(LRC Revised)

1920 (10 & 11 Geo. 5) c. 72

ROADS ACT 1920

REVISED

Updated to 27 March 2025

Changes to legislation

as of 10 July 2026, this Act is up to date with all changes known to be in force.

This Revised Act is an

administrative consolidation of the

Roads Act 1920

. It is prepared by the Law

Reform Commission in accordance with its function under the

Law Reform Commission Act

1975

(3/1975) to keep the law under review and to undertake revision and

consolidation of statute law.

All Acts up to and including

Ministers and Secretaries and Ministerial, Parliamentary, Judicial and Court Offices

(Amendment) Act 2025

(1/2025), enacted 21 February 2025, and all statutory instruments up to and

including

Statistics (Gender Balance in Business Survey) Order 2025

(S.I. No. 95 of 2025), made 27 March 2025, were considered in the

preparation of this Revised Act.

Disclaimer: While every care has been taken in the preparation of this Revised Act,

the Law Reform Commission can assume no responsibility for and give no guarantees,

undertakings or warranties concerning the accuracy, completeness or up to date nature

of the information provided and does not accept any liability whatsoever arising from

any errors or omissions. Please notify any errors, omissions and comments by email

to

revisedacts@lawreform.ie.

1920 (10 & 11 Geo. 5) c.

72

ROADS ACT 1920

REVISED

Updated to 27 March 2025

CONTENTS

Section

1.

Levying by county councils of

duties on mechanically-propelled vehicles and other carriages.

2.

Payment out of Consolidated

Fund to local taxation accounts and Road Fund.

(Repealed)

3.

Establishment of Road

Fund.

(Repealed)

4.

Amendment of 9 Edw. 7. c. 47.

5.

Provisions as to licences.

6.

Registration and

identification marks.

7.

Amendment of 59 & 60 Vict.

c. 36, 3 Edw. 7. c. 36, and 9 Edw. 7. c. 37.

8.

Amendment of s. 13 and Second

Schedule of 10 & 11 Geo. 5. c. 18.

9.

Provision as to licence duty

in case of manufacturers or dealers in mechanically propelled

vehicles.

(Repealed)

10.

Power to modify or determine

charges for use of vehicles on roads.

11.

Special provisions as to

hackney carriages.

12.

Regulations.

13.

Penalties.

14.

Local licensing fees to cease

to be chargeable.

15.

Amendment of s. 28 of 41 &

42 Vict. c. 77.

(Repealed)

16.

Amendment of 24 & 25 Vict.

c. 70. s. 4.

17.

Interpretation and application

to Scotland.

18.

Application to Scotland.

19.

Provisions as to default on

the part of county councils in Ireland..

20.

Short title, commencement, and

repeal.

SCHEDULES.

FIRST

SCHEDULE.

Amendments of Development and Road

Improvement Funds Act, 1909.

SECOND SCHEDULE.

(Repealed)

Provisions as to Applications and

Inquiries with respect to Closing of Highways.

THIRD

SCHEDULE.

Enactments Repealed

1920 (10 & 11 Geo. 5) c.

72

ROADS ACT 1920

REVISED

Updated to 27 March 2025

An Act to make provision for the collection and application of the excise duties on

mechanically-propelled vehicles and on carriages; to amend the Finance Act, 1920,

as respects such duties; and to amend the Motor Car Acts, 1896 and 1903, and the Development

and Road Improvement Funds Act, 1909; and to make other provision with respect to

roads and vehicles used on roads, and for purposes connected therewith. [23rd December

1920.]

Be

it enacted by the King’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual

and Temporal, and Commons, in this present Parliament assembled, and by the authority

of the same, as follows

Annotations

Modifications (not altering

text)

C1

References to "county

council" construed (1.06.2014) by

Local Government Reform Act 2014

(1/2014), s. 9(2), S.I. No. 214 of 2014.

Cesser and amalgamation of

certain local government areas

9.

...

(2) Except where otherwise

provided for by this Act, a reference, however expressed, in any enactment—

(

a

) to a county council or

a city council (including a reference construed by section 3(2) of, and Schedule 2

to, the Principal Act as a reference to a county council or to a city council, as

the case may be) shall, if the context permits, be read as a reference to a county

council, a city council or a city and county council, and

(

b

) to a county council

and a city council (including a reference so construed) shall, if the context

permits, be read as a reference to a county council, a city council and a city and

county council.

...

C2

"Licensing authority"

construed (1.01.1993) by

Mechanically Propelled Vehicles (International

Circulation) Order 1992

(S.I. No. 384 of 1992), art. 10(3), in effect as

per art. 2.

Visitor's Driving or

Provisional Licence.

10. ...

(3) (

a

) For the purpose of

the grant of a visitor's driving licence, in any of the enactments specified in

(sub-paragraph (b)) of this paragraph the term "licensing authority" shall include

the Automobile Association.

(

b

) The enactments

referred to in sub-paragraph (a) of this paragraph are —

the Roads Act, 1920, the Finance

(Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952), the Road Traffic Act,

1961

and the orders and regulations

made under the said Acts.

C3

"Use of a vehicle"

construed (19.07.1960) by

Finance Act 1960

, s. 21(3), commenced on

enactment.

