Written answers
Tuesday, 11 June 2024
Department of Finance
Vehicle Registration Tax
John Lahart (Dublin South West, Fianna Fail)
Link to this: Individually | In context | Oireachtas source
183.To ask the Minister for Finance if he will consider the example of New Zealand where all vehicles using the road have a requirement to be registered; and if he will make a statement on the matter. [24986/24]
Michael McGrath (Cork South Central, Fianna Fail)
Link to this: Individually | In context | Oireachtas source
The Deputy should note that if a vehicle is a mechanically propelled vehicle that is used on public roads, there is a requirement to register that vehicle, under section 131 of the Finance Act 1992.
Registration is required to take place within 30 days of construction or importation into the State under Statutory Instrument 318/1992 - Vehicle Registration and Taxation Regulations 1992.
A mechanically propelled vehicle is defined under section 130 of the Finance Act 1992 as amended, as follows:
“mechanically propelled vehicle” means a vehicle that –
(a) has been designed and constructed for road use,
(b) is, at the time of declaration for registration, in compliance with any measures taken to give effect in the State to any act of the European Communities relating to the approximation of the laws of Member States in respect of type-approval for the type of vehicle concerned,
(c) is intended or adapted for propulsion by a mechanical means, or by an electrical means or by a partly mechanical and a partly electrical means, and
(d) is capable of achieving vehicle propulsion at the time of registration or at the time of examination by a competent person under section 135D(1)(d), to the satisfaction of the Commissioners, including a motor-cycle but not including [a powered personal transporter, a tramcar or other vehicle running on permanent rails or a vehicle (including a cycle with an attachment for propelling it by mechanical power) not exceeding 400 kilogrammes in weight unladen adapted and used for invalids.
Any vehicle that does not fulfil the definition of a mechanically propelled vehicle, or is not used on public roads, is not required to be registered.
No comments