S.I. No. 252/1993:

VEHICLE REGISTRATION AND TAXATION REGULATIONS, 1993.

VEHICLE REGISTRATION AND TAXATION REGULATIONS, 1993.

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 56 of the Finance Act, 1993 (No. 13 of 1993), hereby make the following Regulations:

1. These Regulations may be cited as the Vehicle Registration and Taxation Regulations, 1993.

2. These Regulations, other than subparagraphs (b) and (c) of Regulation 8(1) and the Schedule, shall be deemed to have come into operation on the 17th day of June, 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) and the Finance Act, 1993 (No. 13 of 1993);

"the Commissioners" means the Revenue Commissioners;

"short-term self-drive contracts" has the meaning assigned to it by section 134 (11) (b) of the Act;

"tax" means vehicle registration tax.

4. An authorised person who wishes to obtain a repayment under section 134 (11) of the Act in respect of a vehicle registered prior to the 1st day of July, 1993, shall--

( a ) give particulars of the vehicle to the Commissioners on or before the 6th day of September, 1993, in a form specified by them;

( b ) furnish with the particulars aforesaid such information and documentation concerning the vehicle and its use since its registration as the Commissioners may reasonably require, (and, if the Commissioners specify a form for this purpose, furnish the particulars in that form);

( c ) keep in a permanent form, approved by the Commissioners, for a period of 6 years from the date of the latest transaction to which the records or any of the documents relate, detailed records of the use to which the vehicle is put and copies of all contracts under which the vehicle is hired to others from the 1st day of July, 1993, to the time at which the application for the repayment is made, and present them to the Commissioners for inspection when the Commissioners so require;

( d ) apply to the Commissioners for the repayment within 2 weeks after ceasing to use the vehicle solely for hiring to others under short-term self-drive contracts (and, if the Commissioners specify a form for this purpose, make the application in that form) and supply such documentary evidence concerning the vehicle, including records of its use during the period from the 1st day of July, 1993, to the date of the cessation, as the Commissioners shall require;

( e ) if so requested by the Commissioners, present the vehicle at such office of the Commissioners as they shall nominate, for the purposes of examination.

5. An authorised person who wishes to obtain a repayment under section 134 (11) of the Act in respect of a vehicle registered on or after the 1st day of July, 1993, shall--

( a ) declare the particulars of the vehicle to the Commissioners for registration in a form specified by them;

( b ) at the time of the declaration, give particulars of the vehicle to the Commissioners in a form specified by them;

( c ) keep in a permanent form, approved by the Commissioners, for a period of 6 years from the date of the latest transaction to which the records or any of the documents relate, detailed records of the use to which the vehicle is put since its registration to the time at which the application for the repayment is made and copies of all contracts under which the vehicle is hired to others and present them to the Commissioners for inspection when the Commissioners so require;

( d ) apply to the Commissioners for the repayment within 2 weeks after ceasing to use the vehicle solely for hiring to others under short-term self-drive contracts (and, if the Commissioners specify a form for this purpose, make the application in that form) and supply such documentary evidence concerning the vehicle, including records of its use during the period since its registration to the date of the cessation, as the Commissioners shall require;

( e ) if so requested by the Commissioners, present the vehicle at such office of the Commissioners as they shall nominate, for the purposes of examination.

6. An authorised person who wishes to obtain a repayment under section 134 (15) of the Act in respect of a vehicle or motor-cycle in respect of which tax has been paid prior to the coming into operation of these Regulations and which has been used solely for the purposes of demonstration since its registration shall--

( a ) give particulars of the vehicle or motor-cycle to the Commissioners on or before the 6th day of September, 1993, in a form specified by them;

( b ) furnish with the particulars aforesaid such information and documentation concerning the vehicle or motor-cycle and its use since its registration as the Commissioners may reasonably require, (and, if the Commissioners specify a form for this purpose, furnish the particulars in that form);

( c ) keep in a permanent form, approved by the Commissioners, for a period of 6 years from the date of the latest transaction to which the records or any of the documents relate, detailed records of the use of the vehicle or motor-cycle from the 1st day of July, 1993, during the remaining period of its use for demonstration purposes and make such records available to the Commissioners on request;

( d ) apply to the Commissioners for the repayment within 2 weeks of the disposal of the vehicle or motor-cycle (and, if the Commissioners specify a form for this purpose, make the application in that form) and supply such documentary evidence concerning the vehicle or motor-cycle, including records of its use during the period since the 1st day of July, 1993, to the date of the disposal, as the Commissioners shall require;

( e ) if so requested by the Commissioners, present the vehicle or motor-cycle at such office of the Commissioners as they shall nominate, for the purposes of examination.

