S.I. No. 405/1997:

ROAD VEHICLES (REGISTRATION AND LICENSING) (AMENDMENT) REGULATIONS, 1997

ROAD VEHICLES (REGISTRATION AND LICENSING) (AMENDMENT) REGULATIONS, 1997

The Minister for the Environment and Local Government in exercise of the powers conferred on him by sections 5 and 12 of the Roads Act, 1920, sections 1 and 3 of the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952), section 20 of the Finance Act, 1958 (No. 25 of 1958) section 4 of the Finance (Excise Duties) (Vehicles) (Amendment) Act, 1960 (No. 1 of 1960), section 21 of the Finance Act, 1960 (No. 19 of 1960), section 123 of the Road Traffic Act, 1961 (No. 24 of 1961), section 65 of the Finance Act, 1976 (No. 16 of 1976), section 19 of the Finance (No. 2) Act, 1992 (No. 28 of 1992), sections 60 and 61 of the Finance Act, 1993 (No. 13 of 1993) as amended by sections 86 and 87 of the Finance Act, 1994 (No. 13 of 1994), and Section 2 of the Local Government (Financial Provisions) Act, 1997 (No. 29 of 1997), hereby makes the following Regulations:

1. (1) These Regulations may be cited as the Road Vehicles (Registration and Licensing)(Amendment) Regulations, 1997.

(2) These Regulations and the Road Vehicles (Registration and Licensing) Regulations, 1992 to 1995 shall be construed as one and may be cited together as the Road Vehicles (Registration and Licensing) Regulations, 1992 to 1997.

(3) These Regulations shall come into operation on the 1st day of November, 1997.

(4) In these Regulations -

"the Regulations of 1992" means the Road Vehicles (Registration and Licensing) (Amendment) Regulations, 1992, ( S.I. No. 385 of 1992 );

"the (No. 2) Regulations of 1992" means the Road Vehicles (Registration and Licensing) (Amendment) (No. 2) Regulations, 1992, ( S.I. No. 409 of 1992 );

Arrears Calculation

1. The following shall be substituted for Article 11 of the (No. 2) Regulations of 1992:

"(1) where a licence for a vehicle under section 1 of the Act of 1952 has expired for more than one calendar month, arrears of motor vehicle duty shall be calculated at the rate of 1/10th of the yearly rate of duty per month for each month between the date of expiry of the last licence and the commencement date of the renewed licence and where the product of such calculation is other than a whole pound then such product shall be rounded up to the nearest whole pound,

(2) where a licensing authority first issues a licence in respect of a vehicle other than within the month during which entry is made in the register, arrears of motor vehicle duty shall be payable in respect of each calendar month from the commencement of the month during which the entry was made in the register to the commencement of the month during which that licence for the vehicle was issued calculated as provided for in sub-article (1)".

(3) Arrears of motor vehicle duty payable under sub-articles (1) and (2) shall be calculated in accordance with sub-article (1) at the rate applicable at time of issue of a licence or payment of the arrears.".

2. Article 14 of the Regulations of 1992 is hereby amended by the deletion of the words "from the applicant's local station" in sub-article (2) thereof.

GIVEN under the Official Seal of the Minister for the Environment

and Local Government this 30th day of September, 1997.

Noel Dempsey

______________________

Minister for the Environment and Local Government

EXPLANATORY NOTE

These Regulations provide for the calculation of road tax arrears at a revised rate from 1 November, 1997(1/10th of the annual rate of duty), where there is a delay in either taking the initial licence (tax disc) for a motor vehicle; or in renewing an existing licence. The Regulations also provide for statutory declarations at any Garda Station in the case of applications for refunds of motor tax duty