S.I. No. 112/1977:

IMPOSITION OF DUTIES (No. 229) (EXCISE DUTIES) (VEHICLES) ORDER, 1977.

IMPOSITION OF DUTIES (No. 229) (EXCISE DUTIES) (VEHICLES) ORDER, 1977.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), hereby order as follows:

1. This Order may be cited as the Imposition of Duties (No. 229) (Excise Duties) (Vehicles) Order, 1977.

2. In this Order--

"the Act of 1952" means the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952),

"the Act of 1976" means the Finance Act, 1976 (No. 16 of 1976).

3. The duty of excise imposed by section 1 of the Act of 1952 at the rates specified in subparagraph (d) (inserted by section 79 (1) of the Act of 1976) of paragraph 6 of Part I of the Schedule to the Act of 1952, shall not be charged or levied in respect of the excess of the horse-power above 16 horse-power in the case of mechanically propelled vehicles constructed or adapted for the carriage of more than eight persons which are owned by a youth organisation or community organisation and which are used exclusively by the organisation solely for the purpose of conveying persons on journeys directly related to the activities of the organisation.

4. (1) The duty of excise imposed by section 1 of the Act of 1952 at the rates specified in paragraph 5 (inserted by section 93 (3) of the Finance Act, 1973 (No. 19 of 1973)) of Part I of the Schedule to the Act of 1952 shall be levied and charged on mechanically propelled vehicles (including tricycles weighing more than 8 cwts. unladen) constructed or adapted for the conveyance of goods or burden of any other description in the course of trade or business and used for the purpose of giving instruction for reward and undergoing tests in or in respect of the driving of mechanically propelled vehicles which are classed as Class D under the Road Traffic (Licensing of Drivers) Regulations, 1964 ( S.I. No. 29 of 1964 ).

(2) The duty of excise imposed by section 1 of the Act of 1952 at the rates specified in subparagraph (d) (inserted by section 79 (1) of the Act of 1976) of paragraph 6 of the Schedule to the Act of 1952 shall not be levied or charged on mechanically propelled vehicles described in paragraph (1) of this Article.

GIVEN under the Official Seal of the Government this 19th day of April, 1977.

LIAM MAC COSGAIR,

Taoiseach.

EXPLANATORY NOTE.

The effect of the Order is that buses owned and used exclusively by Youth and Community Organisations for the purposes solely of conveying persons on journeys directly related to the activities of the organisations and for no other purpose shall not be liable to motor tax under paragraph 6 (d) of Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 in respect of the horse-power above 16 horse-power; and that lorry type vehicles owned by schools of motoring and used solely for the giving of instruction for reward and undergoing tests will henceforth be liable to motor tax under paragraph 5 of Part I of the Schedule to the above 1952 Act.