S.I. No. 354/1984:

IMPOSITION OF DUTIES (No. 273) (EXCISE DUTY ON MOTOR-CYCLES) ORDER, 1984.

IMPOSITION OF DUTIES (No. 273) (EXCISE DUTY ON MOTOR-CYCLES) ORDER, 1984.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), section 22 of the Finance Act, 1962 (No. 15 of 1962), section 46 of the Finance Act, 1975 (No. 6 of 1975), and section 29 of the Value-Added Tax (Amendment) Act, 1978 (No. 34 of 1978), hereby order as follows:

1. This Order may be cited as the Imposition of Duties (No. 273) (Excise Duty on Motor-cycles) Order, 1984.

2. This Order shall come into operation on the 1st day of January, 1985.

3. (1) In this Order--

"Cubic capacity" means cubic capacity calculated in accordance with regulations for the time being in force made by the Minister for the Environment under section 1 (3) of the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952), for the purpose of a rate of duty specified in the Schedule to the said Act;

"licensed manufacturer" means a manufacturer who is the holder of a licence, for the time being in force, under paragraph 15 of this Order;

"manufacture", in relation to motor-cycles, means the making or assembling in the State of motor-cycles but does not include the assembly of motor-cycles which are imported into the State in a partially knocked-down condition to facilitate their transport and cognate words shall be construed accordingly;

"motor-cycle" means a bicycle, tricycle or quadricycle, propelled by an engine or motor and includes a moped, a scooter, an autocycle or a cycle fitted with an auxiliary motor;

"the Order of 1979" means the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 ( S.I. No. 57 of 1979 ).

(2) For the purposes of this Order delivery of a motor-cycle shall be considered to have taken place when it is sent out, on or for sale or otherwise, from premises of a manufacturer, or is otherwise removed from such premises.

4. (1) In addition to any other duty which may be chargeable and subject to the provisions of this Order and regulations made by virtue of paragraph 17 thereof, there shall be charged, levied and paid, on motor-cycles delivered in the State, or imported into the State, on or after the 1st day of January, 1985, a duty of excise at the rates set out in subparagraph (2) of this paragraph.

(2) ( a ) Subject to clause (b) of this subparagraph, the rates of duty imposed by this paragraph shall be--

(i) in the case of a motor-cycle propelled by an interval combustion engine, the cubic capacity of which does not exceed 350 cubic centimetres, £2.00 per cubic centimetre of such cubic capacity,

(ii) in the case of a motor-cycle propelled by an internal combustion engine, the cubic capacity of which exceeds 350 cubic centimetres, £2.00 per cubic centimetre in respect of the first 350 cubic centimetres of such cubic capacity plus £1.00 per cubic centimetre in respect of each additional cubic centimetre of such cubic capacity over 350 cubic centimetres, and,

(iii) in the case of a motor-cycle propelled by means other than an internal combustion engine, an amount equal to the amount of such duty that would be payable thereon if the motor-cycle were propelled by an internal combustion engine of the same power output.

( b ) Where a motor-cycle can be shown, to the satisfaction of the Revenue Commissioners, to be more than six months old, the total amount of excise duty payable in respect of that motor-cycle shall be reduced by reference to its age in accordance with the table to this paragraph.

( c ) In this subparagraph "age", in relation to a motor-cycle, means--

(i) the time that has elapsed since the date on which a licence was first taken out in respect of the motor-cycle for the purposes of the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952), or any corresponding legislation of any other country relating to a tax in respect of the use of motor-cycles on public roads, or

(ii) where the motor-cycle is not required to be registered or licensed for road tax purposes in the country from which it is being imported, the time that has elapsed since the date on which it was first sold by retail.

(3) The duty of excise imposed by this paragraph shall not be charged on motor-cycles which, in the opinion of the Revenue Commissioners, are designed and constructed primarily for off-road use, except for motor-cycles designed and constructed for racing, scrambling or other sporting purposes.

(4) The duty of excise imposed on motor-cycles by this Order shall be in lieu of the duty of excise imposed on motor-cycles by the Order of 1979.

TABLE

5. (1) A manufacturer shall be liable for payment of the duty imposed by paragraph 4 of this Order, where chargeable, in respect of motor-cycles delivered from his premises.

