First Previous (Chapter VIII Taxation of Acquisition by a Company of its Own Shares) Next (PART III Value-Added Tax)

13 1991

FINANCE ACT, 1991

PART II

Customs and Excise

Tobacco products.

73. —(1) In this section and in the Third Schedule cigarettes”, “cigars”, “sweetened pipe tobacco”, “hard pressed tobacco”, “other pipe tobacco”, “smoking tobacco”, “chewing tobacco” and “tobacco products” have the same meanings as they have in the Finance (Excise Duty on Tobacco Products) Act, 1977 , as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 (S.I. No. 296 of 1979), and the Finance Act, 1988 .

(2) The duty of excise on tobacco products imposed by section 2 of the Finance (Excise Duty on Tobacco Products) Act, 1977 , shall, in lieu of the several rates specified in the Eighth Schedule to the Finance Act, 1990 , be charged, levied and paid, as on and from—

(a) the 31st day of January, 1991, at the several rates specified in Part I of the Third Schedule , and

(b) the 1st day of March, 1991, at the several rates specified in Part II of the Third Schedule .

Hydrocarbons.

74. —(1) The duty of excise on gaseous hydrocarbons in liquid form imposed by section 41 (1) of the Finance Act, 1976 , shall be charged, levied and paid, as on and from the 1st day of March, 1991, at the rate of £0.313 per gallon in lieu of the rate specified in section 89 (2) of the Finance Act, 1990 .

(2) (a) In this subsection—

duty” means the duty of excise imposed on gaseous hydrocarbons in liquid form by section 41 (1) of the Finance Act, 1976 ;

glasshouse” means any building or structure made of glass or other transparent or translucent material, which is used for growing horticultural produce and is artificially heated from a heating unit permanently installed solely for the purpose of heating the building or structure for such use;

horticultural produce” means fruit, vegetables (including fungi) of a kind grown for human consumption, flowers, pot plants, herbs, seeds, bulbs, trees and shrubs, and “horticultural producer” shall be construed accordingly.

(b) This subsection shall apply to gaseous hydrocarbons in liquid form delivered to a horticultural producer on or after the 1st day of July, 1991.

(c) Where a horticultural producer shows, to the satisfaction of the Revenue Commissioners, that gaseous hydrocarbons in liquid form to which this subsection applies and on which duty has been paid were used by him either—

(i) in the production of horticultural produce in one or more than one glasshouse of a total area of not less than a quarter of an acre, or

(ii) in the cultivation of mushrooms in one or more than one building or structure of a total area of not less than 3,000 square feet,

the Revenue Commissioners shall repay the duty so paid on the quantity of gaseous hydrocarbons in liquid form so used, less the sum of any rebate of duty allowed and an amount calculated at the rate of £0.02 per gallon.

(d) Except where the Revenue Commissioners otherwise allow, an application by a horticultural producer for repayment of duty under this subsection shall be in respect of deliveries of gaseous hydrocarbons in liquid form received by that producer within a period of 6 months and shall be made not later than 3 months following the end of each such period.

(3) (a) Section 21 of the Finance Act, 1935 , is hereby amended in subsection (11) (inserted by section 18 of the Finance Act, 1940 ) by the addition thereto of the following paragraph after paragraph (l) (inserted by section 20 of the Finance Act, 1960 ):

“(m) prohibiting the addition to or mixing with any hydrocarbon oil of any substance and prohibiting the importation, keeping for sale, sale, transportation or delivery of any hydrocarbon oil in which such substance is present.”.

(b) Regulations made under the said section 21 shall apply and have effect as if they had been made under that section as amended by this section.

(4) Section 21 (15) (as amended by section 70 (2) of the Finance Act, 1983 ) of the Finance Act, 1935 , is hereby amended in the definition of “motor vehicle” by the substitution of “or a vehicle referred to in paragraph 2 (b) of Part I (inserted by the Finance Act, 1991) of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 ” for “or a vehicle referred to in paragraph 4B (inserted by the Finance Act, 1983 ) of Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 ”, and the said definition, as so amended, is set out in the Table to this subsection.

TABLE

the expression “motor vehicle” means a mechanically propelled vehicle which is designed, constructed, and suitable for use on roads, but does not include a tractor which is designed and constructed for use for agricultural purposes or a road roller or a vehicle referred to in paragraph 2 (b) of Part I (inserted by the Finance Act, 1991) of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 .

Excise duty on mechanically propelled vehicles.

