Ireland

Motor Vehicle (Duties and Licences) Act, no 22/2001 and no 9/2013

Legislative
Law
Passed in 2001
The Act amended and extended the Finance (Exercise Duties) (Vehicles) Act 1952, the Road Traffic Act 1961 and the Finance (No.2) Act 1992, in order to implement duties and licences leviable or issuable. The vehicles were classified in to groups (and classified within according to capacities) and different rates of duty applied accordingly:
  • Vehicles not exceeding 500 kg in weight:
    •  Bicycles or tricycles of which the cylinder capacity of the engine below 75 cubic centimetres, between 75 and 200 cubic centimetres and above 200 cubic centimetres
    •  Bicycles or tricycles which are electrically propelled
    •  Vehicles with three or more wheels neither constructed nor adapted for use no used for the carriage of a driver or passenger
  • Vehicles commonly known as dumpers not exceeding / exceeding 3 metres cubed in capacity
  • Vehicles commonly known as off-road dumpers exceeding 3 metres cubed in capacity
  • Any vehicles constructed or adapted for use and used only for conveyanceof a machine, workshop, contrivance or implement, including any vehicle commonly known as a recovery vehicle.
  • Vehicles commonly known as forklift trucks
  • Vehicles constructed or adopted for the carriage of different numbers of passengers
  • Large public service vehicles that have different seating capacity
  • Large public service vehicles that are used only for carriage of children, teachers, and transportation of school-related activities
  • Vehicles designed, constructed and used for the purpose of trench digging or shovelling work
  • Tractors of difference size and use
  • Motor caravans of different use
  • Any other vehicles used for public use, lawfully used on roads with a taximeter or with no other purpose with different engine capacity
 The amendment in 2008 rebalanced the rate of duty subject for motor tax and added a new category of vehicles that are subject for duty according to the amount of CO2 emission as of 1 January 2008. Vehicles registered outside of Ireland on or after 1 January 2008 and which subsequently is registered in Ireland after the date are category A vehicles, which are subject to duty according to below CO2 emission levels
 In the 2013 Budget, 4 new bands below 140 g/km, as well as a zero band for electric vehicles, were introduced to facilitate the continued incentivising of low emissions vehicles. These bands/rates are as follows
  • 0 g/km (EUR 120, USD 151)
  • 1 - 80 g/km (EUR 170, USD 213)
  • Over 80- 100 g/km (EUR 180, USD 226)
  • Over 100- 110 g/km (EUR 190, USD 238)
  • Over 110 - 120 g/km (EUR 200, USD 251)
  • Over 120 - 1300g/km (EUR 270, USD 339)
  • Over 130 -140g/km (EUR 280, USD 351)
  • Over 140 - 155g/km (EUR 390, USD 489)
  • Over 155 -170g/km (EUR 570, USD 715)
  • Over 170 - 190g/km (EUR 750, USD 941)
  • Over 190 - 225g/km (EUR 1,200, USD 1,506)
  • Above 225 g/km (EUR 2,350, USD 2,949)

Documents
from the Grantham Research Institute
from the Grantham Research Institute
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