(2) Where a person, within a period of two years after the delivery in or importation into the State of a motor-cycle, modifies the motor-cycle in such a manner as to increase the cubic capacity of its engine, or fits to a motor-cycle an engine having a larger cubic capacity than the cubic capacity of the engine which was fitted at the time the duty imposed by paragraph 4 of this Order was charged, he shall be liable for payment of an additional amount of duty equivalent to the difference between the duty which would be charged on the motor-cycle if imported or delivered as aforesaid in its modified or altered state and the duty which was paid on the motor-cycle when it was imported or delivered as aforesaid.

6. The duty imposed by paragraph 4 of this Order shall also be charged, levied and paid in accordance with the provisions of this Order and regulations made by virtue of paragraph 17 thereof on motor-cycles which were imported into the State before the 1st day of January, 1985, but in respect of which the duty chargeable under paragraph 4 of the Order of 1979 has not been charged.

7. The Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the duty imposed by paragraph 4 of this Order to be deferred to a day not later than the twenty-third day of the month following that in which the said duty is charged.

8. (1) The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, remit or repay the duty imposed by paragraph 4 of this Order on motor-cycles--

( a ) that are exported under arrangements approved of by them,

( b ) that are returned to the manufacturer or importer thereof without having been used and are subsequently redelivered, exported or destroyed, under arrangements approved of by them,

( c ) that are imported by or on behalf of, or are delivered to, a licensed manufacturer of goods of the class to which motor-cycles belong for use by him solely for experimental, research or quality control purposes.

(2) The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow motor-cycles to be imported without payment of the duty imposed by paragraph 4 of this Order where it is shown to their satisfaction that the motor-cycles have previously borne the said duty or the duty imposed by paragraph 4 of the Order of 1979 and have been exported without repayment of the duty.

(3) The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow motor-cycles chargeable with the duty imposed by paragraph 4 of this Order to be delivered temporarily, or to be removed temporarily from warehouse, without payment of the said duty for display or exhibition at a trade fair or similar event.

9. The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow a licensed manufacturer who makes or assembles motor-cycles to import motor-cycles without the duty imposed by paragraph 4 of this Order being changed at the time of importation where they are satisfied that the motor-cycles are intended for subsequent delivery and that the duty will be paid upon such delivery.

10. Subject to such conditions as they may think fit to impose, the Revenue Commissioners may, if they see fit, permit motor-cycles to be warehoused without payment of the duty imposed by paragraph 4 of the Order if the motor-cycles are new and unused.

11. Whenever the Minister for Finance so thinks proper, the Revenue Commissioners may, subject to such conditions as they may think fit to impose, authorise any person to take delivery of or import motor-cycles to which the duty of excise imposed by paragraph 4 of this Order applies either without payment of the said duty or on payment of the duty at less than the rate ordinarily chargeable or, where the said duty has been paid, to repay the duty in whole or in part.

12. The Revenue Commissioners may, subject to such conditions as they may think fit to impose, allow a licensed manufacturer to import or take delivery of--

( a ) motor-cycle parts and accessories liable to the duty of excise imposed by paragraph 14 of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 ),

( b ) tyres liable to the duty of excise imposed by paragraph 15 of the said Order, and

( c ) tyres liable to the duty of excise imposed by paragraph 6 of the Emergency Imposition of Duties (No. 66) Order, 1935 (S.R. and O., No. 81 of 1935),

without the said duties being paid, for the purposes of manufacture of motor-cycles liable to the duty imposed by paragraph 4 of this Order.

13. (1) Where a complete or substantially complete aggregate of parts from which a motor-cycle may be manufactured is imported by a person other than a licensed manufacturer of motor-cycles, the said aggregate shall be considered to be a motor-cycle within the meaning of this Order and shall, on importation, be liable to the duty imposed by paragraph 4 of this Order.

(2) The duty imposed by paragraph 4 of this Order shall not be charged on the delivery of a motor-cycle manufactured from a complete aggregate of parts to which subparagraph (1) of this paragraph applies except where the rate of duty applicable on delivery of the motor-cycle is higher than the rate applicable to the category of motor-cycles to which the said motor-cycle belonged on importation, in which case an amount of duty equal to the difference between the amounts payable at the said rates shall be chargeable on delivery of the motor-cycle.

14. Where a complete or substantially complete aggregate of parts from which a motor-cycle may be manufactured is imported by and is used, in whole or in part, by a licensed manufacturer otherwise than for the manufacture of a motor-cycle, the said aggregate shall be considered to be a motor-cycle which has been delivered within the meaning of this Order at the time of such use and liable to the duty imposed by paragraph 4 of this Order.

15. (1) A person, other than a person who manufactures less than three dutiable motor-cycles in any year ending on the 31st day of December, shall not manufacture motor-cycles unless he is the holder of a licence issued under this paragraph.

