S.I. No. 437/1992 - Vehicle Registration and Taxation (No. 2) Regulations, 1992.

S.I. No. 437 of 1992.

VEHICLE REGISTRATION AND TAXATION (NO. 2) REGULATIONS, 1992.

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);

"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 );

"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 functions 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.

(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.

(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.

(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) A registration 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 therefor 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.

(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 (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.

( 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.

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) A declaration under the said subsection (2) (c) shall be made by completing the said SECTION 1 and submitting the said certificate to the Commissioners.

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) A fee of £250 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.

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.

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), applies and there shall be exhibited on it in accordance with that section a trade licence issued under that section.

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.

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.

SCHEDULE

C. & E. 1090

GIVEN this 31st day of December, 1992.

D. B. QUIGLEY,

Revenue Commissioner.

EXPLANATORY NOTE.

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 ).