (1)
and the Schedule, shall be deemed to have come into operation on the 17th day of
June, 1993.
3. In these Regulations –
“the Act” means the Finance Act, 1992 (No. 9 of 1992), as amended by the
Finance (No. 2) Act, 1992 (No. 28 of 1992) and the Finance Act, 1993 (No. 13 of
1993);
s130
s134(11)(b)
“the Commissioners” means the Revenue Commissioners;
“short-term self-drive contracts” has the meaning assigned to it by section 134
(11) (b) of the Act;
“tax” means vehicle registration tax.
s134(11)
4. An authorised person who wishes to obtain a repayment under section 134
(11) of the Act in respect of a vehicle registered prior to the 1st day of July, 1993,
shall–
(a) give particulars of the vehicle to the Commissioners on or before the 6th
day of September, 1993, in a form specified by them;
(b) furnish with the particulars aforesaid such information and
documentation concerning the vehicle and its use since its registration as
the Commissioners may reasonably require, (and, if the Commissioners
specify a form for this purpose, furnish the particulars in that form);
252 ( 1 )
Regulations
S.I. No. 252 of 1993
reg 5.
(c) keep in a permanent form, approved by the Commissioners, for a period
of 6 years from the date of the latest transaction to which the records or
any of the documents relate, detailed records of the use to which the
vehicle is put and copies of all contracts under which the vehicle is hired
to others from the 1st day of July, 1993, to the time at which the
application for the repayment is made, and present them to the
Commissioners for inspection when the Commissioners so require;
(d) apply to the Commissioners for the repayment within 2 weeks after
ceasing to use the vehicle solely for hiring to others under short-term
self-drive contracts (and, if the Commissioners specify a form for this
purpose, make the application in that form) and supply such documentary
evidence concerning the vehicle, including records of its use during the
period from the 1st day of July, 1993, to the date of the cessation, as the
Commissioners shall require;
(e) if so requested by the Commissioners, present the vehicle at such office
of the Commissioners as they shall nominate, for the purposes of
examination.
s134(11)
5. An authorised person who wishes to obtain a repayment under section
134(11) of the Act in respect of a vehicle registered on or after the 1st day of July,
1993, shall –
(a) declare the particulars of the vehicle to the Commissioners for
registration in a form specified by them;
(b) at the time of the declaration, give particulars of the vehicle to the
Commissioners in a form specified by them;
(c) keep in a permanent form, approved by the Commissioners, for a period
of 6 years from the date of the latest transaction to which the records or
any of the documents relate, detailed records of the use to which the
vehicle is put since its registration to the time at which the application for
the repayment is made and copies of all contracts under which the vehicle
is hired to others and present them to the Commissioners for inspection
when the Commissioners so require;
(d) apply to the Commissioners for the repayment within 2 weeks after
ceasing to use the vehicle solely for hiring to others under short-term
self-drive contracts (and, if the Commissioners specify a form for this
purpose, make the application in that form) and supply such documentary
evidence concerning the vehicle, including records of its use during the
period since its registration to the date of the cessation, as the
Commissioners shall require;
(e) if so requested by the Commissioners, present the vehicle at such office
of the Commissioners as they shall nominate, for the purposes of
examination.
252 ( 2 )
reg 6.
s134(15)
S.I. No. 252 of 1993
Regulations
6. An authorised person who wishes to obtain a repayment under section 134
(15) of the Act in respect of a vehicle or motor-cycle in respect of which tax has
been paid prior to the coming into operation of these Regulations and which has
been used solely for the purposes of demonstration since its registration shall–
(a) give particulars of the vehicle or motor-cycle to the Commissioners on or
before the 6th day of September, 1993, in a form specified by them;
(b) furnish with the particulars aforesaid such information and
documentation concerning the vehicle or motor-cycle and its use since its
registration as the Commissioners may reasonably require, (and, if the
Commissioners specify a form for this purpose, furnish the particulars in
that form);
(c) keep in a permanent form, approved by the Commissioners, for a period
of 6 years from the date of the latest transaction to which the records or
any of the documents relate, detailed records of the use of the vehicle or
motor-cycle from the 1st day of July, 1993, during the remaining period
of its use for demonstration purposes and make such records available to
the Commissioners on request;
(d) apply to the Commissioners for the repayment within 2 weeks of the
disposal of the vehicle or motor-cycle (and, if the Commissioners specify
a form for this purpose, make the application in that form) and supply
such documentary evidence concerning the vehicle or motor-cycle,
including records of its use during the period since the 1st day of July,
1993, to the date of the disposal, as the Commissioners shall require;
(e) if so requested by the Commissioners, present the vehicle or motor-cycle
at such office of the Commissioners as they shall nominate, for the
purposes of examination.
s134(15)
7. An authorised person who wishes to obtain a repayment under section 134
(15) of the Act in respect of a vehicle or motor-cycle registered on or after the date
of the coming into operation of these Regulations shall –
(a) declare the particulars of the vehicle or motor-cycle to the
Commissioners for registration and enter the name and address of the
authorised person in the section headed “owner particulars” on the form
in which the declaration is made;
(b) at the time of the declaration, give particulars of the vehicle or
motor-cycle to the Commissioners in a form specified by them;
(c) keep in a permanent form, approved by the Commissioners, for a period
of 6 years from the date of the latest transaction to which the records or
any of the documents relate, detailed records of the use of the vehicle or
motor-cycle during the period of its use for demonstration purposes and
make such records available to the Commissioners on request;
(d) apply to the Commissioners for the repayment within 2 weeks of the
disposal of the vehicle or motor-cycle (and, if the Commissioners specify
a form for this purpose, make the application in that form) and supply
such documentary evidence concerning the vehicle or motor-cycle,
252 ( 3 )
Regulations
S.I. No. 252 of 1993
including records of its use during the period since its registration, as the
Commissioners shall require;
(e) if so requested by the Commissioners, present the vehicle or motor-cycle
at such office of the Commissioners as they shall nominate, for the
purposes of examination.
8. (1) The Vehicle Registration and Taxation Regulations, 1992, (S.I. No. 318 of
1992) are hereby amended
(a) in Regulation 7, by the substitution of the following paragraph for
paragraph (3):
“(3) For the purposes of the registration of a vehicle, an original
declaration in relation to the vehicle signed by the person paying tax
on the vehicle or, in the case of a company, signed by a person
nominated by the company, shall be presented to a registration
office together with any other documents the Commissioners may
require to satisfy themselves as to the bona fides of the declaration.
In the case of an authorised person, the declaration, duly signed
pursuant to this paragraph, in respect of the registration of a new
vehicle (other than a vehicle in respect of which an application for
repayment under section 134 (11) is intended to be made) may be
presented by means of a facsimile machine. Where a declaration is
presented to a registration office by means of a facsimile machine,
the original declaration shall be forwarded to that office by the
authorised person concerned not more than 3 working days later.”,
(b) in Regulation 11, by the substitution of the following paragraph for
paragraph (4):
“(4) Upon a change of ownership of a registered vehicle, Part II of
the certificate of registration relating to the vehicle shall be sent or
given to the new owner and, if the vehicle is not one that is or has
been the subject of a licence under section 1 of the Finance (Excise
Duties) (Vehicles) Act, 1952 (No. 24 of 1952), either –
(a) the person disposing of the vehicle shall insert particulars of the change
of ownership on the reverse side of Part I of the certificate, detach that
Part from the certificate and send or give it to the Central Vehicle Office
of the Commissioners at Rosslare Harbour in the county of Wexford, or
(b) if the said Part I has previously been detached from the certificate, the
person acquiring the vehicle shall insert particulars of the change of
ownership on the reverse side of Part II of the certificate, and send or give
it to the said Office.", and
(c) by the substitution of the Schedule set out in the Schedule to these
Regulations for the Second Schedule.
(2) Subparagraphs (b) and (c) of paragraph (1) of this Regulation and the
Schedule to these Regulations shall come into operation on the 1st day of October,
1993.
252 ( 4 )
reg 9.
S.I. No. 252 of 1993
Regulations
9. The Vehicle Registration and Taxation (No. 2) Regulations, 1992, (S.I. No.
437 of 1992) are hereby amended in Regulation 4 (11) by the substitution of the
following subparagraph for subparagraph ( a ):
“(a) In this Regulation ‘normal residence’ means the place where a person
usually lives, that is to say, where he lives for at least 185 days in each
year, because of personal and occupational ties, or, in the case of a person
with no occupational ties, because of personal ties.
However, the normal residence of a person whose occupational ties are in
a different place from his personal ties and who consequently lives in turn
in different places situated in 2 or more countries shall be regarded as
being the place of his personal ties:
Provided that such person returns to the place of his personal ties
regularly. This proviso shall not apply if the person is living in a country
in order to carry out a task of a definite duration.
A person who lives in a country primarily for the purposes of attending a
school or university or other educational or vocational establishment
shall not be regarded as having his normal residence in that country.".
10. Where, as respects any class of person, the Commissioners so allow and
subject to any conditions which they may think fit to impose, compliance, in
whole or in part, with any of these Regulations shall not be required.
252 ( 5 )
Regulations
S.I. No. 252 of 1993
Schedule
“Second Schedule”
OW N E R
PART I
DUBLIN CASTLE
DOCUMENT NO.
VEHICLE REGISTRATION NO.
If you sell or transfer the vehicle to someone else PRIOR TO FIRST LICENCING (ROAD TAXING) Part 1 of this document must be completed overleaf, detached
and posted (without postage stamp) to the Central Vehicle Office, Freepost, Rosslare Harbour, Co. Wexford. Part II of this document must be handed to the new owner
VEHICLE
REGISTRATION CERTIFICATE
SERIAL NO.
VEHICLE REGISTRATION NO.
DUBLIN CASTLE
Make:
Model:
This Certificate is issued by the Revenue
Commissioners. Officers of the Revenue
Commissioners, Members of the Garda
Siochana, and Officials of the
Colour(s):
Body Type:
Motor Tax Office may require
you to produce the Certificate at any time.
YOU ARE REQUIRED BY LAW TO NOTIFY
THE REVENUE COMMISSIONERS OF
CHANGES TO ANY OF THE DETAILS ON
THIS DOCUMENT, AS SOON
AS THEY OCCUR.
Engine Number:
Engine Type:
Engine Capacity:
Chassis/Frame Number:
Number of Windows:
Number of Seats:
In the event of a change the boxes overleaf
should be completed as appropriate. For
further information, please telephone your
local Vehicle Registration Office or the
Central Vehicle Office.