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

(2) Subject to subsection (4), the Act of 1952, shall, as respects licences under section 1 thereof taken out for periods beginning on or after the 1st day of April, 1991, be amended—

(a) by the substitution of “£70 or less” for “forty pounds or less” (inserted by the Finance Act, 1983 ) in subparagraph (b) of subsection (2) of section 1,

(b) by the addition of the following paragraph after paragraph (e) of subsection (4) of section 1:

“(f) vehicles (including any cycle with an attachment for propelling it by mechanical power) not exceeding 400 kilograms in weight unladen adapted and used for invalids.”,

(c) by the substitution of the following Part for Part I of the Schedule thereto:

“PART I

Description of Vehicle

Rate of Duty

1. Vehicles of the following descriptions not exceeding 500 kilograms in weight unladen:

(a) bicycles or tricycles (other than tricycles neither constructed nor adapted for use nor used for the carriage of a passenger) of which the cylinder capacity of the engine—

(i) does not exceed 75 cubic centimeters

£10

(ii) exceeds 75 cubic centimetres but does not exceed 200 cubic centimeters.

£20

(iii) exceeds 200 cubic centimetres

£40

(b) bicycles or tricycles which are electrically propelled

£10

(c) vehicles with 3 or more wheels neither constructed nor adapted for use nor used for the carriage of a driver or passenger

£40.

2. (a) Vehicles (commonly known as dumpers) not exceeding 3 metres cubed in capacity, level loaded, designed and constructed for use on sites of construction works (including road construction and house and other building works) for the purpose of conveying concrete, rubble, earth or other like material where the person taking out the licence shows to the satisfaction of the licensing authority that the vehicle is used mainly on such sites, and on public roads only—

(i) for the purpose of proceeding to and from the site where it is to be used, and when so proceeding neither carries nor hauls any load other than such as is necessary for its propulsion or equipment, or

(ii) for the purpose of conveying concrete, rubble, earth or like material for a distance of not more than one kilometre to and from any such site

£40.

(b) Vehicles (commonly known as off-road dumpers) exceeding 3 metres cubed in capacity, level loaded, designed and constructed primarily for use on sites of construction works (including road construction and house and other building works) for the purpose of conveying concrete, rubble, earth or other like materials and incapable by reason of their design and construction of exceeding a speed of 50 kilometres per hour on a level road under their own power and which are the subject of special permits under article 17 of the Road Traffic (Construction, Equipment and Use of Vehicles) Regulations, 1963, (S.I. No. 190 of 1963)

£300.

(c) Any vehicle (other than a vehicle 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 vehicle are processed or manufactured while the vehicle is in motion) constructed or adapted for use and used only for the conveyance of a machine, workshop, contrivance or implement (being a machine, workshop, contrivance or implement which is built in as part of the vehicle or otherwise permanently attached thereto) and no other load except articles used in connection with such machine, workshop, contrivance or implement or goods processed or manufactured therein

£40.

(d) Vehicles (commonly known as forklift trucks) designed and constructed for the purpose of loading and unloading goods where the person taking out the licence shows to the satisfaction of the licensing authority that the vehicle is used on public roads only—

(i) for the purpose of proceeding to and from the site where it is to be used for loading and unloading, and when so proceeding neither carries nor hauls any load other than such as is necessary for its propulsion or equipment, or

(ii) as part of the process of loading or unloading, for the purpose of conveying goods for a distance of not more than one kilometre to and from the site where it is loading or unloading

£40.

3. (a) Vehicles constructed or adapted for the carriage of more than 8 persons which are owned by a youth 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 and which have seating capacity for—

(i) more than 8 persons but not more than 20 persons

£100

(ii) more than 20 persons but not more than 40 persons

£160

(iii) more than 40 persons but not more than 60 persons

£220

(iv) more than 60 persons

£280.

(b) Vehicles (other than those referred to in subparagraph (c) of this paragraph) used as large public service vehicles within the meaning of the Road Traffic Act, 1961, and having seating capacity for—

(i) more than 8 persons but not more than 20 persons

£100

(ii) more than 20 persons but not more than 40 persons

£160

(iii) more than 40 persons but not more than 60 persons

£220

(iv) more than 60 persons

£280.

(c) Vehicles which are large public service vehicles within the meaning of the Road Traffic Act, 1961, and which are used only for the carriage of children, or children and teachers, being carried to or from school or to or from school-related physical education activities, and are either licensed under Article 60 of the Road Traffic (Public Service Vehicles) Regulations, 1963 (S.I. No. 191 of 1963), as amended, or owned or operated by a statutory transport undertaking

£50.

4. Vehicles of the following descriptions:

(a) vehicles designed, constructed and used for the purpose of trench digging or any kind of excavating or shovelling work which—

(i) are used on public roads only for that purpose or the purpose of proceeding to and from the place where they are to be used for that purpose, and

(ii) when so proceeding neither carry nor haul any load other than such as is necessary for their propulsion or equipment

£35

(b) tractors (being tractors designed and constructed primarily for use otherwise than on roads and incapable by reason of their construction of exceeding a speed of 50 kilometres per hour on a level road under their own power) and agricultural engines, not being tractors or engines used for hauling on roads any objects except their own necessary gear, threshing appliances, farming implements or supplies of fuel or water required for the purposes of the vehicles or agricultural purposes

£35

(c) tractors (being tractors designed and constructed primarily for use otherwise than on roads and incapable by reason of their construction of exceeding a speed of 50 kilometres per hour on a level road under their own power and not being tractors in respect of which a duty is chargeable at the rate specified in subparagraph (b) of this paragraph) which are used for haulage in connection with agriculture and for no other purpose

£35

Where a tractor is fitted with a detachable platform, container or implement (being a platform, container or implement used primarily for farm work), goods or burden of any other description conveyed on or in the platform, container or implement shall be regarded for the purposes of this subparagraph as being hauled by the tractor;

(d) tractors of any other description

£90.

