Finance Act, 1982

Increase of excise duties on licences for mechanically propelled vehicles.

71.—(1) In this section “the Act” means the Finance (Excise Duties) (Vehicles) Act, 1952 .

(2) Section 1 (2) (b) of the Act shall, as respects licences under section 1 of the Act for periods beginning on or after the 1st day of May, 1982, be amended by the substitution of “£30 or less” for “twenty pounds or less” (inserted by the Finance Act, 1981 ).

(3) The Act shall, as respects licences under section 1 of the Act taken out for periods beginning on or after the 1st day of May, 1982, be amended by the substitution in paragraph 1 of Part I of the Schedule thereto of “£4”, “£10”, “£16”, “£24”, “£30”, “£5”, “£25”, “£19” and “£6” for “£2”, “£5”, “£8”, “£12”, “£15”, “£2.50”, “£12.50”, “£9.50”, and “£3”, respectively.

(4) (a) Subject to paragraphs (b) and (c) of this subsection, the Act is, as respects licences under section 1 of the Act taken out for periods beginning on or after the 1st day of May, 1982, hereby amended by the substitution in Part I of the Schedule thereto (as amended by section 8 of the Finance (No. 2) Act, 1981 ) of the following subparagraph for subparagraph (d) of paragraph 6:

“(d) other vehicles to which this paragraph applies—

not exceeding 8 horse-power

£5 for each unit or part of a unit of horse-power

exceeding 8 horse-power and not exceeding 12 horse-power

£7 for each unit or part of a unit of horse-power

exceeding 12 horse-power and not exceeding 16 horse-power

£8 for each unit or part of a unit of horse-power

exceeding 16 horse-power and not exceeding 20 horse-power

£10 for each unit or part of a unit of horse-power

exceeding 20 horse-power

£11 for each unit or part of a unit of horse-power

electrically propelled

£30”.

(b) Paragraph (a) of this subsection shall not have effect in relation to any vehicle—

(i) which is used as a small public service vehicle within the meaning of the Road Traffic Act, 1961 , and for no other purpose,

(ii) which is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the said Road Traffic Act, 1961 , or for purposes incidental to such user and for no other purpose, or

(iii) which is used as a hearse and for no other purpose.

(c) Paragraph (a) of this subsection shall not have effect in relation to vehicles specified in Article 3 of the Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968 (S.I. No. 68 of 1968), as amended by the Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975 (S.I. No. 5 of 1975).

(5) The Act is, as respects licences under section 1 of the Act taken out for periods beginning on or after the 1st day of May, 1982, in respect of a vehicle—

(a) which is used as a small public service vehicle within the meaning of the Road Traffic Act, 1961 , and for no other purpose, or

(b) which is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the said Road Traffic Act, 1961 , or for purposes incidental to such user and for no other purpose,

hereby amended by the substitution in Part I of the Schedule thereto of the following subparagraph for subparagraph (d) of paragraph 6:

“(d) other vehicles to which this paragraph applies—

not exceeding 8 horse-power

£24

exceeding 8 horse-power but not exceeding 9 horse-power

£27

exceeding 9 horse-power but not exceeding 10 horse-power

£30

exceeding 10 horse-power but not exceeding 11 horse-power

£33

exceeding 11 horse-power but not exceeding 12 horse-power

£36

exceeding 12 horse-power but not exceeding 13 horse-power

£39

exceeding 13 horse-power but not exceeding 14 horse-power

£42

exceeding 14 horse-power but not exceeding 15 horse-power

£45

exceeding 15 horse-power

£50”.