AT EACH CHANGE OF OWNERSHIP,
Search Code:
Statistical Code:
Exemption Code:
Vehicle Category:
THIS DOCUMENT MUST BE HANDED TO
THE NEW OWNER. WHERE THE
VEHICLE IS SCRAPPED, DESTROYED
OR SENT PERMANENTLY OUT OF THE
STATE THIS DOCUMENT SHOULD BE
Date of Registration:
Month and Year of First
Registration or Manufacture:
POSTED (without postage stamp) TO THE
CENTRAL VEHICLE OFFICE, FREEPOST,
Document No.:
ROSSLARE HARBOUR, CO. WEXFORD.
RESTRICTION (if any)
___________________________________
Authorised Official
252 [ 6 ]
PART II
S.I. No. 252 of 1993
Regulations
NOTIFICATION OF CHANGE OF OWNERSHIP
NAME AND ADDRESS OF PERSON BUYING OR ACQUIRING THE VEHICLE
Surname or
Company Name
Joint Owner (where
applicable). First Name
and Surname
Address
Title (e.g. Mr., Mrs., Ms., Miss, Rev., Dr., etc.)
First Name(s)
I/We declare that ownership of this vehicle was transferred to the new owner mentioned above on the ................................................ day of
.................................................................... 19...........
Signature ..............................................................................................................
Date ......................................
....................................................................................................................................................................................................................................................
NOTIFICATION OF CHANGES: You must notify changes IMMEDIATELY by completing the appropriate section(s) below in BLOCK CAPITAL
LETTERS, signing the DECLARATION and sending this document to the Central Vehicle Office, Freepost, Rosslare Harbour, Co. Wexford.
SECTION 1 - CHANGE OF VEHICLE PARTICULARS (if applicable) and date
of change
DD
MM
YEAR
A. NEW COLOUR (insert new basic colour e.g. red, green, etc.)
B. NEW/REPLACEMENT ENGINE NUMBER
C. NEW/REPLACEMENT ENGINE CAPACITY
E. NEW FUEL (e.g. petrol, diesel, etc.)
D. NEW BODY TYPE *
F. NEW NUMBER OF WINDOWS *
G. NEW NUMBER
OF SEATS *
* Declaration Form VRT 6, obtainable from your local Vehicle Registration Office, must also be completed when a change of Tax
Category takes place.
SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (if applicable)
Please tick the appropriate box
scrapped/
destroyed
ü
sent out of
the State
ü
and give the date
applicable:
DD
MM
YEAR
SECTION 3 - NOTIFICATION OF CHANGE OF OWNERSHIP - To be completed by the buyer only where change takes
place before the vehicle is first licensed for road use. You must send this document to the Central Vehicle Office, Freepost,
Rosslare Harbour, Co. Wexford. A new certificate will be issued to you.
Surname or
Company Name
Joint Owner (where
applicable). First Name
and Surname
Address
Title (e.g. Mr., Mrs., Ms., Miss, Rev., Dr., etc.)
First Name(s)
DECLARATION
I/We declare that I/we have checked the information given on this form and that to the best of my/our knowledge it is correct.
Signature
Date
ANY PERSON WHO ALTERS THE PARTICULARS ON THE FRONT OF THIS CERTIFICATE INCURS HEAVY PENALTIES
WARNING:
ROAD TAX LIABILITY GENERALLY COMMENCES FROM THE DATE OF REGISTRATION.
PLEASE CONTACT YOUR LOCAL MOTOR TAX OFFICE FOR FURTHER INFORMATION.
252 [ 7 ]
Regulations
S.I. No. 252 of 1993
GIVEN this 26th day of August, 1993.
C. C. MacDOMHNAILL,
Revenue Commissioner.
252 ( 8 )
reg 9.
reg 9.
S.I. No. 252 of 1993
Regulations
252 ( 9 )
Regulations
S.I. No. 154 of 1995
S.I. No. 154 of 1995
STATUTORY INSTRUMENTS.
S.I. No. 154 of 1995.
___________________
VEHICLE REGISTRATION TAX (REPAYMENTS
IN CERTAIN CASES) REGULATIONS, 1995.
reg 1.
S.I. No. 154 of 1995
Regulations
S.I. No. 154 of 1995 VEHICLE REGISTRATION TAX (REPAYMENTS IN
CERTAIN CASES) REGULATIONS, 1995.
Notes
These Regulations, which came into effect on 1 July, 1995 and expired on 31 December,
1997, laid down the conditions governing the issue of certificates of destruction and the
issue of repayments under the provisions of section 135B of the Finance Act, 1992,
inserted by section 98 of the Finance Act, 1995. Provision was made to repay £1,000 of
vehicle registration tax to any person who became the registered owner of a new
category A vehicle and who had owned and scrapped a category A vehicle which was at
least 10 years old.
s135B
s141(2)(s)
The Revenue Commissioners, in exercise of the powers conferred on them by
section 141 of the Finance Act, 1992 (No. 9 of 1992), as amended by section 14 of
the Finance (No. 2) Act, 1992 (No. 28 of 1992), section 56 of the Finance Act,
1993, (No. 13 of 1993) and section 98 of the Finance Act, 1995 (No. 8 of 1995),
hereby make the following Regulations:
1. These Regulations may be cited as the Vehicle Registration Tax (Repayment
in Certain Cases) Regulations 1995.
2. These Regulations shall apply to a new category Avehicle to which the
principal section relates.
3. (1) In these Regulations –
“the Act of 1992" means the Finance Act, 1992 (No. 9 of 1992);
“approved person” means a person approved by the Commissioners to issue
certificates of destruction in accordance with the provisions of Regulation 6;
s130
“category A vehicle” has the meaning assigned to it by Chapter IV of Part II of the
Act of 1992;
“certificate of destruction” means a form provided by the Commissioners on
which an approved person may certify that a vehicle has been scrapped;
s130
s130
s135B(5)
“the Commissioners” means the Revenue Commissioners;
“licensing authority” has the meaning assigned to it by Chapter IV of Part II of the
Act of 1992;
“new” and “scrapped” have the meanings assigned to them, respectively, by
subsection (5) of the principal section and cognate words shall be construed
accordingly;
“officer” means an officer of the Commissioners;
s135B
“the principal section” means section 135B (inserted by section 98 of the Finance
Act, 1995 (No. 8 of 1995) ) of the Act of 1992.
154 ( 1 )
Regulations
S.I. No. 154 of 1995
(2) In these Regulations
(a) a reference to a regulation is to a regulation of these Regulations, and
(b) a reference to a paragraph is to a paragraph of the provision in which it
occurs, unless it is indicated that reference to some other provision is
intended.
s135B(1),(2)
4. A person who wishes to apply to the Commissioners for the repayment of
vehicle registration tax provided for in the principal section shall –
(a) complete such form as is issued to him or her for that purpose by the
Commissioners,
(b) certify the particulars shown on that form to be correct, and
(c) furnish with the completed form the following documents in respect of
the scrapped vehicle–
(i) a certificate of destruction completed by an approved person,
(ii) the registration book appropriate to the vehicle,
(iii) the licence under section 1 of the Finance (Excise Duties)
(Vehicles) Act, 1952 (No. 24 of 1952), appropriate to the vehicle
which was in force on the date that the vehicle was scrapped.
(iv) the insurance disc within the meaning of the Road Traffic
(Insurance Disc) Regulations, 1984 (S.I. No. 355 of 1984),
appropriate to the vehicle,
(v) a certificate of insurance, within the meaning of subsection (1) of
section 56 of the Road Traffic Act, 1961 (No. 24 of 1961), which
was current immediately prior to the scrapping of the vehicle and
such other evidence to the satisfaction of the Commissioners
showing that the provisions of the principal section relating to
insurance have been complied with:
Provided that a certificate of insurance will not be required in the
case of an exempted person within the meaning of section 60
(inserted by section 54 of the Road Traffic Act, 1968) of the Road
Traffic Act, 1961.
5. For the purposes of paragraph (c) of subsection (1) of the principal section, it
shall be taken as showing to the satisfaction of the Commissioners that a vehicle
has been scrapped where a person produces to the Commissioners a certificate of
destruction issued by an approved person in respect of the said vehicle.
6. (1) Any person who wishes to be approved by the Commissioners to issue
certificates of destruction shall –
(a) apply in writing to the Commissioners to be so approved,
(b) furnish such information and allow such inspection of premises as the
Commissioners may require in order to satisfy themselves that that
person is equipped to scrap vehicles in such a manner that such scrapped
vehicles comply with the definition in subsection (5) of the principal
154 ( 2 )
reg 4.
S.I. No. 154 of 1995
Regulations
(c) undertake to keep at the premises where scrapping is to take place (in this
Regulation referred to as an “approved place”), or at such other place as
the Commissioners may allow, all books, records, invoices, accounts and
other documents relating to the receipt, storage and scrapping of
vehicles.
(2) Where the Commissioners are satisfied that a person who has applied to them
for approval under paragraph (1) meets the criteria set out in subparagraphs (b)
and (c) of that paragraph they shall grant such approval subject to the following
conditions:
(a) the approved person shall keep at the approved place, or such other place
as the C ommissioners may allow, a record showing in respect of each
vehicle to be scrapped –
(i) the date of receipt of the vehicle by the approved person,
(ii) the registration number,
(iii) the chassis number,
(iv) the engine number,
(v) the name and address of the registered owner,
(vi) the date of scrapping, and
(vii) how the scrapped vehicle was disposed of;
(b) entries in the record referred to in paragraph (a) shall be made by or under
the direction of the approved person before the certificate of destruction
to which such entries relate is issued by that approved person;
(c) an approved person shall retain the record referred to in paragraph (a) for
a period of at least 12 months from the date of the last entry therein and
shall allow an officer at all reasonable times to inspect and take copies of,
or extracts from, the record;
(d) an approved person shall keep a stock account of all certificate of
destruction forms provided to him or her by the Commissioners, store
them in a safe and secure place and account for their disposal to the
satisfaction of the Commissioners;
(e) an approved person shall keep at the approved place a true copy of each
certificate of destruction issued by him or her and shall produce such
copies to an officer when so requested by that officer;
(f) an approved person shall provide, to the satisfaction of the
Commissioners, safe means of access to the approved premises for
officers.
GIVEN this 16th day of June, 1995.
D. B. QUIGLEY,
Revenue Commissioner.
154 ( 3 )
Regulations
S.I. No. 432 of 1999
S.I. No. 432 of 1999
STATUTORY INSTRUMENTS.
S.I. No. 432 of 1999.
___________________
VEHICLE REGISTRATION AND TAXATION (AMENDMENT)
REGULATIONS, 1999.
reg 1.
S.I. No. 432 of 1999
Regulations
S.I. NO. 432 OF 1999 VEHICLE REGISTRATION AND TAXATION
(AMENDMENT) REGULATIONS, 1999.
Notes
These regulations prescribe the format, dimensions and technical specifications of
registration plates to be displayed on vehicles. They substitute the First Schedule of the
Vehicle Registration and Taxation Regulations, 1992 (S.I. No. 318 of 1992) to allow
additional characters to be displayed on the registration plate and to ensure that these are
displayed in the correct position and proportion. The changes were necessary to cater for
increases in the number of car registrations.
