Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979.

• Jurisdiction: Ireland

S.I. No. 57 of 1979.

IMPOSITION OF DUTIES (NO. 236) (EXCISE DUTIES ON MOTOR VEHICLES, TELEVISIONS AND GRAMOPHONE RECORDS) ORDER, 1979.

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. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979. 2. This Order shall come into operation on the 1st day of March, 1979. 3. ( a ) In this Order, except where the context otherwise requires—

"category A motor vehicles" means motor vehicles, excluding ambulances and hearses, which are designed, constructed or adapted for the carriage of not more than sixteen persons (inclusive of the driver), including such vehicles designed constructed or adapted for the carriage of both passengers and goods or materials and which are of not more than 3 tons unladen weight and have, to the rear of the driver's seat, roofed accommodation which is titled with side windows or which is constructed or adapted for the fitting of side windows;

"category B motor vehicles" means all motor vehicles not included in Category A;

"dutiable goods" means motor vehicles, televisions and gramophone records;

"gramophone record" means a record suitable for playing on a gramophone, record player or similar instrument but does not include an intermediate form of recording, such as a disc, matrix or the like for the production of a gramophone record;

"licensed manufacturer" means a manufacturer who is the holder of a licence, for the time being in force, under paragraph 17 of this Order;

"manufacture" means the making or assembling in the State of dutiable goods and includes the modification or conversion of category B motor vehicles in such a manner as to make them category A motor vehicles and of motor vehicles referred to in paragraph 4 (4) of this Order in such a manner as to make them category A motor vehicles or category B motor vehicles and cognate words shall be construed accordingly;

"motor vehicle" means any complete or substantially complete wheeled vehicle propelled by an engine and includes a chassis of a category B motor vehicle fitted with an engine;

"television" means a television receiver (whether or not coin-operated) in a complete or substantially complete state of the domestic or portable type or of a type suitable for use in motor vehicles, whether or not incorporated in or combined with other articles, not being motor vehicles liable to the duty of excise imposed by paragraph 4 of this Order.

( b ) For the purposes of this Order delivery of goods shall be considered to have taken place when they are sent out, on or for sale or otherwise, from a premises of a manufacturer, or are otherwise removed from such premises.

( c ) References in this Order to provisions of the Value-Added Tax Act, 1972 (No. 22 of 1972), are to provisions thereof in force immediately prior to the 1st day of March, 1979. 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 21 (2) thereof, there shall be charged, levied and paid, on motor vehicles delivered in the State, or imported into the State, on or after the 1st day of March, 1979, a duty of excise at the rates set out in subparagraph (3) of this paragraph.

(2) In the case of a category A motor vehicle on which, in a former state, the duty imposed by this paragraph has been paid at the rate applicable to category B motor vehicles, the amount of the duty payable under this paragraph shall be reduced by the amount of duty so paid.

(3) The rates of the duty imposed by this paragraph shall be—

( a ) in the case of category A motor vehicles, an amount equal to 35 per cent. of the chargeable value.

( b ) in the case of category B motor vehicles, an amount equal to 11.5 per cent. of the chargeable value.

(4) The duty of excise imposed by this paragraph shall not be charged on motor vehicles which, in the opinion of the Revenue Commissioners, are designed and constructed primarily for off-road use (except for racing vehicles, scrambling vehicles and other sporting vehicles), agricultural tractors, two-wheeled tractors, fire-engines, fire-escapes, road sweepers, invalid carriages or armoured fighting vehicles. 5. (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 21 (2) thereof, there shall be charged, levied and paid on televisions and gramophone records delivered in the State, or imported into the State, on or after the 1st day of March, 1979, a duty of excise at the rates set out in subparagraph (2) of this paragraph.

(2) The rates of the duty imposed by this paragraph shall be—

( a ) in the case of televisions the several rates specified in the Table to this subparagraph.

TABLE

Description of televisions Rate of Duty £ Colour televisions: with a screen the maximum dimension of which does not exceed seventeen inches ... ... ... ... ... 45 the television with a screen the maximum dimension of which exceeds seventeen inches and does not exceed twenty-four inches ... 56 the television with a screen the maximum dimension of which exceeds twenty-four inches ... ... ... ... ... 69 the television Monochrome televisions: with a screen the maximum dimension of which does not exceed seventeen inches ... ... ... ... ... 14 the television with a screen the maximum dimension of which exceeds seventeen inches ... ... ... ... ... ... 22 the television

( b ) in the case of gramophone records, an amount equal to 30 per cent. of the chargeable value.

(3) In this paragraph "screen" means that portion of a television tube on which the television image is viewed when the television is in use and the maximum dimension is to be taken as the distance measured across the surface of the screen vertically, horizontally or diagonally whichever is the greatest. 6. A manufacturer shall be liable for payment of the duties imposed by paragraphs 4 and 5 of this Order, where chargeable, in respect of dutiable goods delivered from his premises. 7. The duty imposed by paragraphs 4 or 5 of this Order, as may be appropriate, shall also be charged, levied and paid in accordance with the provisions of this Order and regulations made by virtue of paragraph 21 (2) thereof on—

( a ) dutiable goods which were delivered before the 1st day of March, 1979, but where not delivered within the meaning of section 3 of the Value-Added Tax Act, 1972 , before that date, and

( b ) dutiable goods which had been delivered in accordance with section 2 (1) (a) of the Value-Added Tax Act, 1972 , before the 1st day of March, 1979, and in respect of which an invoice under section 17 (1) of that Act was required to be issued but had not been issued before that date. 8. The Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duties as they may think fit to impose, permit payment of the duties imposed by paragraphs 4 and 5 of this Order to be deferred to a day not later than the last day of the month following that in which the said duties are charged. 9. (1) The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, remit or repay the duties imposed by paragraphs 4 and 5 of this Order on goods—

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

( b ) that are returned to the...