Mechanically propelled

vehicles—amendment of certain Acts.

21.

— ...

(3) References in the Roads Act,

1920, the Finance Act, 1922, and the Finance (Excise Duties) (Vehicles) Acts, 1952

and 1960, to the use of a vehicle shall be construed as if the word “use” included

keeping or leaving a vehicle stationary.

...

Editorial Notes

E1

Act excluded from general

repeal (23.12.2009) by

Statute Law Revision Act 2009

(46/2009), s. 2(2)(b),

commenced on enactment.

E2

Act retained in force

(8.05.2007) by

Statute Law Revision Act 2007

(28/2007), s. 2 and sch. 1

part 4, commenced on enactment.

E3

Previous affecting

provision: "licensing authority" construed (18.03.1964) by

Mechanically

Propelled Vehicles (International Circulation) (Amendment) Order 1964

(S.I.

No. 59 of 1964), art. 15(3), in effect as per art. 1(2); revoked (1.01.1993) by

Mechanically Propelled Vehicles (International Circulation) Order 1992

(S.I. No. 384 of 1992), art. 3 and sch. 1, in effect as per art. 2.

Annotations

Modifications (not altering

text)

C1

References to "county

council" construed (1.06.2014) by

Local Government Reform Act 2014

(1/2014), s. 9(2), S.I. No. 214 of 2014.

Cesser and amalgamation of

certain local government areas

9.

...

(2) Except where otherwise

provided for by this Act, a reference, however expressed, in any enactment—

(

a

) to a county council or

a city council (including a reference construed by section 3(2) of, and Schedule 2

to, the Principal Act as a reference to a county council or to a city council, as

the case may be) shall, if the context permits, be read as a reference to a county

council, a city council or a city and county council, and

(

b

) to a county council

and a city council (including a reference so construed) shall, if the context

permits, be read as a reference to a county council, a city council and a city and

county council.

...

C2

"Licensing authority"

construed (1.01.1993) by

Mechanically Propelled Vehicles (International

Circulation) Order 1992

(S.I. No. 384 of 1992), art. 10(3), in effect as

per art. 2.

Visitor's Driving or

Provisional Licence.

10. ...

(3) (

a

) For the purpose of

the grant of a visitor's driving licence, in any of the enactments specified in

(sub-paragraph (b)) of this paragraph the term "licensing authority" shall include

the Automobile Association.

(

b

) The enactments

referred to in sub-paragraph (a) of this paragraph are —

the Roads Act, 1920, the Finance

(Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952), the Road Traffic Act,

1961

and the orders and regulations

made under the said Acts.

C3

"Use of a vehicle"

construed (19.07.1960) by

Finance Act 1960

, s. 21(3), commenced on

enactment.

Mechanically propelled

vehicles—amendment of certain Acts.

21.

— ...

(3) References in the Roads Act,

1920, the Finance Act, 1922, and the Finance (Excise Duties) (Vehicles) Acts, 1952

and 1960, to the use of a vehicle shall be construed as if the word “use” included

keeping or leaving a vehicle stationary.

...

Editorial Notes

E1

Act excluded from general

repeal (23.12.2009) by

Statute Law Revision Act 2009

(46/2009), s. 2(2)(b),

commenced on enactment.

E2

Act retained in force

(8.05.2007) by

Statute Law Revision Act 2007

(28/2007), s. 2 and sch. 1

part 4, commenced on enactment.

E3

Previous affecting

provision: "licensing authority" construed (18.03.1964) by

Mechanically

Propelled Vehicles (International Circulation) (Amendment) Order 1964

(S.I.

No. 59 of 1964), art. 15(3), in effect as per art. 1(2); revoked (1.01.1993) by

Mechanically Propelled Vehicles (International Circulation) Order 1992

(S.I. No. 384 of 1992), art. 3 and sch. 1, in effect as per art. 2.

Section

1.

Levying by county councils of

duties on mechanically-propelled vehicles and other carriages.

2.

Payment out of Consolidated

Fund to local taxation accounts and Road Fund.

(Repealed)

3.

Establishment of Road

Fund.

(Repealed)

4.

Amendment of 9 Edw. 7. c. 47.

5.

Provisions as to licences.

6.

Registration and

identification marks.

7.

Amendment of 59 & 60 Vict.

c. 36, 3 Edw. 7. c. 36, and 9 Edw. 7. c. 37.

8.

Amendment of s. 13 and Second

Schedule of 10 & 11 Geo. 5. c. 18.

9.

Provision as to licence duty

in case of manufacturers or dealers in mechanically propelled

vehicles.

(Repealed)

10.

Power to modify or determine

charges for use of vehicles on roads.

11.

Special provisions as to

hackney carriages.

12.

Regulations.

13.

Penalties.

14.

Local licensing fees to cease

to be chargeable.

15.

Amendment of s. 28 of 41 &

42 Vict. c. 77.

(Repealed)

16.

Amendment of 24 & 25 Vict.

c. 70. s. 4.

17.

Interpretation and application

to Scotland.

18.

Application to Scotland.

19.

Provisions as to default on

the part of county councils in Ireland..

20.

Short title, commencement, and

repeal.