The Revenue Commissioners, in exercise of the powers conferred on them by
section 141(1) of the Finance Act, 1992 (No. 9 of 1992), hereby make the
following regulations.
1. These Regulations may be cited as the Vehicle Registration and Taxation
(Amendment) Regulations, 1999.
2. The Vehicle Registration and Taxation Regulations, 1992 (S.I. No. 318 of
1992), are hereby amended by the substitution for the First Schedule of the
Following Schedule:
“
FIRST SCHEDULE
Form of Identification Marks
1. The following provisions shall be complied with in respect of identification
marks to be exhibited on vehicles entered in the register.
2. The identification mark of a vehicle shall be displayed on a rectangular plate
which shall correspond with either Diagram No. 1 or Diagram No. 2 shown
below.
BAILE ÁTHA CLIATH
99-D-123456
Diagram No. 1
BAILE ÁTHA CLIATH
IRL
99-D
123456
Diagram No. 2
432 ( 1 )
Regulations
S.I. No. 432 of 1999
reg 2.
3. (a) The plate on which an identification mark is exhibited (in this Schedule
referred to as “the plate”) shall not contain any words, letters, numbers,
emblems or other marks of any kind other than those required under this
Schedule.
(b) The identification mark shall not incorporate the figure nought unless
such figure forms part of the identification mark assigned to the vehicle
by the Commissioners.
4. The plate shall exhibit the placename set out in the Table to this paragraph
opposite the mention in the Table of the index mark on the plate, the flag of the
European Communities and the letters IRL all of which shall be arranged in
conformity with this Schedule.
TABLE
INDEX MARKS AND CORRESPONDING PLACENAMES
Index Corresponding
Mark Placename
Index Corresponding
Mark Placename
Index
Mark
Corresponding
Placename
CW
CN
CE
C
D
DL
G
KY
KE
KK
L
LS
LM
LK
LD
LH
MO
MH
MN
OY
RN
SO
TN
TS
W
WD
WH
WX
WW
Ros Comáin
Sligeach
Tiobraid Arann
Tiobraid Arann
Port Láirge
Port Láirge
An Iarmhí
Loch Garman
Cill Mhantáin
Ceatharlach
An Cabhán
An Clár
Corcaigh
Baile Atha Cliath
Dún na nGall
Gaillimh
Ciarraí
Cill Dara
Cill Chainnigh
Luimneach
Laois
Liatroim
Luimneach
An Longfort
Lú
Maigh Eo
An Mhí
Muineachán
Uibh Fhailí
5. The periphery of the plate shall be marked all around by a black border having
a stroke width of 5 millimetres and the plate shall be made of metal or plastic.
6. An identification mark which is exhibited on a metal plate shall be embossed
by being raised above the flat surface of the plate and shall form part of the
plate.
7. An identification mark which is exhibited on a plastic plate shall be affixed
with an adhesive substance to the rear of the plate and be so affixed that it
cannot be readily detached therefrom.
8. A plate made of plastic shall be constructed of transparent material of at least
2.5 millimetres in thickness.
9. The identification mark and placename shall be formed of black characters
and shall be exhibited on white reflex reflective material so that the
identification mark appears at all times from the front of the plate as black
characters on a white background.
432 ( 2 )
reg 2.
S.I. No. 432 of 1999
Regulations
10. The flag of the European Communities shall appear as a circle of twelve gold
stars against a blue background (of a colour shade generally known as royal
blue); the centrepoints of the twelve stars shall form a circle with a radius of
15 millimetres and the straight lines forming the apexes of the stars shall be 4
millimetres in length.
11. The letters IRL shall appear in white letters on the blue background of the flag
of the European Communities underneath the circle of stars and each such
letter shall have a height of 20 millimetres and a stroke width of 4 millimetres.
The total width of the space taken by each of the letters R and L shall be 12
millimetres. The distances between adjoining letters shall be uniform.
12. The blue background and gold stars of the flag of the European Communities
and the white letters IRL shall be formed of reflex reflective material.
13. The placename shall appear in black letters above the identification mark and
each letter of the placename shall have a height of not less than 12 millimetres
and a stroke width of not less than 3 millimetres. The total width of the space
taken by each letter (other than the letter I) shall be not less than 9 millimetres.
Where an accented vowel occurs in the placename the length accent character
shall have a height of 2 millimetres above the letter. The distances between
the nearest parts of adjoining letters shall be uniform. Where the placename
comprises more than one word the distances between the nearest letters of
adjoining words shall be uniform and not less than three times the distance
between adjoining letters.
14. The identification mark shall appear in black characters and each letter or
figure shall have a height of 70 millimetres and a stroke width of 10
millimetres. The total width of the space taken by each letter or figure (other
than the letter “I” or the number “1”) shall be not less than 36 millimetres and
not more than 50 millimetres. The distances between adjoining letters and
adjoining figures shall be uniform and shall be not less than 8 millimetres.
15. The distance between the inner edge of the blue background of the flag of the
European Communities and the first letter of the placename shall be equal to
the distance between the last letter of the placename and the inner edge of the
black border on the right-hand side of the plate and shall be not less than 8
millimetres.
16. In the case of an identification mark which is exhibited on a plate in
conformity with Diagram No. 1 shown in paragraph 2 of this Schedule–
(a) the external size of the plate shall be 520 millimetres in width and 110
millimetres in height;
(b) the blue background of the flag of the European Communities shall
extend vertically from the inner edge of the black border at the top of the
plate to the inner edge of the black border at the bottom of the plate and
shall extend horizontally for a distance of 40 millimetres from the inner
edge of the black border on the left-hand side of the plate;
(c) the distance between the inner edge of the blue background of the flag of
the European Communities and the first figure of the identification mark
shall be equal to the distance between the last figure of the identification
432 ( 3 )
Regulations
S.I. No. 432 of 1999
reg 2.
mark and the inner edge of the black border on the right-hand side of the
plate and shall be not less than 8 millimetres;
(d) the index mark shall be separated from adjoining figures on each side of
the index mark by a hyphen with a stroke width of 10 millimetres which
shall extend horizontally for a distance of not less than 13 millimetres and
not more than 22 millimetres; the distances between each hyphen and the
nearest part of any adjoining letter or figure shall be uniform and shall be
not less than 10 millimetres;
(e) the margin between the inner edge of the black border at the top of the
plate and the nearest part of any letter in the placename (excluding any
length accent) shall be 5 millimetres in height;
(f) the space between the nearest part of any letter of the placename and any
letter or figure of the identification mark shall be not less than 4
millimetres in height;
(g) the space between the nearest part of any letter or figure of the
identification mark and the inner edge of the black border at the bottom of
the plate shall be not less than 8 millimetres in height.
17. In the case of an identification mark which is exhibited on a plate in
conformity with Diagram No. 2 shown in paragraph 2 of this Schedule(a) the external size of the plate shall be 340 millimetres in width and 220
millimetres in height;
(b) the blue background of the flag of the European Communities shall be
located at the top left-hand corner of the plate and shall extend vertically
downwards from the inner edge of the black border at the top of the plate
for a distance of 100 millimetres and shall extend horizontally from the
inner edge of the black border at the left-hand side of the plate for a
distance of 40 millimetres;
(c) the distance between the inner edge of the blue background of the flag of
the European Communities and the first figure of the identification mark
shall be equal to the distance between the last letter of the index mark and
the inner edge of the black border on the right-hand side of the plate;
(d) the index mark shall be separated from the figures on the upper line of the
identification mark by a hypen with a stroke width of 10 millimeters
which shall extend horizontally for a distance of 22 millimetres; the
distance between the hypen and the nearest part of any adjoining letter or
figure shall be uniform and shall be not less than 10 millimetres;
(e) the distance between the inner edge of the black border at the left-hand
side of the plate and the nearest figure on the lower line of the
identification mark shall be equal to the distance between the last figure
on that line and the inner edge of the black border at the right-hand side of
the plate and shall be not less than 30 millimetres;
(f) the margin between the inner edge of the black border at the top of the
plate and the nearest part of any letter in the placename (excluding any
length accent) shall be 12 millimetres in height;
432 ( 4 )
reg 2.
S.I. No. 432 of 1999
Regulations
(g) the space between the nearest part of any letter of the placename and the
nearest part of any character in the upper line of the identification mark
shall be not less than 12 millimetres in height;
(h) the space between the upper and lower line of the identification mark
shall be not less than 12 millimetres in height;
(i) the margin between the lower line of the identification mark and the inner
edge of the black border at the bottom of the plate shall be not less than 12
millimetres in height.
18. In the case of an identification mark exhibited on a bicycle, an invalid carriage
or a pedestrian-controlled vehicle:(a) any of the dimensions prescribed in paragraph 5, 10, 11, 13, 14, 15, 16 or
17 of this Schedule may be reduced to an amount which is not less than
half of the amount so prescribed, and
(b) the plate need not be rectangular provided that the letters and figures
thereon comply as nearly as possible with the arrangement shown in
Diagram No. 1 or Diagram No. 2 in paragraph 2 of this Schedule or as
described in paragraph 19 of this Schedule, as the case may be.
19. In the case of a bicycle, an invalid carriage or a pedestrian-controlled vehicle
on which an identification mark is displayed on a plate generally of the type
shown in the said Diagram No. 2, if the dimensions of the identification mark
or plate are reduced in accordance with paragraph 18 of this Schedule, the
identification mark or plate shall not be held to be in contravention of this
Schedule solely because:(a) the flag of the European Communities is at the bottom left-hand corner of
the plate, and
(b) part of the placename is above the flag of the European Communities.
20. In the case of a vehicle which is provided with an indented space to
accommodate a registration plate and the size of the space is such that it can
accommodate neither a plate of the dimensions prescribed in paragraph 16 (a)
of this Schedule nor a plate of the dimensions prescribed in paragraph 17(a) of
this Schedule, the dimensions prescribed in paragraphs 5, 10, 11, 13, 14, 15,
16 or 17 of this Schedule may be reduced provided that the dimensions as so
reduced comply as nearly as possible with the dimensions so prescribed.
21. An identification mark or plate shall not be held to be in contravention of this
Schedule by reason only of failure to comply with the dimensions prescribed
in this Schedule provided that:(a) in the case of a prescribed dimension which is 70 millimetres or less, the
difference between the dimension of the identification mark or plate and
the prescribed dimensions is not greater than 1 millimetre, and
(b) in the case of a prescribed dimension which is greater than 70
millimetres, the difference between the dimension of the identification
mark or plate and the prescribed dimension is not greater than 3
millimetres.
432 ( 5 )
Regulations
S.I. No. 432 of 1999
reg 2.
