S.I. No. 154/1995:

VEHICLE REGISTRATION TAX (REPAYMENTS IN CERTAIN CASES) REGULATIONS, 1995.

VEHICLE REGISTRATION TAX (REPAYMENTS IN CERTAIN CASES) REGULATIONS, 1995.

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 14 of the Finance (No. 2) Act, 1992 (No. 28 of 1992), section 56 of the Finance Act, 1993 , (No. 13 of 1993) and section 98 of the Finance Act, 1995 (No. 8 of 1995), hereby make the following Regulations:

1. These Regulations may be cited as the Vehicle Registration Tax (Repayment in Certain Cases) Regulations 1995.

2. These Regulations shall apply to a new category A vehicle to which the principal section relates.

3. (1) In these Regulations--

"the Act of 1992" means the Finance Act, 1992 (No. 9 of 1992);

"approved person" means a person approved by the Commissioners to issue certificates of destruction in accordance with the provisions of Regulation 6;

"category A vehicle" has the meaning assigned to it by Chapter IV of Part II of the Act of 1992;

"certificate of destruction" means a form provided by the Commissioners on which an approved person may certify that a vehicle has been scrapped;

"the Commissioners" means the Revenue Commissioners;

"licensing authority" has the meaning assigned to it by Chapter IV of Part II of the Act of 1992;

"new" and "scrapped" have the meanings assigned to them, respectively, by subsection (5) of the principal section and cognate words shall be construed accordingly;

"officer" means an officer of the Commissioners;

"the principal section" means section 135B (inserted by section 98 of the Finance Act, 1995 (No. 8 of 1995)) of the Act of 1992.

(2) In these Regulations--

( a ) a reference to a regulation is to a regulation of these Regulations, and

( b ) a reference to a paragraph is to a paragraph of the provision in which it occurs, unless it is indicated that reference to some other provision is intended.

4. A person who wishes to apply to the Commissioners for the repayment of vehicle registration tax provided for in the principal section shall--

( a ) complete such form as is issued to him or her for that purpose by the Commissioners,

( b ) certify the particulars shown on that form to be correct, and

( c ) furnish with the completed form the following documents in respect of the scrapped vehicle--

(i) a certificate of destruction completed by an approved person,

(ii) the registration book appropriate to the vehicle,

(iii) the licence under section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952), appropriate to the vehicle which was in force on the date that the vehicle was scrapped.

(iv) the insurance disc within the meaning of the Road Traffic (Insurance Disc) Regulations, 1984 ( S.I. No. 355 of 1984 ), appropriate to the vehicle,

(v) a certificate of insurance, within the meaning of subsection (1) of section 56 of the Road Traffic Act, 1961 (No. 24 of 1961), which was current immediately prior to the scrapping of the vehicle and such other evidence to the satisfaction of the Commissioners showing that the provisions of the principal section relating to insurance have been complied with:

Provided that a certificate of insurance will not be required in the case of an exempted person within the meaning of section 60 (inserted by section 54 of the Road Traffic Act, 1968 ) of the Road Traffic Act, 1961 .

5. For the purposes of paragraph (c) of subsection (1) of the principal section, it shall be taken as showing to the satisfaction of the Commissioners that a vehicle has been scrapped where a person produces to the Commissioners a certificate of destruction issued by an approved person in respect of the said vehicle.

6. (1) Any person who wishes to be approved by the Commissioners to issue certificates of destruction shall--

( a ) apply in writing to the Commissioners to be so approved,

( b ) furnish such information and allow such inspection of premises as the Commissioners may require in order to satisfy themselves that that person is equipped to scrap vehicles in such a manner that such scrapped vehicles comply with the definition in subsection (5) of the principal section, and

( c ) undertake to keep at the premises where scrapping is to take place (in this Regulation referred to as an "approved place"), or at such other place as the Commissioners may allow, all books, records, invoices, accounts and other documents relating to the receipt, storage and scrapping of vehicles.

(2) Where the Commissioners are satisfied that a person who has applied to them for approval under paragraph (1) meets the criteria set out in subparagraphs (b) and (c) of that paragraph they shall grant such approval subject to the following conditions:

( a ) the approved person shall keep at the approved place, or such other place as the Commissioners may allow, a record showing in respect of each vehicle to be scrapped--

(i) the date of receipt of the vehicle by the approved person,

(ii) the registration number,

(iii) the chassis number,

(iv) the engine number,

(v) the name and address of the registered owner,

(vi) the date of scrapping, and

(vii) how the scrapped vehicle was disposed of;

( b ) entries in the record referred to in paragraph (a) shall be made by or under the direction of the approved person before the certificate of destruction to which such entries relate is issued by that approved person;

( c ) an approved person shall retain the record referred to in paragraph (a) for a period of at least 12 months from the date of the last entry therein and shall allow an officer at all reasonable times to inspect and take copies of, or extracts from, the record;

( d ) an approved person shall keep a stock account of all certificate of destruction forms provided to him or her by the Commissioners, store them in a safe and secure place and account for their disposal to the satisfaction of the Commissioners;

( e ) an approved person shall keep at the approved place a true copy of each certificate of destruction issued by him or her and shall produce such copies to an officer when so requested by that officer;

(f) an approved person shall provide, to the satisfaction of the Commissioners, safe means of access to the approved premises for officers.

GIVEN this 16th day of June, 1995.

D. B. QUIGLEY,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations, which come into effect on 1 July, 1995 and expire on 31 December, 1996, lay down the conditions governing the issue of certificates of destruction and the issue of repayments under the provisions of section 135B of the Finance Act, 1992 , inserted by section 98 of the Finance Act, 1995 . Provision has been made to repay £1,000 of vehicle registration tax to any person who becomes the registered owner of a new category A vehicle and who owned and scrapped a category A vehicle which is at least 10 years old.