(2) Each manufacturer who, in any year, intends to manufacture three or more motor-cycles may apply in writing to the Revenue Commissioners for a licence to so manufacture and, if he so applies, shall furnish to the Revenue Commissioners such information as they may require in relation to the application and the Revenue Commissioners shall, upon compliance by the person with any such requirements, thereupon, grant a licence to the manufacturer authorising the manufacture by him of the motor-cycles.

(3) Licences under this paragraph shall expire on the 31st day of December in each year.

(4) A licence under this paragraph shall be in such form as the Revenue Commissioners may approve.

16. Where a deficiency occurs on the premises of a manufacturer in the quantity of materials received by him for use in the manufacture of motor-cycles--

( a ) in case the Revenue Commissioners are of the opinion that the materials representing the deficiency, either by themselves or in combination with other materials, might reasonably be expected to have been manufactured into motor-cycles, duty at the appropriate rate or rates imposed by paragraph 4 of this Order shall be paid forthwith by such manufacturer on such motor-cycles, or

( b ) in any other case, any excise duty which may be chargeable on the materials, as such, representing the said deficiency shall be paid forthwith by such manufacturer at the appropriate rate or rates applicable to such materials.

17. Subsections (2) to (7) of section 75 of the Finance Act, 1984 (No. 9 of 1984), shall apply in relation to the duty imposed by paragraph 4 of this Order with the following modifications:

( a ) "motor-cycle" shall be substituted for "dutiable goods" wherever it occurs in those subsections,

( b ) "Imposition of Duties (No. 273) (Excise Duty on Motor-cycles) Order, 1984" shall be substituted for "Order of 1979" in subsections (2)(a), (5) and (7) of that section,

( c ) "the duty imposed by paragraph 4 of the Imposition of Duties (No. 273) (Excise Duty on motor-cycles) Order, 1984" shall be substituted for "the duties imposed by paragraphs 4 and 5 of the Order of 1979" in subsections (2) (b) (i) and (4) of that section and for "either of the duties imposed by paragraphs 4 and 5 of the Order of 1979" in subparagraphs (iii) and (vi) of subsection (2)(b) of that section,

( d ) "motor-cycles liable to the duty imposed by paragraph 4 of the Imposition of Duties (No. 273) (Excise Duty on Motor-cycles) Order, 1984" shall be substituted for "motor vehicles liable to the duty imposed by paragraph 4 of the Order of 1979" in subsection (2)(b)(vii) of that section,

( e ) "motor-cycle" shall be substituted for "motor vehicle" and for "vehicle" wherever they occur in subsection (5) of that section.

18. (1) Subject to subparagraph (3) of this paragraph and paragraph 17 of this Order, the provisions of the Customs Acts and of any instrument relating to duties of customs made under statute shall, with any necessary modifications, apply in relation to the duty imposed by paragraph 4 of this Order on motor-cycles imported into the State as they apply in relation to duties of customs.

(2) Subject to subparagraph (3) of this paragraph and paragraph 17 of this Order, the provisions of the Statutes which relate to the duties of excise and the management thereof and of any instrument relating to duties of excise made under statute shall, with any necessary modifications, apply in relation to the duty imposed by paragraph 4 of this Order on motor-cycles manufactured in the State as they apply to duties of excise.

(3) Where in relation to any duty of excise imposed by this Order there is a provision in this Order corresponding to a provision of the Customs Acts or of any instrument relating to duties of customs made under statute (insofar as imported goods are concerned) or to a provision of the statutes which relate to the duties of excise or of any instrument relating to the duties of excise made under statute (insofar as goods manufactured in the State are concerned), the latter provisions shall not apply in relation to that duty of excise.

19. The duty of excise imposed by this Order is hereby placed under the care and management of the Revenue Commissioners.

20. This Order, so far as it relates to the duty of excise imposed by paragraph 4 of this Order on motor-cycles imported into the State, shall be construed together with the Customs Acts and, so far as it relates to the duty of excise imposed by the said paragraph 4 on motor-cycles manufactured in the State, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties.

GIVEN under the Official Seal of the Government, this 18th day of December, 1984.

DICK SPRING.

Tánaiste.

EXPLANATORY NOTE.

This Order provides for the imposition of an excise duty on motor-cycles on the basis of specific rates of duty charged by reference to the engine capacity, with effect from 1 January, 1985. Prior to that date, motor-cycles were charged with excise duty at an ad valorem rate under the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979.