22. The provisions of paragraphs 2 to 21 of this Schedule shall not apply in the
case of a large public service vehicle (within the meaning of the Road Traffic
Act, 1961 (No. 24 of 1961)) on which an identification mark is so constructed
and used that it is illuminated by transparency or translucency and in such a
case the characters of the identification mark shall appear white when the
mark is so illuminated and shall appear at all other times white against a black
background.
23. The provisions of this Schedule shall be deemed to be complied with in
relation to an identification mark which incorporates the index mark ZV if the
identification mark exhibited on the vehicle complies with the provisions of
Part 1 of the Third Schedule to the Road Vehicles (Registration and
Licensing) Regulations, 1982 (S.I. No. 311 of 1982).”
GIVEN under my hand this 22nd day of December, 1999.
JOSEPHINE FEEHILY
Revenue Commissioner.
432 ( 6 )
S.I. No. 432 of 1999
Regulations
432 ( 7 )
Regulations
S.I. No. 212 of 2001
S.I. No. 212 of 2001
ORDER
entitled
Finance Act, 2001 (Commencement of Section 169) Order, 2001.
_________________
Made by the Minister for Finance.
S.I. No. 212 of 2001
Regulations
S.I. No. 212 of 2001
Finance Act, 2001 (Commencement of Section 169) Order, 2001.
I, Charlie McCreevy, Minister for Finance, in the exercise of the powers conferred on me
by section 169(2) of the Finance Act, 2001 (No. 7 of 2001), hereby order as follows:
1.
This Order may be cited as the Finance Act, 2001 (Commencement of Section 169)
Order, 2001.
2.
The 1st day of July, 2001, is appointed as the day on which section 169 of the
Finance Act, 2001 (No. 7 of 2001) comes into operation.
Given under my Official Seal,
16th May 2001.
Charlie McCreevy
Minister for Finance.
Pn. 9985
Price: £0.40/£0.51
212 ( 1 )
Regulations
S.I. No. 212 of 2001
EXPLANATORY NOTE
(This note is not part of the instrument and does not purport to be a legal interpretation).
This Order appoints 1 July, 2001 as the date for coming into operation of the provisions of
section 169 of the Finance Act, 2001. This section amends the definitions of “category B
vehicle” and “crew cab” in section 130 of the Finance Act, 1992 in order to revise the
measurement criteria used to classify certain vehicles into the various categories that
determine the rate of vehicle registration tax to be paid.
212 ( 2 )
S.I. No. 212 of 2001
Regulations
212 ( 3 )
Regulations
S.I. No. 464 of 2002
S.I. No. 464 of 2002
ORDER
entitled
Taxes (Electronic Transmission of Vehicle Registration Returns)
(Specified Provisions and Appointed Day) Order 2002
_________________
S.I. No. 464 of 2002
Regulations
S.I. No. 464 of 2002
Taxes (Electronic Transmission of Vehicle Registration Returns)
(Specified Provisions and Appointed Day) Order 2002.
The Revenue Commissioners, in exercise of the powers conferred on them by section
917E (inserted by section 209 of the Finance Act 1999 (No. 2 of 1999)) of the Taxes
Consolidation Act 1997 (No. 39 of 1997), order as follows:
1.
This Order may be cited as the Taxes (Electronic Transmission of Vehicle
Registration Returns)(Specified Provisions and Appointed Day) Order 2002.
2.
Each of the Provisions set out in the schedule to this Order is specified for the
purpose of Chapter 6 of Part 38 of the Taxes Consolidation Act 1997.
3.
The 4th day of October 2002 is appointed in relation to returns to be made under the
provisions specified in Article 2 of this Order.
Schedule
Section 131(2)(a) of the Finance Act 1992 (No. 9 of 1992).
Section 133(2)(a) of the Finance Act 1992.
Regulation 13(2) of the Vehicle Registration and Taxation Regulations 1992 (S.I. No. 318
of 1992).
Regulation 15 of the Vehicle Registration and Taxation Regulations 1992.
GIVEN under my hand,
1 October 2002.
Josephine Feehily,
Revenue Commissioner.
464 ( 1 )
Regulations
S.I. No. 464 of 2002
EXPLANATORY NOTE
(This note is not part of the Instrument and does not purport to be a legal interpretation.)
This order –
·
applies the legislation governing the electronic filing of tax information to returns of
vehicle registration information, and
·
appoints a day, namely, 4 October 2002, in relation to such returns, which ensures
that the electronic filing legislation applies to vehicle registration returns which are due to
be filed on or after 5 October 2002.
Chapter 6 of Part 38 of the Taxes Consolidation Act 1997 provides the legislative
framework whereby tax related information required by law to be provided to the Revenue
Commissioners may be supplied electronically. The legislation only applies to
information where the provision under which the information is supplied is specified in an
order made by the Revenue Commissioners. Where a provision is so specified the
legislation applies to information supplied under that provision after the day appointed in
the order in relation to the provision concerned. The reason for this procedure is to allow
the Revenue Commissioners to manage the roll-out of the system for receiving tax related
information electronically. The system will be extended to further informational items as
the necessary developmental work in relation to the electronic receipt of particular items is
completed.
464 ( 2 )
reg 1. S.I. No. 464 of 2002
Regulations
464 ( 3 )
Regulations
S.I. No. 172 of 2003
S.I. No. 172 of 2003
ORDER
entitled
Finance Act 2003 (Section 104) (Commencement) Order 2003.
_________________
S.I. No. 172 of 2003
Regulations
S.I. No. 172 of 2003
Finance Act 2003 (Section 104) (Commencement) Order 2003.
I, Charlie McCreevy, Minister for Finance, in exercise of the powers conferred on me by
Section 104 of the Finance Act 2003 (No. 3 of 2003), hereby order as follows:
1.
This order may be cited as the Finance Act 2003 (Section 104) (Commencement)
Order 2003.
2.
The 1st day of May 2003 is appointed as the day on which section 104 of the Finance
Act 2003 (No. 3 of 2003) comes into operation.
GIVEN under my Official Seal,
30th April 2003.
Charlie McCreevy,
Minister for Finance.
172 ( 1 )
Regulations
S.I. No. 172 of 2003
EXPLANATORY NOTE
(This note is not part of the instrument and does not purport to be a legal interpretation.)
This order appoints the 1st day of May 2003 as the date for coming into operation of
section 104 of the Finance Act 2003.
As a consequence:
The Vehicle Registration Tax repayment scheme for demonstration models is repealed.
172 ( 2 )
S.I. No. 172 of 2003
Regulations
172 ( 3 )
Regulations
S.I. No. 247 of 2003
S.I. No. 247 of 2003
ORDER
entitled
Finance Act 2003 (Section 101) (Commencement) Order 2003.
__________________
Regulations
S.I. No. 247 of 2003
S.I. No. 247 of 2003
Finance Act 2003 (Section 101) (Commencement) Order 2003.
I, Charlie McCreevy, Minister for Finance, in exercise of the powers conferred on me by
Section 101 of the Finance Act 2003 (No. 3 of 2003), hereby order as follows:
1.
This order may be cited as the Finance Act 2003 (Section 101) (Commencement)
Order 2003.
2.
The 1st day of July 2003 is appointed as the day on which Section 101 of the Finance
Act 2003 (No. 3 of 2003) comes into operation.
GIVEN under my Official Seal,
18th June 2003.
Charlie McCreevy,
Minister for Finance.
247 ( 1 )
Regulations
S.I. No. 247 of 2003
EXPLANATORY NOTE
(This note is not part of the instrument and does not purport to be a legal interpretation.)
This order appoints the 1st day of July 2003 as the date for coming into operation of section
101 of the Finance Act 2003.
As a consequence:
the definition of “Category B vehicle” in section 130 of Finance Act 1992 (amended by
section 169 of the Finance Act 2001) is amended for Vehicle Registration Tax purposes
by:
1.
The insertion of revised measurement criteria for the determination of the
classification of a “crew cab” vehicle.
2.
The insertion of a definition of a “pick-up” vehicle.
3.
The exclusion of a “pick-up” vehicle from category B.
247 ( 2 )
S.I. No. 247 of 2003
Regulations
247 ( 3 )
Regulations
S.I. No. 249 of 2003
S.I. No. 249 of 2003
STATUTORY INSTRUMENT
entitled
Vehicle Registration Tax Regulations 2003.
__________________
S.I. No. 249 of 2003
Regulations
S.I. No. 249 of 2003
Vehicle Registration Tax Regulations 2003
The Revenue Commissioners, in exercise of the powers conferred on them by section 141
Finance Act 1992 (No.9 of 1992) as amended by section 106 Finance Act 2003 (No.3 of
2003), hereby make the following Regulations:
1.
These Regulations may be cited as the Vehicle Registration Tax Regulations 2003.
2.
These Regulations come into operation on 1 July 2003.
3.
In these Regulations –
“Act of 1992” means the Finance Act 1992 (No.9 of 1992);
“Act of 2003” means the Finance Act 2003 (No.3 of 2003);
“innermost” means that point of a closed rear door or closed tailgate closest to the
outermost point of a partition;
“outermost” means that point of a partition closest to the rear of a vehicle;
“partition” means a permanent rigid structure which completely separates the passenger
cab from the goods area of a crew cab or pick-up.
4.
(1) The partition in a crew cab or pick-up shall be of strong rigid material containing
no openings, cut-outs or incisions.
(2) For the purposes of –
(a) paragraph (i) of the definition of “crew cab” (inserted by paragraph (b) of
section 101(1) of the Act of 2003) in section 130 of the Act of 1992, and
(b) paragraph (i) of the definition of “pick-up” (inserted by paragraph (c) of
section 101(1) of the Act of 2003) in section 130 of the Act of 1992,
the partition in a crew cab or pick-up shall be fixed permanently to the sides, floor and roof
of the vehicle by means of continuous seam welding, adhesive bonding, spot welding or
brazing, and –
(i)
in the case of adhesive bonding, the bonding agent shall be of sufficient
strength to bond the partition to the vehicle in order to provide the requisite
level of completeness, permanency and rigidity, and
(ii) in the case of spot welding, the welds shall be sufficiently close to each
other to ensure a satisfactory seal, being not normally more than 40
millimetres apart.
249 ( 1 )
Regulations
5.
S.I. No. 249 of 2003
(1) For the purposes of this Regulation –
“partition reference point” means the point where a vertical line tangential to the
outermost point of the partition meets the goods floor:
“rear reference point” means –
(a) where there is a rear door or tailgate, the point where a vertical line
tangential to the innermost point of the closed rear door or closed tailgate
meets the goods floor and the point is located where the floor is generally
level (whether or not corrugated or ribbed) and of consistent width,
(b) where there is a rear door and tailgate or 2 individual rear doors, the point
where a vertical line tangential to the innermost point of the closed rear
door or closed tailgate nearest the partition meets the goods floor and the
point is located where the floor is generally level (whether or not
corrugated or ribbed) and of consistent width, and
(c) where there is no rear door or tailgate, the furthest point from the partition
reference point, on the rear of the permanent goods floor, excluding any
moveable extensions or additions and the point is located where the floor is
generally level (whether or not corrugated or ribbed) and of consistent
width.