7. An authorised person who wishes to obtain a repayment under section 134 (15) of the Act in respect of a vehicle or motor-cycle registered on or after the date of the coming into operation of these Regulations shall--

( a ) declare the particulars of the vehicle or motor-cycle to the Commissioners for registration and enter the name and address of the authorised person in the section headed "owner particulars" on the form in which the declaration is made;

( b ) at the time of the declaration, give particulars of the vehicle or motor-cycle to the Commissioners in a form specified by them;

( c ) keep in a permanent form, approved by the Commissioners, for a period of 6 years from the date of the latest transaction to which the records or any of the documents relate, detailed records of the use of the vehicle or motor-cycle during the period of its use for demonstration purposes and make such records available to the Commissioners on request;

( d ) apply to the Commissioners for the repayment within 2 weeks of the disposal of the vehicle or motor-cycle (and, if the Commissioners specify a form for this purpose, make the application in that form) and supply such documentary evidence concerning the vehicle or motor-cycle, including records of its use during the period since its registration, as the Commissioners shall require;

( e ) if so requested by the Commissioners, present the vehicle or motor-cycle at such office of the Commissioners as they shall nominate, for the purposes of examination.

8. (1) The Vehicle Registration and Taxation Regulations, 1992, ( S.I. No. 318 of 1992 ) are hereby amended

( a ) in Regulation 7, by the substitution of the following paragraph for paragraph (3):

"(3) For the purposes of the registration of a vehicle, an original declaration in relation to the vehicle signed by the person paying tax on the vehicle or, in the case of a company, signed by a person nominated by the company, shall be presented to a registration office together with any other documents the Commissioners may require to satisfy themselves as to the bona fides of the declaration. In the case of an authorised person, the declaration, duly signed pursuant to this paragraph, in respect of the registration of a new vehicle (other than a vehicle in respect of which an application for repayment under section 134 (11) is intended to be made) may be presented by means of a facsimile machine. Where a declaration is presented to a registration office by means of a facsimile machine, the original declaration shall be forwarded to that office by the authorised person concerned not more than 3 working days later.",

( b ) in Regulation 11, by the substitution of the following paragraph for paragraph (4):

"(4) Upon a change of ownership of a registered vehicle, Part II of the certificate of registration relating to the vehicle shall be sent or given to the new owner and, if the vehicle is not one that is or has been the subject of a licence under section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952), either--

( a ) the person disposing of the vehicle shall insert particulars of the change of ownership on the reverse side of Part I of the certificate, detach that Part from the certificate and send or give it to the Central Vehicle Office of the Commissioners at Rosslare Harbour in the county of Wexford, or

( b ) if the said Part I has previously been detached from the certificate, the person acquiring the vehicle shall insert particulars of the change of ownership on the reverse side of Part II of the certificate, and send or give it to the said Office.", and

( c ) by the substitution of the Schedule set out in the Schedule to these Regulations for the Second Schedule.

(2) Subparagraphs (b) and (c) of paragraph (1) of this Regulation and the Schedule to these Regulations shall come into operation on the 1st day of October, 1993.

9. The Vehicle Registration and Taxation (No. 2) Regulations, 1992, ( S.I. No. 437 of 1992 ) are hereby amended in Regulation 4 (11) by the substitution of the following subparagraph for subparagraph (a):

"(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, 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.

A person who lives in a country primarily for the purposes of attending a school or university or other educational or vocational establishment shall not be regarded as having his normal residence in that country.".

10. 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.

GIVEN this 26th day of August, 1993.

C. C. MacDOMHNAILL,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations lay down conditions governing the repayment of vehicle registration tax in the case of vehicles used for short-term hire and as demonstration vehicles. They prescribe a new certificate of registration operative from 1 October, 1993 and how this is to be completed where a vehicle has not been licensed before change of ownership. They should be read together with the Vehicle registration and Taxation Regulations, 1992 ( S.I. No. 318 of 1992 ) and the Vehicle Registration and Taxation (No. 2) Regulations, 1992 ( S.I. No. 437 of 1992 ).