(h) on or after 1 May 2012 the rate of duty for a licence taken out in respect of a vehicle referred to in subparagraph (f) for periods beginning on or after 1 May 2012 shall be the rate of duty—(i) specified in subparagraph (d) if, in respect of such vehicle, the rate of duty paid on— (I) a licence taken out for any period beginning on 1 December 2011, or(II) a licence taken out for any period beginning before 1 December 2011 that was in force on that date,was the rate of duty specified in subparagraph (d), and(ii) specified in subparagraph (d) if the rate of duty in respect of a licence— (I) that was required to have been taken out for any period beginning on 1 December 2011 but was not taken out on that date, or(II) that was required to have been taken out for any period beginning before 1 December 2011 and be in force on that date but was not taken out or in force on that date, would have been the rate of duty specified in subparagraph (d) had the licence had been taken out on 1 December 2011 or before 1 December 2011 and had been in force on that date, (i) without prejudice to subparagraph (h) and for the avoidance of doubt, where a vehicle referred to in subparagraph (f)(i) did not comply with subparagraph (f)(ii) and the rate of duty as respects that vehicle— (i) for a licence taken out— (I) for any period beginning on 1 December 2011, or (II) for any period beginning before 1 December 2011 and in force on that date,was the rate of duty specified in subparagraph (e), then on and after 1 May 2012 the rate of duty for licences taken out in respect of that vehicle for periods beginning on and after 1 May 2012 shall be the rate of duty specified in subparagraph (e), or (ii) in respect of a licence— (I) that was required to have been taken out for any period beginning on 1 December 2011 but was not taken out on that date, or (II) that was required to have been taken out for any period beginning before 1 December 2011 and be in force on that date but was not taken out or in force on that date,would have been the rate of duty specified in subparagraph (e), then on and after 1 May 2012 the rate of duty for licences taken out in respect of that vehicle for periods beginning on and after 1 May 2012 shall be the rate of duty specified in subparagraph (e), (j) where a vehicle referred to in subparagraph (g)— (i) was registered in the State during the period beginning on 1 January 2008 and ending on 31 December 2011, (ii) in respect of which a licence had been taken out for any period beginning— (I) on 1 December 2011, or (II) before 1 December 2011 and was in force on that date, and (iii) the rate of duty paid on such licence was the rate of duty— (I) under subparagraph (d), then the rate of duty for a licence taken out in respect of such vehicle on or after 1 May 2012 for periods beginning on or after that date shall be the rate of duty specified in subparagraph (d), or (II) under subparagraph (e), then the rate of duty for a licence taken out in respect of such vehicle on or after 1 May 2012 for periods beginning on or after that date shall be the rate of duty specified in subparagraph (e), (k) where a vehicle referred to in subparagraph (g)— (i) was registered in the State during the period beginning on 1 January 2008 and ending on 31 December 2011, and (ii) in respect of which a licence was required to have been taken out for any period on 1 December 2011, or before 1 December 2011 and to have been in force on that date but was not taken out or in force on that date, then on and after 1 May 2012 the rate of duty for a licence for that vehicle for periods beginning on or after 1 May 2012 shall be the rate of duty— (I) specified in subparagraph (d) where the rate of duty in respect of that licence would have been the rate of duty under subparagraph (d) if the licence had been taken out, or had been in force, on 1 December 2011, or(II) specified in subparagraph (e) where the rate of duty in respect of that licence would have been the rate of duty under subparagraph (e) if the licence had been taken out, or in force, on 1 December 2011, (l) where a vehicle referred to in subparagraph (g)— (i) was registered in the State during the period beginning on 1 January 2008 and ending on 31 December 2011, and(ii) in respect of which a licence would have been required to have been taken out for any period beginning on 1 December 2011, or before 1 December 2011 and to have been in force on that date but, in accordance with section 20(1)(b)(i) of the Finance (No. 2) Act 1992, a licence was not taken out in respect of that vehicle, then on and after 1 May 2012 the rate of duty for a licence for that vehicle for periods beginning on or after 1 May 2012 shall be chargeable at the lower of the rates of duty under subparagraph (d) or (e) that would have applied had a licence been taken out for any period beginning on 1 December 2011,(m) where a vehicle referred to in subparagraph (g) was registered in the State during the period beginning on 1 January 2012 and ending on 30 April 2012, and in respect of which a licence— (i) had been taken out for any period beginning— (I) on 1 April 2012, or (II) before 1 April 2012 and was in force on that date, (ii) was required to have been taken out for any period beginning— (I) on 1 April 2012, or (II) before 1 April 2012 and required to have been in force on that date, or (iii) would have been required to have been taken out for any period beginning— (I) on 1 April 2012, or (II) before 1 April 2012 and would have been required to be in force on that date, but, in accordance with section 20(1)(b)(i) of the Finance (No. 2) Act 1992, a licence was not taken out in respect of that vehicle, then on or after 1 May 2012 the rate of duty for a licence taken out for that vehicle for periods beginning on or after 1 May 2012 shall be chargeable at the lower of the rates of duty under subparagraph (d) or (e) that would have applied had the vehicle been registered in the State on 1 December 2011 and had a licence been taken out for that vehicle for any period beginning on 1 December 2011, (n) on or after 1 May 2012 the rate of duty for licences taken out on or after that date for periods beginning on or after that date in respect of a vehicle referred to in subparagraph (g) that is registered in the State on or after 1 May 2012 shall be chargeable at the lower of the rate of duty under subparagraph (d) or (e) that would have applied had the vehicle been registered in the State on 1 December 2011 and had a licence been taken out for that vehicle for any period beginning on 1 December 2011.(3) THAT as respects licences under section 1 of the Act of 1952 taken out for periods beginning on or after the 1 January 2013, the Schedule to that Act be amended by substituting the following for paragraph 5 of Part II (as amended by section 4 of the Act of 2012) of that Schedule: "5. 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)€26 where, apart from this paragraph, paragraph 1 of Part I of this Schedule would apply to the vehicle, and (ii)€56 in respect of any other vehicle.”. (4) THAT as respects licences under section 21 (as amended by section 5 of the Act of 2012) of the Act of 1992 taken out for periods beginning on or after the 1 January 2013, subsection (3) of that section be amended by substituting the following for that subsection:"(3)(a) There shall be charged, levied and paid on a trade licence a duty of excise of-(i)in the case of a licence for exhibition only on a motor-cycle, €59, (ii)in the case of a licence for exhibition only on any other vehicle, €353. (b) There shall be charged, levied and paid on a trade licence issued in place of a trade licence that has been lost, stolen or destroyed a duty of excise of- (i)in the case of a licence for exhibition only on a motor-cycle, €38,(ii)in the case of a licence for exhibition only on any other vehicle, €86.". (5) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No. 7 of 1927).

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