(2) For the purposes of –
(a) paragraph (ii) of the definition of “crew cab” (inserted by paragraph (b) of
section 101(1) of the Act of 2003, and
(b) paragraph (ii) of the definition of “pick-up” (inserted by paragraph (c) of
section 101(1) of the Act of 2003) in section 130 of the Act of 1992,
the floor length of the goods floor in a crew cab or pick-up is the linear measurement of the
distance in a straight perpendicular line between –
(i)
a straight horizontal line taken through the partition reference point
connecting 2 sides, walls or chassis sides of the vehicle, and
(ii) a straight horizontal parallel line taken through the rear reference point
connecting 2 sides, walls or chassis sides of the vehicle.
Given on 23 June 2003.
Josephine Feehily.
Revenue Commissioner.
249 ( 2 )
Regulations
S.I. No. 249 of 2003
EXPLANATORY MEMORANDUM
(This note is not part of the instrument and does not purport to be a legal interpretation.)
These Regulations prescribe the criteria for the permanent fixing of the rigid partition in
crew cab and pick-up vehicles. They also prescribe the manner in which the cargo area of
such vehicles is measured.
249 ( 3 )
Regulations
S.I. No. 232 of 2004
S.I. No. 232 of 2004
ORDER
entitled
Finance Act 2003 (Section 102) (Commencement) Order 2004.
__________________
Regulations
S.I. No. 232 of 2004
S.I. No. 232 of 2004
Finance Act 2003 (Section 102) (Commencement) Order 2004.
I, Charlie McCreevy, Minister for Finance, in exercise of the powers conferred on me by
section 102 of the Finance Act 2003 (No. 3 of 2003), hereby order as follows:
1.
This order may be cited as the Finance Act 2003 (Section 102) (Commencement)
Order 2004.
2.
The 28th day of May 2004 is appointed as the day on which section 102 of the
Finance Act 2003 comes into operation.
GIVEN under my Official Seal,
26th May 2004.
Charlie McCreevy,
Minister for Finance.
232 ( 1 )
Regulations
S.I. No. 232 of 2004
EXPLANATORY NOTE.
(This note is not part of the instrument and does not purport to be a legal interpretation.)
This order appoints the 28th day of May 2004 as the date for coming into operation of
Section 102 of the Finance Act 2003.
As a consequence:
A single registration certificate will be issued by the Department of the Environment,
Heritage and Local Government, incorporating both the Vehicle Registration Certificate
issued by the Revenue Commissioners and the Vehicle Licensing Certificate issued by the
Department of the Environment, Heritage and Local Government.
The new single vehicle registration/licensing certificate will be known as the Registration
Certificate.
232 ( 2 )
S.I. No. 232 of 2004
Regulations
232 ( 3 )
Regulations
S.I. No. 407 of 2004
S.I. No. 407 of 2004
ORDER
entitled
Finance Act 2004 (Section 52) (Commencement) Order 2004.
__________________
S.I. No. 407 of 2004
Regulations
S.I. No. 407 of 2004
Finance Act 2004 (Section 52) (Commencement) Order 2004.
I, Charlie McCreevy, Minister for Finance, in exercise of the powers conferred on me by
section 52(2) of the Finance Act 2004 (No. 8 of 2004), hereby order as follows:
(1) This order may be cited as the Finance Act 2004 (Section 52)(Commencement) Order
2004.
(2) The 30th day of June 2004 is appointed as the day on which section 52 of the Finance
Act 2004 (No. 8 of 2004) comes into operation.
GIVEN under my Official Seal,
29th June 2004.
Charlie McCreevy
Minister for Finance.
407 ( 1 )
Regulations
S.I. No. 407 of 2004
EXPLANATORY NOTE.
(This note is not part of the instrument and does not purport to be a legal interpretation.)
This order appoints the 30th day of June 2004 as the date for coming into operation of
section 52 of the Finance Act 2004.
As a consequence:
Section 6 of the Roads Act 1920 (as amended by section 131 of the Finance Act 1992) is
amended by deleting the requirement to present, at the time of first licensing of a vehicle, a
vehicle registration certificate or other evidence as the Ministers for Finance or
Environment, Heritage and Local Government require as proof that the vehicle has been
registered by the Revenue Commissioners.
This amendment arises because of the introduction of a combined registration/licensing
certificate where an electronic transfer of registration data from Revenue to the licensing
authority is evidence that a vehicle has been registered.
407 ( 2 )
S.I. No. 407 of 2004
Regulations
407 ( 3 )
Regulations
S.I. No. 408 of 2004
S.I. No. 408 of 2004
ORDER
entitled
Finance Act 2004 (Section 53(1)(a)(i)) (Commencement) Order 2004.
__________________
S.I. No. 408 of 2004
Regulations
S.I. No. 408 of 2004
Finance Act 2004 (Section 53(1)(a)(i))(Commencement) Order 2004.
I, Charlie McCreevy, Minister for Finance, in exercise of the powers conferred on me by
section 53(2) of the Finance Act 2004 (No. 8 of 2004), hereby order as follows:
1.
This Order may be cited as the Finance Act 2004 (Section 53(1)(a)(i))
(Commencement) Order 2004.
2.
The 30th day of June 2004 is appointed as the day on which section 53(1)(a)(i) of the
Finance Act 2004 (No. 8 of 2004) comes into operation.
GIVEN under my Official Seal,
29th June 2004.
Charlie McCreevy
Minister for Finance.
408 ( 1 )
Regulations
S.I. No. 408 of 2004
EXPLANATORY NOTE
(This note is not part of the instrument and does not purport to be a legal interpretation.)
This Order appoints the 30th day of June 2004 as the date for coming into operation of
section 53(1)(a)(i) of the Finance Act 2004.
As a consequence:
The authority of the Revenue Commissioners to prescribe the form and contents of vehicle
registration certificates is removed.
The registration certificate has been replaced by a combined registration/licensing
certificate which is prescribed by EC Directive and is issued by the Department of the
Environment, Heritage and Local Government.
408 ( 2 )
STATUTORY INSTRUMENTS.
S.I. No. 576 of 2007
————————
VEHICLE REGISTRATION AND TAXATION (AMENDMENT)
REGULATIONS 2007
(Prn. A7/1518)
2 [576]
S.I. No. 576 of 2007
VEHICLE REGISTRATION AND TAXATION (AMENDMENT)
REGULATIONS 2007
The Revenue Commissioners, in exercise of the powers conferred on them by
section 141 of the Finance Act 1992 (No. 9 of 1992), hereby make the following regulations:
1. These Regulations may be cited as the Vehicle Registration and Taxation
(Amendment) Regulations 2007.
2. Regulation 14 of the Vehicle Registration and Taxation Regulations 1992
(S.I. No. 318 of 1992) is amended—
(a) by substituting the following for paragraph (3):
“(3) The Commissioners shall grant an authorisation under section
136 of the Act only to a person who—
(a) intends to be actively engaged in a business referred to in
subsection (1) of that section at premises occupied by the
person and at which such business may legally be carried on,
(b) is registered under section 9 of the Value-Added Tax Act
1972 for the purpose of carrying on a business referred to in
subsection (1) of that section, and
(c) is, at the time of application for the authorisation, the holder
of a current tax clearance certificate issued in accordance
with section 1095 of the Taxes Consolidation Act 1997.”,
and
(b) by inserting the following after paragraph (3):
“(4) For the purposes of subsection (3) of section 136 of the Act,
reasonable causes in respect of which the Commissioners may, in
accordance with that subsection, revoke an authorisation include the
following:
(a) the authorised person ceases to be actively engaged in the
business referred to in section 136(1) of the Act or such
business has not, within a reasonable period, commenced,
(b) the authorised person fails to produce a current tax clearance
certificate, issued in accordance with section 1095 of the
Notice of the making of this Statutory Instrument was published in
“Iris Oifigiúil” of 14th August, 2007.
[576] 3
Taxes Consolidation Act 1997, if requested to do so by the
Commissioners, or
(c) records relating to the business are not kept as prescribed by
the Commissioners in Regulation 17.”.
GIVEN this 7th day of August 2007.
JOSEPHINE FEEHILY,
Revenue Commissioner.
4 [576]
EXPLANATORY NOTE
(This note is not part of the instrument and does not purport to be a legal
interpretation.)
These Regulations allow the Revenue Commissioners to request a current tax
clearance certificate from applicants who are seeking an authorisation under
section 136 of the Finance Act 1992.
They also specify some of the cases where, in accordance with section 136(3)
of the Finance Act 1992, the Revenue Commissioners may withdraw an existing
authorisation under section 136 of that Act. These include cases where the authorised person fails to produce a tax clearance certificate when requested by the
Revenue Commissioners, is not actively engaged in the businesses outlined in
section 136(1) of the Finance Act 1992 or does not keep records relating to the
business in accordance with Regulation 17.
STATUTORY INSTRUMENTS.
S.I. No. 396 of 2008
————————
VEHICLE REGISTRATION AND TAXATION (AMENDMENT)
REGULATIONS 2008
(Prn. A8/1577)
2 [396]
S.I. No. 396 of 2008
VEHICLE REGISTRATION AND TAXATION (AMENDMENT)
REGULATIONS 2008
The Revenue Commissioners, in exercise of the powers conferred on them by
section 141 of the Finance Act (No. 9 of 1992), hereby make the following
regulations:
1. These Regulations may be cited as the Vehicle Registration and Taxation
(Amendment) Regulations 2008.
2. Regulation 6, of the Vehicle Registration and Taxation (No. 2) Regulations
1992 (S.I. No. 437 of 1992) is amended—
(a) by substituting the following for paragraph (2):
“(2) A fee of \1,000 is prescribed for the purpose of section 131
(5A) of the Act”.
and
(b) by inserting the following paragraph after paragraph (3):
“(4) (a) The mark assigned to a vehicle under section 131 (5A) shall
be cancelled if the owner of the vehicle fails, within a reasonable period, to display that mark when it falls to be assigned
under Regulation 9(3) of the Regulations.
(b) Where a mark is cancelled pursuant to subparagraph (b),
then the fee paid shall not be refunded other than in cases
that the Commissioners are satisfied that exceptional circumstances have occurred so as to prevent the person to
whom the mark was assigned from using it.
(c) An application for the purposes of subparagraph (b) shall be
made in writing to the Commissioners and shall set out the
exceptional circumstances claimed to warrant the repayment. The applicant shall furnish to the Commissioners, if
so requested by them, proof to the satisfaction of the Commissioners of those circumstances.”.
Notice of the making of this Statutory Instrument was published in
“Iris Oifigiúil” of 10th October, 2008.
