I move:
(1) That in this Resolution "the Act" means the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952).
(2) That 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 April, 1983, be amended by the substitution of "forty pounds or less" for "thirty pounds or less" (inserted by the Finance Act, 1981 (No. 16 of 1981)).
(3) That the Act shall, as respects licences under section 1 of the Act taken out for periods beginning on or after the 1st day of April, 1983, be amended by the substitution in paragraph 1 of Part I of the Schedule thereto of "£5", "£11", "£18", "£26", "£33", "£6", "£28", "£21" and "£7" for "£4", "£10", "£16", "£24", "£30", "£5", "£25", "£19" and "£6", respectively.
(4) That, the Act shall, as respects licences under section 1 of the Act for periods beginning on or after the 1st day of April, 1983, be amended by the substitution in paragraph 4 of Part I of the Schedule thereto of—
(a) "£15" for "£10" (inserted by the Finance Act, 1980 (No. 14 of 1980)), in subparagraph (a),
(b) "£15" for "£10" (inserted by the Finance Act, 1980) in subparagraph (b) (inserted by the Finance Act, 1973 (No. 19 of 1973)),
(c) "£15" for "£10" (inserted by the Finance Act, 1980) in subparagraph (c) (inserted by the Finance Act, 1973), and
(d) "£75" for "£50" in paragraph (d) (inserted by the Finance Act, 1973).
(5) That the Act shall, as respects licences under section 1 of the Act for periods beginning on or after the 1st day of April, 1983, be amended by the substitution in paragraph 4A (inserted by the Finance Act, 1961 (No. 23 of 1961)) of Part I of the Schedule thereto of "£10", "£20", "£30" and "£40" for "£5", "£10", "£15" and "£20", respectively.
(6) That the Act shall, as respects licences under section 1 of the Act for periods beginning on or after the 1st day of April, 1983, be amended by the substitution in Part I of the Schedule thereto (as amended by section 93 of the Finance Act, 1973) of the following paragraph for paragraph 5:
"5. Vehicles (including tricycles weighing more than 8 cwt. unladen) constructed or adapted for use and used for the conveyance of goods or burden of any other description in the course of trade or business (including agriculture and the performance by a local or public authority of its functions) and vehicles constructed or adapted for use and used for the conveyance of a machine, workshop, contrivance or implement by or in which goods being conveyed by such vehicles are processed or manufactured while the vehicles are in motion:
(a) being vehicles which are electrically propelled and which do not exceed 25 cwt. in weight unladen |
£22 |
(b) being vehicles which are not such electrically propelled vehicles as aforesaid— |
|
(i) not exceeding 12 cwt. in weight unladen |
£28 |
(ii) exceeding 12 cwt. but not exceeding 16 cwt. in weight unladen |
£34 |
(iii) exceeding 16 cwt. but not exceeding 1 ton in weight unladen |
£41 |
(iv) exceeding 1 ton but not exceeding 2 tons in weight unladen |
£41, plus £7 for each quarter-ton or part thereof, of weight unladen in excess of 1 ton |
(v) exceeding 2 tons but not exceeding 3 tons in weight unladen |
£69, plus £8 for each quarter-ton, or part thereof, of weight unladen in excess of 2 tons |
(vi) exceeding 3 tons but not exceeding 4 tons in weight unladen |
£101, plus £10 for each quarter-ton, or part thereof, of weight unladen in excess of 3 tons |
(vii) exceeding 4 tons but not exceeding 5 tons in weight unladen |
£141, plus £10 for each quarter-ton, or part thereof, of weight unladen in excess of 4 tons |
(viii) exceeding 5 tons but not exceeding 6 tons in weight unladen |
£181, plus £17 for each quarter-ton, or part thereof, of weight unladen in excess of 5 tons |
(ix) exceeding 6 tons in weight unladen |
£249, plus £22 for each quarter-ton, or part thereof, of weight unladen in excess of 6 tons |
with an additional duty, in the case of any vehicle used for drawing a trailer, of— |
|
(I) where the vehicle does not exceed 2 tons in weight unladen |
£15 |
(II) where the vehicle exceeds 2 tons but does not exceed 3 tons in weight unladen |
£20 |
(III) where the vehicle exceeds 3 tons but does not exceed 4 tons in weight unladen |
£26 |
(IV) where the vehicle exceeds 4 tons but does not exceed 5 tons in weight unladen |
£35 |
(V) where the vehicle exceeds 5 tons but does not exceed 6 tons in weight unladen |
£46 |
(VI) where the vehicle exceeds 6 tons in weight unladen |
£59”. |
(7) That the Act shall, as respects licences under section 1 of the Act for periods beginning on or after the 1st day of April, 1983, be amended by—
(a) the substitution in subparagraph (c) of paragraph 6 of Part I of the Schedule thereto of "£16" and "£2" for "£8" and "£1", respectively, and
(b) the substitution in subparagraph (cc) (inserted by the Finance Act, 1961 (No. 23 of 1961)) of the said paragraph 6 of "£16" and "£2" for "£8" and "£1", respectively.
(8) That the Act shall, as respects licences under section 1 of the Act for periods beginning on or after the 1st day of April, 1983, be amended by the insertion of the following subparagraph before subparagraph (d) of paragraph 6 of Part I of the Schedule thereto:
"(ccc) any vehicle which is used as a hearse and for no other purpose—
not exceeding 8 horse-power or electrically propelled |
£26 |
exceeding 8 horse-power but not exceeding 9 horse-power |
£29 |
exceeding 9 horse-power but not exceeding 10 horse-power |
£33 |
exceeding 10 horse-power but not exceeding 11 horse-power |
£39 |
exceeding 11 horse- power |
£44”. |
(9) (a) That, subject to subparagraphs (b) and (c) of this paragraph, the Act shall, as respects licences under section 1 of the Act taken out for periods beginning on or after the 1st day of April, 1983, be amended by the substitution in Part I of the Schedule thereto (as amended by section 71 of the Finance Act, 1982 (No. 14 of 1982)) of the following subparagraph for subparagraph (d) of paragraph 6:
"(d) other vehicles to which this paragraph applies—
not exceeding 8 horse-power |
£7 for each unit or part of a unit of horse-power |
exceeding 8 horse-power and not exceeding 12 horse-power |
£9 for each unit or part of a unit of horse-power |
exceeding 12 horse-power and not exceeding 16 horse-power |
£11 for each unit or part of a unit of horse-power |
exceeding 16 horse-power and not exceeding 20 horse-power |
£13 for each unit or part of a unit of horse-power |
exceeding 20 horse-power |
£14 for each unit or part of a unit of horse-power |
electrically propelled |
£46”. |
(b) That subparagraph (a) of this paragraph 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 (No. 24 of 1961), and for no other purpose, or
(ii) which is fitted with a taxi-meter 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.
(c) That subparagraph (a) of this paragraph 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).
(10) (a) That section 94 (2) of the Finance Act, 1973, be amended—
(i) by the substitution of "£2" for "£1" in paragraph (a) (inserted by the Finance (No. 2) Act, 1981 (No. 28 of 1981)),
(ii) by the substitution of "£10" for "£5" in subparagraph (aa) (inserted by the Finance (No. 2) Act, 1981)).
(iii) by the substitution of "£40" for "£20" in paragraph (c) (inserted by the Finance Act, 1981), and
(iv) by the substitution of "£20" for "£10" in paragraph (d) (inserted by the Finance Act, 1981).
(b) That subparagraph (a) of this paragraph shall have effect in respect of vehicles in relation to which licences under section 1 of the Act are taken out for periods beginning on or after the 1st day of April, 1983.
(11) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).