5. Vehicles (including tricycles weighing more than 500 kilograms 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 1,500 kilograms in weight unladen

£40

(b) being vehicles which are not such electrically propelled vehicles as aforesaid and which have a weight unladen—

(i) not exceeding 3,000 kilograms

£100

(ii) exceeding 3,000 kilograms but not exceeding 4,000 kilograms

£140

(iii) exceeding 4,000 kilograms but not exceeding 5,000 kilograms

£180

(iv) exceeding 5,000 kilograms but not exceeding 6,000 kilograms

£250

(v) exceeding 6,000 kilograms but not exceeding 7,000 kilograms

£340

(vi) exceeding 7,000 kilograms but not exceeding 8,000 kilograms

£430

(vii) exceeding 8,000 kilograms

£430 plus £100 for each 1,000 kilograms or part thereof in excess of 8,000 kilograms.

6. Vehicles other than those charged with duty under the foregoing provisions of this Part of this Schedule:

(a) any vehicle which is used as a hearse and for no other purpose

£50

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

£50

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

£50

(d) other vehicles to which this paragraph applies—

(i) with an engine cylinder capacity not exceeding 1,000 cubic centimeters

£77

(ii) with an engine cyclinder capacity exceeding 1,000 cubic centimetres but not exceeding 1,500 cubic centimetres

£10.50 per 100 cubic centimetres or part thereof

(iii) with an engine cylinder capacity exceeding 1,500 cubic centimetres but not exceeding 1,700 cubic centimetres

£12 per 100 cubic centimetres or part thereof

(iv) with an engine cylinder capacity exceeding 1,700 cubic centimetres but not exceeding 2,000 cubic centimetres

£13 per 100 cubic centimetres or part thereof

(v) with an engine cylinder capacity exceeding 2,000 cubic centimetres but not exceeding 2,500 cubic centimetres

£16 per 100 cubic centimetres or part thereof

(vi) with an engine cylinder capacity exceeding 2,500 cubic centimetres

£18 per 100 cubic centimetres or part thereof

(vii) electrically propelled

£77:

Provided that where the rate of duty so specified in any case equals a number of whole pounds and a fraction of a pound, the fraction of a pound shall be regarded as a whole pound.”.

(3) (a) Part II of the Schedule to the Act of 1952 is hereby amended by the deletion of paragraph 4 and by the substitution of the following paragraph for paragraph 5:

“5. (a) Where the applicant for a licence under section 1 of this Act satisfies the licensing authority that the vehicle in respect of which the licence is sought was constructed more than 30 years prior to the commencement of the period in respect of which the licence is sought the annual rate of duty shall, notwithstanding Part I of this Schedule, be—

(i) £10 where, apart from this paragraph, paragraph 1 of Part I of this Schedule would apply to the vehicle, and

(ii) £25 in respect of any other vehicle.

(b) This paragraph shall not be construed so as to affect the application of the provisions of section 94 (2) (inserted by the Finance Act, 1991) of the Finance Act, 1973 , to vehicles to which this paragraph relates.”.

(b) This subsection shall come into operation on the 1st day of July, 1991.

(4) In respect of the provisions of Part I of the Schedule to the Act of 1952 (as amended by this section) the numeric references to volume and speed in paragraph 2 (b) thereof and to speed in paragraph 4 thereof shall, until the 1st day of July, 1991, be construed as if they were the respective numeric references in the corresponding paragraphs of that Part immediately before the 1st day of April, 1991.

(5) The Finance Act, 1973 , is hereby amended, with effect from the 1st day of April, 1991, by the substitution of the following subsection for subsection (2) of section 94:

“(2) The duty imposed by subsection (1) of this section shall be at the following rates:

(a) £10 in relation to a vehicle to which paragraph 1 of Part I of the Schedule to the said Act applies;

(b) £20 in relation to a vehicle to which subparagraph (b), (c) or (d) of paragraph 6 of Part I of the Schedule to the said Act applies and which is electrically propelled or has an engine capacity not exceeding 2,000 cubic centimetres;

(c) £40 in relation to any vehicle to which paragraph (a) or (b) of this subsection does not relate:

Provided that the duty imposed by subsection (1) of this section shall not be chargeable or leviable in relation to a vehicle in respect of which a duty of excise under section 1 of the said Act is not chargeable or leviable.”.

(6) Section 43 of the Finance Act, 1968 , is hereby repealed.