[396] 3
Given on 7 October 2008
MICHAEL O’ GRADY
Revenue Commissioner
4 [396]
EXPLANATORY NOTE
(This note is not part of the instrument and does not purport to be a legal
interpretation.)
This Regulation increases the fee for reserving an identification mark
(registration number) from \315 to \1,000.
The Regulation also states that the Revenue Commissioners will cancel the
identification mark (registration number) if it has not been assigned to a vehicle.
Only in exceptional circumstances will a refund be authorised.
STATUTORY INSTRUMENTS.
S.I. No. 346 of 2010
————————
VEHICLE REGISTRATION TAX (PERMANENT RELIEFS)
(AMENDMENT) REGULATIONS 2010
(Prn. A10/1020)
2 [346]
S.I. No. 346 of 2010
VEHICLE REGISTRATION TAX (PERMANENT RELIEFS)
(AMENDMENT) REGULATIONS 2010
I, BRIAN LENIHAN, Minister for Finance, in exercise of the powers conferred on me by section 141(3) of the Finance Act 1992 (No. 9 of 1992), hereby
make the following regulations:
1. These Regulations may be cited as the Vehicle Registration Tax
(Permanent Reliefs) (Amendment) Regulations 2010.
2. The Vehicle Registration Tax (Permanent Reliefs) Regulations 1993 (S.I.
No. 59 of 1993) are amended by substituting “not later than seven days” for
“not later than the next working day” in each place where it occurs in the
provisions mentioned in the Table to this Regulation.
TABLE
Regulation
Regulation
Regulation
Regulation
Regulation
Regulation
4(1)(c)
5(1)(d)
6(1)(c)
7(1)(c)
8(2)
9(2).
GIVEN under my Official Seal,
12 July 2010.
BRIAN LENIHAN,
Minister for Finance.
Notice of the making of this Statutory Instrument was published in
“Iris Oifigiúil” of 16th July, 2010.
STATUTORY INSTRUMENTS.
S.I. No. 400 of 2010
————————
VEHICLE REGISTRATION AND TAXATION (AMENDMENT)
REGULATIONS 2010
(Prn. A10/1245)
[346] 3
EXPLANATORY NOTE
(This note is not part of the Instrument and does not purport to be a legal
interpretation.)
These Regulations relate to changes to vehicle registration procedures in the
State in accordance with the provisions of Section 104 of the Finance Act 2010,
(which amended Section 131 of the Finance Act 1992) which allows the Revenue
Commissioners to appoint a competent person(s) to carry out a range of functions on their behalf, relating to the registration of vehicles in the State.
Where an unregistered vehicle enters the State, in respect of which an application for permanent relief from the payment of vehicle registration tax will be
made to the Revenue Commissioners (under the provisions of Section 134 of
the Finance Act 1992), these Regulations make provision for a requirement that
the person (in whose name the vehicle will be registered) shall make an application for permanent relief in respect of such vehicle not later than seven days
following its arrival in the State.
BAILE ÁTHA CLIATH
ARNA FHOILSIÚ AG OIFIG AN tSOLÁTHAIR
Le ceannach díreach ón
OIFIG DHÍOLTA FOILSEACHÁN RIALTAIS,
TEACH SUN ALLIANCE, SRÁID THEACH LAIGHEAN, BAILE ÁTHA CLIATH 2,
nó tríd an bpost ó
FOILSEACHÁIN RIALTAIS, AN RANNÓG POST-TRÁCHTA,
AONAD 20 PÁIRC MIONDÍOLA COIS LOCHA, CLÁR CHLAINNE MHUIRIS,
CONTAE MHAIGH EO,
(Teil: 01 - 6476834 nó 1890 213434; Fax: 094 - 9378964 nó 01 - 6476843)
nó trí aon díoltóir leabhar.
——————
DUBLIN
PUBLISHED BY THE STATIONERY OFFICE
To be purchased directly from the
GOVERNMENT PUBLICATIONS SALE OFFICE
SUN ALLIANCE HOUSE, MOLESWORTH STREET, DUBLIN 2,
or by mail order from
GOVERNMENT PUBLICATIONS, POSTAL TRADE SECTION,
UNIT 20 LAKESIDE RETAIL PARK, CLAREMORRIS, CO. MAYO,
(Tel: 01 - 6476834 or 1890 213434; Fax: 094 - 9378964 or 01 - 6476843)
or through any bookseller.
——————
€1.27
Wt. (B27792). 285. 7/10. Cahill. Gr. 30-15.
2 [400]
S.I. No. 400 of 2010
VEHICLE REGISTRATION AND TAXATION (AMENDMENT)
REGULATIONS 2010
The Revenue Commissioners, in exercise of the powers conferred on them by
section 141 of the Finance Act 1992 (No. 9 of 1992), hereby make the following regulations:
1. These Regulations may be cited as the Vehicle Registration and Taxation
(Amendment) Regulations 2010.
2. These Regulations come into operation on 1 September 2010.
3. The Vehicle Registration and Taxation Regulations 1992 (S.I. No. 318 of
1992) are amended(a) in Regulation 4 by inserting the following after the definition of “authorised person”:
“ ‘competent person’ means one or more than one individual
or body appointed by the Commissioners under section 131
of the Act;”,
(b) in Regulation 4 by substituting the following for the definition of “distributor”:
“ ‘distributor’ means a person who holds a franchise to bring
into the State for sale particular makes and models of
vehicles;”,
(c) by substituting the following for Regulation 7(1):
“(1) A declaration under section 131(2)(a) of the Act shall be in
such form as the Commissioners may specify and shall include the
following particulars:
(a) in respect of the vehicle concerned—
(i) the vehicle identification number,
(ii) the make, model and variant,
(iii) the number of doors, seats and windows,
(iv) the level of CO2 emissions,
Notice of the making of this Statutory Instrument was published in
“Iris Oifigiúil” of 20th August, 2010.
[400] 3
(v) the vehicle category by reference to the relevant EC
type-approval certificate or EC certificate of conformity,
or any other documentation specified by the Commissioners for the purposes of confirming the categorisation
of vehicles for the purposes of Chapter IV of Part II of
the Finance Act 1992, and
(vi) such other particulars, if any, relating to vehicles as the
Commissioners consider necessary for the proper
administration of the tax;
(b) in respect of the person presenting the vehicle for
registration—
(i) the name of that person as it appears on that person’s
passport, driving licence or such other document establishing that person's identity as the Commissioners may
specify, and
(ii) such other particulars, if any, relating to that person as
the Commissioners consider necessary for the proper
administration of the tax;
(c) in respect of the person in whose name the vehicle is to be
registered:
(i) the name of that person as it appears on that person’s
passport, driving licence or such other document establishing that person's identity as the Commissioners
may specify,
(ii) the address of that person as it appears on a recent bank
statement, utility bill or such other document establishing that person's address as the Commissioners
may specify,
(iii) the personal public service number (within the meaning
of section 292 of the Social Welfare Consolidation Act
2005 (No. 26 of 2005)) of that person,
(iv) where the vehicle is being presented by a person (the
'first mentioned person') other than the person in whose
name the vehicle is to be registered (the 'second mentioned person'), a document in such form as the Commissioners may specify–
(I) authorising the first mentioned person to register the
vehicle on behalf of the second mentioned person,
and
(II) signed by the second mentioned person,
4 [400]
and
(v) such other particulars, if any, relating to that person as
the Commissioners consider necessary for the proper
administration of the tax;
(d) in respect of a person authorised under section 136 of the
Act, that person’s Trader Account Number.”,
(d) in Regulation 7 by inserting the following after paragraph (1):
“(1A) Where the Commissioners specify further particulars for the
purposes of subparagraphs (a)(vi), (b)(ii) or (c)(v) of paragraph (1),
the Commissioners shall publish those particulars on their website or
in such other form as they consider appropriate.”,
(e) by substituting the following for Regulation 7(3):
“(3) For the purposes of the registration of a vehicle, the competent
person shall require the person presenting the vehicle for registration
to sign a document confirming the vehicle details declared by the competent person to the Commissioners under section 131(2)(a) or (3)(a),
as the case may be, and such document shall be retained by the competent person.”,
(f) by substituting the following for Regulation 8(1):
“(1) (a) A person not being an authorised person who manufactures
or brings into the State a vehicle which is not exempt from
registration under section 135 of the Act shall—
(i) make an appointment for a pre-registration examination
with the competent person concerned not later than 7
days after the manufacture or arrival in the State of the
vehicle, and
(ii) register the vehicle to the satisfaction of the Commissioners not later than 30 days after its manufacture or
arrival in the State.
(b) In the case of a vehicle which requires the making of a customs entry on arrival in the State, the date of its release
from customs control shall be deemed to be the date of its
arrival in the State for registration purposes.”,
(g) by substituting the following for Regulation 8(2):
“(2) (a) Where the person referred to in paragraph (1) has reasonable cause to believe that the vehicle concerned may qualify
for registration without payment of tax, the person shall
make an application to the Commissioners for relief under
[400] 5
section 134 of the Act not later than 7 days following the
manufacture or arrival in the State of the vehicle concerned.
(b) If the application is approved and the relief is granted after
payment of the tax on the vehicle, the Commissioners shall
repay the tax to the person under section 134 of the Act.”,
(h) by deleting Regulation 10,
(i) in Regulation 15 by deleting paragraph (2), and
(j) by deleting the Second, Third, Fourth and Fifth Schedules.
GIVEN under my hand,
16 August 2010.
MICHAEL O‘GRADY,
Revenue Commissioner.
6 [400]
EXPLANATORY NOTE
(This note is not part of the Instrument and does not purport to be a legal
interpretation.)
These Regulations specify changes to vehicle registration procedures in the
State in accordance with the provisions of Section 104 of the Finance Act 2010,
(which amended Section 131 of the Finance Act 1992) which permits the
Revenue Commissioners to appoint a competent person(s) to carry out a range
of functions on their behalf, relating to the registration of vehicles in the State.
In addition, as the Revenue Commissioners are no longer responsible for the
issuing of a vehicle registration certificate, these Regulations also provide for
the deletion of•
Regulation 10 of Statutory Instrument (S.I.) No. 318 of 1992 (as
amended), and
•
the Second Schedule of S.I. No. 318 of 1992 (as amended).
These Regulations also repeal the requirement for the Commissioners to prescribe Forms VRT3, VRT4 and VRT5 contained in the Third, Fourth and Fifth
Schedules respectively. Under the new registration procedures, vehicle registration details will be transferred electronically by the appointed competent person to the Commissioners.
Finally, Regulation 15(2) of S.I. No. 318 of 1992 (as amended) is also repealed,
as the transfer of new unregistered vehicles between authorised individuals no
longer involves the completion of Forms VRT3 and VRT 5.
STATUTORY INSTRUMENTS.
