IE
(LRC Revised)
Statutory Text (1 Articles)
Number 24 of 1952
FINANCE (EXCISE DUTIES) (VEHICLES) ACT 1952
REVISED
Updated to 1 June 2026
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
Finance (Excise Duties) (Vehicles) Act 1952
.
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 the
International Co-Operation (Omagh Bombing Inquiry) Act 2026
(12/2026), enacted 3 June 2026, and all statutory instruments up to and
including the
Road Traffic and Roads Act 2023 (Commencement) (No. 2) Order 2026
(S.I. No. 223 of 2026), made 25 May 2026, 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.
Number
24
of
1952
FINANCE (EXCISE DUTIES)
(VEHICLES) ACT 1952
REVISED
Updated to 1 June 2026
ARRANGEMENT OF SECTIONS
Section
1.
Excise duties in respect of mechanically propelled vehicles used on public roads.
2.
Change of user.
3.
Application of Roads Act, 1920.
4.
Excise duty in respect of driving licences under Road Traffic Act, 1933.
5.
Increase of yearly rates of excise duties in respect of trade licences.
6.
Short title.
SCHEDULE.
Excise Duties in respect of Mechanically Propelled Vehicles used on
Public Roads.
Acts Referred to
Finance Act, 1926
No. 35 of 1926
Road Traffic Act, 1933
No. 11 of 1933
Number
24
of
1952
FINANCE (EXCISE DUTIES)
(VEHICLES) ACT 1952
REVISED
Updated to 1 June 2026
AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF EXCISE IN RESPECT OF MECHANICALLY PROPELLED
VEHICLES USED ON PUBLIC ROADS AND IN RESPECT OF DRIVING LICENCES UNDER THE
ROAD TRAFFIC ACT, 1933
, AND TO PROVIDE FOR MATTERS CONNECTED WITH THE MATTERS AFORESAID. [13
th December
, 1952.]
BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—
Annotations
Modifications (not altering
text)
C1
Functions transferred and
references construed (1.01.2018) by
Motor Tax (Transfer of Departmental
Administration and Ministerial Functions) Order 2017
(S.I. No. 601 of
2017), arts. 2, 3 and sch. 1, in effect as per art. 1(2), subject to transitional
provisions in arts. 4-8.
2. (1) The administration and
business in connection with the exercise, performance or execution of any
functions transferred by Article 3 are transferred to the Department of Transport,
Tourism and Sport.
(2) References to the Department
of Housing, Planning and Local Government contained in any Act or any instrument
made under an Act and relating to the administration and business transferred by
paragraph (1) shall, from the commencement of this Order, be construed as
references to the Department of Transport, Tourism and Sport.
3. (1) The functions vested in the
Minister for Housing, Planning and Local Government—
(
a
) by or under any of the
Acts specified in Schedule 1, and
(
b
) under the instruments
specified in Schedule 2, are transferred to the Minister for Transport, Tourism
and Sport.
(2) References to the Minister for
Housing, Planning and Local Government contained in any Act or instrument made
under an Act and relating to any functions transferred by this Article shall, from
the commencement of this Order, be construed as references to the Minister for
Transport, Tourism and Sport.
Schedule 1
Article 3(1)(a)
...
Finance (Excise Duties) (Vehicles)
Act 1952 (No. 24 of 1952)
...
Editorial Notes
E1
All expenses incurred by
any Minister or by the Commissioner in execution of this Act shall, to such extent
as may be sanctioned by the Minister for Finance, be paid out of moneys provided
by the Oireachtas, as provided (1.10.1961) by
Road Traffic Act 1961
(24/1961), s. 8(1), S.I. No. 173 of 1961, and as amended (18.07.1980) by
Road
Fund (Winding Up) Regulations 1980
(S.I. No. 230 of 1980), reg. 2 and
sch.
Annotations
Modifications (not altering
text)
C1
Functions transferred and
references construed (1.01.2018) by
Motor Tax (Transfer of Departmental
Administration and Ministerial Functions) Order 2017
(S.I. No. 601 of
2017), arts. 2, 3 and sch. 1, in effect as per art. 1(2), subject to transitional
provisions in arts. 4-8.
2. (1) The administration and
business in connection with the exercise, performance or execution of any
functions transferred by Article 3 are transferred to the Department of Transport,
Tourism and Sport.
(2) References to the Department
of Housing, Planning and Local Government contained in any Act or any instrument
made under an Act and relating to the administration and business transferred by
paragraph (1) shall, from the commencement of this Order, be construed as
references to the Department of Transport, Tourism and Sport.
3. (1) The functions vested in the
Minister for Housing, Planning and Local Government—
(
a
) by or under any of the
Acts specified in Schedule 1, and
(
b
) under the instruments
specified in Schedule 2, are transferred to the Minister for Transport, Tourism
and Sport.
(2) References to the Minister for
Housing, Planning and Local Government contained in any Act or instrument made
under an Act and relating to any functions transferred by this Article shall, from
the commencement of this Order, be construed as references to the Minister for
Transport, Tourism and Sport.
Schedule 1
Article 3(1)(a)
...
Finance (Excise Duties) (Vehicles)
Act 1952 (No. 24 of 1952)
...
Editorial Notes
E1
All expenses incurred by
any Minister or by the Commissioner in execution of this Act shall, to such extent
as may be sanctioned by the Minister for Finance, be paid out of moneys provided
by the Oireachtas, as provided (1.10.1961) by
Road Traffic Act 1961
(24/1961), s. 8(1), S.I. No. 173 of 1961, and as amended (18.07.1980) by
Road
Fund (Winding Up) Regulations 1980
(S.I. No. 230 of 1980), reg. 2 and
sch.
Section
1.
Excise duties in respect of mechanically propelled vehicles used on public roads.
2.
Change of user.
3.
Application of Roads Act, 1920.
4.
Excise duty in respect of driving licences under Road Traffic Act, 1933.
5.
Increase of yearly rates of excise duties in respect of trade licences.
6.
Short title.
SCHEDULE.
Excise Duties in respect of Mechanically Propelled Vehicles used on
Public Roads.
Number
24
of
1952