S.I. No. 5/1975:

IMPOSITION OF DUTIES (No. 216) (EXCISE DUTIES) (VEHICLES) ORDER, 1975.

IMPOSITION OF DUTIES (No. 216) (EXCISE DUTIES) (VEHICLES) ORDER, 1975.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), hereby make the following order :

1. (1) This Order may be cited as the Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975.

(2) This Order shall come into operation on the 1st day of February, 1975.

2. The Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968 ( S.I. No. 68 of 1968 ), is hereby amended by the substitution of the following paragraph for paragraph 3 :

" 3. The duty of excise imposed by section 1 of the Act at the rates specified in paragraph 3 (b) of Part 1 of the Schedule to the Act shall not be charged or levied in respect of vehicles which are--

(i) not used for the carriage of persons ( other than children, or children and teachers, being carried to or from school or to or from school-related physical education activities) for reward, and

(ii) either licensed under Article 60 of the Road Traffic (Public Service Vehicles) Regulations, 1963 ( S.I. No. 191 of 1963 ), as amended, or owned or operated by a statutory transport undertaking."

GIVEN under the Official Seal of the Government, this 10th day of January, 1975.

LIAM MAC COSGAIR,

Taoiseach.

EXPLANATORY NOTE.

The effect of the Order is to secure that school buses, which are taxed at the private car rate, may be used, without paying road tax at a higher level, for the carriage of children, or children and teachers to or from school or to or from school-related physical education activities. The Order comes into operation on 1st February, 1975.