S.I. No. 542 of 2012
————————
VEHICLE REGISTRATION AND TAXATION (AMENDMENT)
REGULATIONS 2012
2 [542]
S.I. No. 542 of 2012
VEHICLE REGISTRATION AND TAXATION (AMENDMENT)
REGULATIONS 2012
The Revenue Commissioners, in exercise of the powers conferred on them by
section 141 of the Finance Act 1992 (No. 9 of 1992), hereby make the following regulations:
1. These Regulations may be cited as the Vehicle Registration and Taxation
(Amendment) Regulations 2012.
2. These Regulations come into operation on 1 January 2013.
3. In these Regulations “Regulations of 1992” means the Vehicle Registration
and Taxation Regulations 1992 (S.I. No. 318 of 1992).
4. Regulation 9 of the Regulations of 1992 is amended—
(a) in paragraph (1) by inserting “first brought into use on or before 31
December 2012 and” after “to a vehicle”,
(b) by inserting the following paragraph after paragraph (1):
“(1A) The identification mark assigned by the Commissioners under
section 131(5) of the Act to a vehicle first brought into use on or after
1 January 2013 and entered in the register (in this Regulation referred
to as the ‘identification mark’) shall consist of—
(a) the third and fourth numerals of the year in which the vehicle
is first brought into use,
(b) (i) the numeral ‘1’ for vehicles first brought into use during
the period 1 January to 30 June in any year, or
(ii) the numeral ‘2’ for vehicles first brought into use during
the period 1 July to 31 December in any year,
(c) an index mark, as provided for in the table to paragraph 4 of
the First Schedule to these Regulations, corresponding to
the functional area of the licensing authority in which the
owner at the time of registration ordinarily resides,
(d) a number which when combined with the appropriate
numerals and mark aforesaid produces a unique combination,
Notice of the making of this Statutory Instrument was published in
“Iris Oifigiúil” of 1st January, 2013.
[542] 3
(e) in the case of a vehicle which the Commissioners are satisfied
was constructed or first brought into use more than 30 years
prior to the time of registration, and the person applying for
registration so requests, an index mark ZV and a unique
number.”,
and
(c) in paragraph (3) by substituting “paragraphs (1)(c) and (1A)(d)”
for “subparagraph (1)(c)”.
5. The First Schedule to the Regulations of 1992 is amended—
(a) in paragraph 2 by inserting “first brought into use on or before 31
December 2012” after “vehicle”,
(b) by inserting the following paragraph after paragraph 2:
“2A. The identification mark of a vehicle first brought into use on
or after 1 January 2013 shall be displayed on a rectangular plate which
shall correspond with either Diagram No. 3 or Diagram No. 4 shown
below:
Diagram No. 3
Diagram No. 4
”,
4 [542]
(c) in paragraph 18(b) by inserting “or in Diagram No. 3 or Diagram
No. 4 in paragraph 2A of this Schedule” after “in paragraph 2 of this
Schedule”, and
(d) in paragraph 19 by inserting “or Diagram No. 4” after “Diagram No.
2”.
GIVEN under my Hand,
20 December 2012.
NIALL CODY,
Revenue Commissioner.
[542] 5
EXPLANATORY NOTE
(This note is not part of the Instrument and does not purport to be a legal
interpretation.)
1. These regulations amend the Vehicle Registration and Taxation Regulations, 1992 (S.I. No. 318 of 1992) and prescribe the format, dimensions and
technical specifications of registration plates to be displayed on vehicles first
brought into use up to and including 31 December 2012 and also from 1
January 2013.
STATUTORY INSTRUMENTS.
S.I. No. 110 of 2013
————————
FINANCE ACT 2012 (SECTION 83(1)(J)) (COMMENCEMENT) ORDER
2013
2 [110]
S.I. No. 110 of 2013
FINANCE ACT 2012 (SECTION 83(1)(J)) (COMMENCEMENT) ORDER
2013
I, Michael Noonan, Minister for Finance, in exercise of the powers conferred
on me by section 83(2) of the Finance Act 2012 (No. 9 of 2012), hereby order
as follows:
1. This Order may be cited as the Finance Act 2012 (Section 83(1)(j))
(Commencement) Order 2013.
2. The 8th day of April 2013 is appointed as the day on which section 83(1)(j)
of the Finance Act 2012 (No. 9 of 2012) comes into operation.
GIVEN under my Official Seal,
28 March 2013.
MICHAEL NOONAN,
Minister for Finance.
Notice of the making of this Statutory Instrument was published in
“Iris Oifigiúil” of 2nd April, 2013.
[110] 3
EXPLANATORY NOTE
(This note is not part of the Instrument and does not purport to be a legal
interpretation.)
This Order appoints the 8th day of April 2013 as the date for coming into
operation of Section 83(1)(j) of the Finance Act 2012.
As a consequence:
The Revenue Commissioners now have the authority to repay residual
Vehicle Registration Tax on M1 passenger vehicles which are removed permanently from the State, subject to fulfilment of the appropriate procedures and
conditions as outlined in section 135D of Finance Act 1992 (as amended).
STATUTORY INSTRUMENTS.
S.I. No. 452 of 2013
————————
VEHICLE REGISTRATION (IDENTIFICATION MARKS)
REGULATIONS 2013
2 [452]
S.I. No. 452 of 2013
VEHICLE REGISTRATION (IDENTIFICATION MARKS)
REGULATIONS 2013
The Revenue Commissioners, in exercise of the powers conferred on them by
section 141 of the Finance Act 1992 (No. 9 of 1992), hereby make the following regulations:
1. These Regulations may be cited as the Vehicle Registration (Identification
Marks) Regulations 2013.
2. These Regulations come into operation on 1 January 2014.
3. In these Regulations—
“Principal Regulations” means the Vehicle Registration and Taxation Regulations 1992 (S.I. No. 318 of 1992);
“Regulations of 2012” means the Vehicle Registration and Taxation
(Amendment) Regulations 2012 (S.I. No. 542 of 2012).
4. Regulation 9 (as amended by Regulation 4 of the Regulations of 2012) of
the Principal Regulations is amended—
(a) by substituting for paragraphs (1) and (1A) the following:
“(1) The identification mark assigned by the Commissioners under
section 131(5) of the Act to a vehicle first brought into use on or before
31 December 2012 and entered in the register (in this Regulation
referred to as the ‘identification mark’) shall consist of—
(a) the third and fourth numerals of the year in which the vehicle
is first brought into use,
(b) an index mark, as provided for in the Table to paragraph (4)
of the First Schedule, corresponding to the functional area
of the licensing authority in which the owner at the time of
registration ordinarily resides, and
(c) a number which when combined with those numerals and
that mark produces a unique combination.
(1A) The identification mark assigned by the Commissioners under
section 131(5) of the Act to a vehicle first brought into use during the
period commencing on 1 January 2013 and ending on 31 December
2013 and entered in the register shall consist of—
Notice of the making of this Statutory Instrument was published in
“Iris Oifigiúil” of 29th November, 2013.
[452] 3
(a) the third and fourth numerals of the year in which the vehicle
is first brought into use,
(b) where the vehicle is first brought into use during the
period—
(i) from 1 January 2013 to 30 June 2013, the numeral ‘1’, or
(ii) from 1 July 2013 to 31 December 2013, the numeral ‘2’,
(c) an index mark, as provided for in the Table to paragraph 4
of the First Schedule, corresponding to the functional area
of the licensing authority in which the owner at the time of
registration ordinarily resides, and
(d) a number which when combined with those numerals and
that mark produces a unique combination.
(1B) The identification mark assigned by the Commissioners under
section 131(5) of the Act to a vehicle first brought into use on or after
1 January 2014 and entered in the register shall consist of—
(a) the third and fourth numerals of the year in which the vehicle
is first brought into use,
(b) where the vehicle is first brought into use during the
period—
(i) from 1 January to 30 June in any year, the numeral ‘1’, or
(ii) from 1 July to 31 December in any year, the numeral ‘2’,
(c) an index mark, as provided for in the Table to paragraph 4A
of the First Schedule, corresponding to the functional area
of the licensing authority in which the owner at the time of
registration ordinarily resides, and
(d) a number which when combined with those numerals and
that mark produces a unique combination.
(1C) Notwithstanding the provisions of paragraphs (1), (1A) and
(1B), the identification mark assigned by the Commissioners under
section 131(5) of the Act to a vehicle which the Commissioners are
satisfied was constructed or first brought into use more than 30 years
prior to the time of registration, and the person applying for registration so requests, shall consist of an index mark ZV and a unique
number.”,
and
(b) by substituting for paragraph (3) the following:
4 [452]
“(3) The numbers referred to in paragraphs (1)(c), (1A)(d) and
(1B)(d) shall be assigned sequentially to each index mark, but the
Commissioners may omit any numbers from a sequence established
under this Regulation.”.
5. The First Schedule (as amended by Regulation 5 of the Regulations of
2012) to the Principal Regulations is amended—
(a) in paragraph 4 by substituting “Where a vehicle is first brought into
use on or before 31 December 2013, the plate shall exhibit” for “The
plate shall exhibit”,
(b) by substituting for the title of the Table to paragraph 4 the following:
“TABLE
INDEX MARKS AND CORRESPONDING PLACENAMES FOR
VEHICLES FIRST BROUGHT INTO USE ON OR BEFORE 31
DECEMBER 2013”,
(c) by inserting the following paragraph after paragraph 4:
“(4A) Where a vehicle is first brought into use on or after 1
January 2014, the plate shall exhibit the placename set out
in the Table to this paragraph opposite the mention in the
Table of the index mark on the plate, the flag of the European Communities and the letters IRL all of which shall be
arranged in conformity with this Schedule”, and
(d) by inserting the following Table after paragraph 4A:
“TABLE
INDEX MARKS AND CORRESPONDING PLACENAMES FOR
VEHICLES FIRST BROUGHT INTO USE ON OR AFTER 1 JANUARY
2014
Index Mark
Corresponding
Placename
Index Mark
Corresponding
Placename
Index Mark
Corresponding
Placename
CW
Ceatharlach
KK
Cill
Chainnigh
OY
Uibh Fhailí
CN
An Cabhán
L
Luimneach
RN
Ros Comáin
CE
An Clár
LS
Laois
SO
Sligeach
C
Corcaigh
LM
Liatroim
T
Tiobrain
Arann
D
Baile Átha
Cliath
LD
An Longfort
W
Port Láirge
DL
Dún na nGall
LH
Lú
WH
An Iarmhí
G
Gaillimh
MO
Maigh Eo
WX
Loch Garman
[452] 5
Index Mark
Corresponding
Placename
Index Mark
Corresponding
Placename
KY
Ciarraí
MH
An Mhí
KE
Cill Dara
MN
Muineachán
Index Mark
WW
Corresponding
Placename
Cill Mhantáin
”.
6. Regulation 4 of the Regulations of 2012 is revoked.
GIVEN under my hand,
27 November 2013.
NIALL CODY,
Revenue Commissioner.
6 [452]
EXPLANATORY NOTE
(This note is not part of the Instrument and does not purport to be a legal
interpretation.)
1. These regulations amend the Vehicle Registration and Taxation Regulations, 1992 (S.I. No. 318 of 1992, as amended by S.I. No. 542 of 2012) and
prescribe the Index Mark to be displayed on vehicles first brought into use on
or after 1 January 2014 for the Registration Districts of Limerick, Tipperary
and Waterford.
BAILE ÁTHA CLIATH
ARNA FHOILSIÚ AG OIFIG AN tSOLÁTHAIR
Le ceannach díreach ó
FOILSEACHÁIN RIALTAIS,
52 FAICHE STIABHNA, BAILE ÁTHA CLIATH 2
(Teil: 01 - 6476834 nó 1890 213434; Fax: 01 - 6476843)
nó trí aon díoltóir leabhar.
——————
DUBLIN
PUBLISHED BY THE STATIONERY OFFICE
To be purchased from
GOVERNMENT PUBLICATIONS,
52 ST. STEPHEN'S GREEN, DUBLIN 2.
(Tel: 01 - 6476834 or 1890 213434; Fax: 01 - 6476843)
or through any bookseller.
——————
€2.54
Wt. (B30226). 315. 11/13. Clondalkin. Gr 30-15.
STATUTORY INSTRUMENTS.
S.I. No. 496 of 2015
————————
VEHICLE REGISTRATION AND TAXATION (AMENDMENT)
REGULATIONS 2015
2 [496]
S.I. No. 496 of 2015
VEHICLE REGISTRATION AND TAXATION (AMENDMENT)
REGULATIONS 2015
The Revenue Commissioners, in exercise of the powers conferred on them by
section 141 of the Finance Act 1992 (No. 9 of 1992), hereby make the
following regulations:
1. These Regulations may be cited as the Vehicle Registration and Taxation
(Amendment) Regulations 2015.
2. These Regulations come into operation on 9 November 2015.
3. In these Regulations—
“the Regulations” means the Vehicle Registration and Taxation (No. 2)
Regulations 1992 (S.I. No. 437 of 1992);
“Regulations of 1992” means the Vehicle Registration and Taxation Regulations
1992 (S.I. No. 318 of 1992).
4. The Regulations are amended by substituting the following for
Regulation 6—
“6. (1) A request to reserve an identification mark under section
131(5A):
(a) shall be in writing, and
(b) shall only be made during the period:
(i) 1 November of the year before the vehicle is to be first
brought into use, and
(ii) 31 December of the year in which the vehicle is to be first
brought into use.
(2) An identification mark, requested in accordance with section
131(5A):
(a) shall comply with Regulation 9(1B) of the Regulations, and
(b) shall only be assigned to the vehicle by the Commissioners in the
year in which the vehicle is first brought into use.
(3) A fee of €1,000 is prescribed for the purpose of section 131(5A) of
the Act.
Notice of the making of this Statutory Instrument was published in
“Iris Oifigiúil” of 10th November, 2015.
[496] 3
(4) An identification mark reserved under paragraph (1) shall not be
displayed on a vehicle until it would fall to be assigned under Regulation
9(3) of the Regulations.”.
5. Regulation 7(1) of the Regulations of 1992 is amended in subparagraph
(a)—
(a) in clause (v) by substituting “Finance Act 1992,” for “Finance Act
1992, and”,
(b) in clause (vi) by substituting “of the tax, and” for “of the tax;”, and
(c) by inserting the following after clause (vi):
“(vii) where relevant, the declaration shall be accompanied by
foreign registration certificates as provided for in Articles 4
and 5 of Council Directive 1999/37/EC (as amended);”.
6. Regulation 9 of the Regulations of 1992 is amended by substituting the
following for paragraph (3):
“(3) The numbers referred to in paragraphs (1)(c), (1A)(d), (1B)(d) and
(1C) shall be assigned sequentially to each index mark, but the
Commissioners may omit any numbers from a sequence established under
this Regulation.”.
GIVEN under my hand,
5 November 2015.
NIALL CODY,
Revenue Commissioner.
4 [496]
EXPLANATORY NOTE
(This note is not part of the Instrument and does not purport to be a legal
interpretation.)
1. These regulations amend the Vehicle Registration and Taxation
Regulations, 1992 (S.I. No. 318 of 1992) and the Vehicle Registration and
Taxation (No. 2) Regulations, 1992 (S.I. No. 437 of 1992).
2. The regulations amend the administrative procedures for the reservation
and assignment of registration numbers.
3. In addition, the EU requirement for the production of a foreign registration
document at re-registration and the administrative arrangements for
dealing with these documents following re-registration are included.
BAILE ÁTHA CLIATH
ARNA FHOILSIÚ AG OIFIG AN tSOLÁTHAIR
Le ceannach díreach ó
FOILSEACHÁIN RIALTAIS,
52 FAICHE STIABHNA, BAILE ÁTHA CLIATH 2
(Teil: 01 - 6476834 nó 1890 213434; Fax: 01 - 6476843)
nó trí aon díoltóir leabhar.
——————
DUBLIN
PUBLISHED BY THE STATIONERY OFFICE
To be purchased from
GOVERNMENT PUBLICATIONS,
52 ST. STEPHEN’S GREEN, DUBLIN 2.
(Tel: 01 - 6476834 or 1890 213434; Fax: 01 - 6476843)
or through any bookseller.
——————
€1.27
Wt. (B31616). 315. 11/15. Essentra. Gr 30-15.
STATUTORY INSTRUMENTS.
S.I. No. 591 of 2015
————————
VEHICLE REGISTRATION AND TAXATION REGULATIONS 2015
2 [591]
S.I. No. 591 of 2015
VEHICLE REGISTRATION AND TAXATION REGULATIONS 2015
I, MICHAEL NOONAN, Minister for Finance, in exercise of the powers
conferred on me by Section 141 of the Finance Act 1992 (No. 9 of 1992), hereby
make the following regulations:
1. These Regulations may be cited as the Vehicle Registration and Taxation
Regulations 2015.
2. These Regulations shall come into operation on 1 January 2016.
3. In these Regulations:
“Act of 1992” means the Finance Act 1992 (No. 9 of 1992);
“Euribor rate” means the Euro Interbank Offered Rate published by the European Banking Federation;
“period of registration” in relation to a vehicle, means the period beginning on
the date the particulars of the vehicle are entered in the register referred to in
section 131 of the Act of 1992 and ending on the date of the examination, under
section 135D(1)(d) of the Act of 1992, of the vehicle, documentation and, where
applicable, valid test certificate.
4. (1) The amount specified under section 135D(2)(b) of the Act of 1992 shall
be calculated by the Revenue Commissioner for each year or part of a year
during the period of registration according to the following formula:
(V x C)
where
“V” is the amount of vehicle registration tax to be repaid
under section 135D(2)(a) of the Act of 1992, and
“C” is the annual average of the 12 month Euribor rate for
each year or part of a year during the period of
registration.
Notice of the making of this Statutory Instrument was published in
“Iris Oifigiúil” of 5th January, 2016.
[591] 3
(2) The total amount repaid under section 135D(2)(b) of the Act of 1992 shall
be the sum of the amounts calculated under paragraph (1) for each year or part
of a year during the period of registration.
GIVEN under my Official Seal,
17 December 2015.
MICHAEL NOONAN,
Minister for Finance.
4 [591]
EXPLANATORY NOTE
(This note is not part of the Instrument and does not purport to be a legal
interpretation.)
These Regulations provide for the calculation of payment of interest on the
amount of VRT repayable under the VRT Export Repayment Scheme.
BAILE ÁTHA CLIATH
ARNA FHOILSIÚ AG OIFIG AN tSOLÁTHAIR
Le ceannach díreach ó
FOILSEACHÁIN RIALTAIS,
52 FAICHE STIABHNA, BAILE ÁTHA CLIATH 2
(Teil: 01 - 6476834 nó 1890 213434; Fax: 01 - 6476843)
nó trí aon díoltóir leabhar.
——————
DUBLIN
PUBLISHED BY THE STATIONERY OFFICE
To be purchased from
GOVERNMENT PUBLICATIONS,
52 ST. STEPHEN'S GREEN, DUBLIN 2.
(Tel: 01 - 6476834 or 1890 213434; Fax: 01 - 6476843)
or through any bookseller.
——————
€1.27
Wt. (B31745). 285. 12/15. Essentra. Gr 30-15.
STATUTORY INSTRUMENTS.
S.I. No. 595 of 2015
————————
FINANCE ACT 2014 (SECTION 63) (COMMENCEMENT) ORDER 2015
2 [595]
S.I. No. 595 of 2015
FINANCE ACT 2014 (SECTION 63) (COMMENCEMENT) ORDER 2015
I, MICHAEL NOONAN, Minister for Finance, in exercise of the powers
conferred on me by section 63(2) of the Finance Act 2014 (No. 37 of 2014),
hereby order as follows:
1. This Order may be cited as the Finance Act 2014 (Section 63)
(Commencement) Order 2015.
2. The 1st day of January 2016 is appointed as the day on which section 63(1)
of the Finance Act 2014 (No. 37 of 2014) shall come into operation.
GIVEN under my Official Seal,
17 December 2015.
MICHAEL NOONAN,
Minister for Finance.
Notice of the making of this Statutory Instrument was published in
“Iris Oifigiúil” of 5th January, 2016.
[595] 3
EXPLANATORY NOTE
(This note is not part of the Instrument and does not purport to be a legal
interpretation.)
This Order appoints the 1st day of January 2016 as the date for coming into
operation of Section 63(1) of the Finance Act 2014.
As a consequence:
The Revenue Commissioners now have the authority to repay an amount of
interest on the amount of VRT repayable under Section 135D of the Finance
Act of 1992 (VRT Export Repayment Scheme).
BAILE ÁTHA CLIATH
ARNA FHOILSIÚ AG OIFIG AN tSOLÁTHAIR
Le ceannach díreach ó
FOILSEACHÁIN RIALTAIS,
52 FAICHE STIABHNA, BAILE ÁTHA CLIATH 2
(Teil: 01 - 6476834 nó 1890 213434; Fax: 01 - 6476843)
nó trí aon díoltóir leabhar.
——————
DUBLIN
PUBLISHED BY THE STATIONERY OFFICE
To be purchased from
GOVERNMENT PUBLICATIONS,
52 ST. STEPHEN'S GREEN, DUBLIN 2.
(Tel: 01 - 6476834 or 1890 213434; Fax: 01 - 6476843)
or through any bookseller.
——————
€1.27
Wt. (B31744). 285. 12/15. Essentra. Gr 30-15.