Finance (Excise Duties) (Vehicles) (Amendment) Act, 1960

What is this act about?

This law amends the Finance (Excise Duties) (Vehicles) Act, 1952, primarily by clarifying how the "unladen weight" of a vehicle is determined for excise duty purposes and by establishing new rules for enforcing these duties.

Who it applies to: Owners and persons in charge of vehicles subject to excise duties; Members of the Garda Síochána.

At a glance

Country: Ireland
Area of law: Transport law
Articles: 5
Source: irishstatutebook.ie
Text retrieved: 2026-06-17
Explanation updated: 2026-07-07

What does this act regulate?

The definition of a vehicle's "unladen weight" for excise duty calculations.
The process for Garda Síochána members to require vehicles to be weighed.
The process for licensing authorities to require registered vehicle owners to have their vehicles weighed.
The designation and use of "appointed weighbridges" for official weighings.

Who does this act apply to?

Owners and persons in charge of vehicles subject to excise duties.
Members of the Garda Síochána.
Licensing authorities and their officers.
Local authorities that maintain or declare weighbridges.

What are the key points?

A vehicle's "unladen weight" includes all additions (body, part, fitting, receptacle) but excludes water, fuel, accumulators (unless boilers), and loose tools or equipment.
If a vehicle has multiple additions, the unladen weight calculation considers the heaviest combination of additions used on any occasion.
Garda Síochána members can require a vehicle to be weighed at an appointed weighbridge within five miles if they suspect an offence and the vehicle is unloaded or can be easily unloaded.
Licensing authorities can require registered owners to produce and weigh their vehicles at a specified appointed weighbridge.
Refusal to comply with a weighing requirement can result in a fine not exceeding fifty pounds.

Transport law

Motor Vehicles (Registration of Importers) Act, 1968

Road Transport Act, 1986

Road Transport Act, 1935

Road Transport Act 2011

Broadcasting and Wireless Telegraphy Act, 1988

Prices (Amendment) Act, 1972

Transport (Miscellaneous Provisions) Act, 1979

Air Navigation (Eurocontrol) Act, 1963

Transport law

Legal text

Contents (5)

Section 1
Section 2
Section 3
Section 4
Section 5

Finance (Excise Duties) (Vehicles) (Amendment) Act, 1960 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.ie) Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.ie) Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(s) or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 1960 Finance (Excise Duties) (Vehicles) (Amendment) Act, 1960 Finance (Excise Duties) (Vehicles) (Amendment) Act, 1960 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Print Full ActPriontáil an tAcht Iomlán Number 1 of 1960.

FINANCE (EXCISE DUTIES) (VEHICLES) (AMENDMENT) ACT, 1960.

ARRANGEMENT OF SECTIONS Section

Section 1

Interpretation.

Section 2

Weight unladen for purposes of Principal Act.

Section 3

Enforcement.

Section 4

Appointed weighbridges.

Section 5

Short title, collective citation and commencement.

Acts Referred to Finance (Excise Duties) (Vehicles) Act, 1952 1952, No. 24 Finance Act, 1955 1955, No. 13 Finance Act, 1958 1958, No. 25 Road Traffic Act, 1933 1933, No. 11 Road Vehicles (Registration and Licensing) Regulations, 1958 S.I. No. 13 of 1958 Number 1 of 1960.

FINANCE (EXCISE DUTIES) (VEHICLES) (AMENDMENT) ACT, 1960.

AN ACT TO AMEND THE FINANCE (EXCISE DUTIES) (VEHICLES) ACT, 1952 . [9th March, 1960.] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:— Interpretation.

1.—In this Act— “the Principal Act” means the Finance (Excise Duties) (Vehicles) Act, 1952 , as amended by section 9 of the Finance Act, 1955 , and section 20 of the Finance Act, 1958 ; any reference to a vehicle shall be construed as including a reference to a vehicle and another vehicle or an attachment which, in accordance with subparagraph (3) of paragraph 1 of Part II of the Schedule to the Principal Act, are, for the purposes of Part I of that Schedule, to be deemed to form and be a single vehicle.

Weight unladen for purposes of Principal Act.

2.—(1) For the purposes of the Principal Act, the weight unladen of a vehicle shall, notwithstanding section 18 of the Road Traffic Act, 1933 , be taken to be the weight of the vehicle inclusive of all additions, but exclusive of the weight of water, fuel or accumulators (other than boilers) used for the purpose of propulsion and of loose tools or loose equipment.

(2)For the purposes of subsection (1) of this section— (a) each of the following shall, with respect to a vehicle, be an addition: (i) a body, (ii) a part, (iii) a fitting, (iv) a receptacle, (b) in a case in which there is one addition only, the reference to all additions shall be construed as a reference to that addition, (c) in a case in which, there being two additions (and not more), on no occasion are both of them used, the reference to all additions shall be construed as a reference to the heavier only of the additions or, where they are of equal weight, to one of them only, (d) in a case in which, there being three or more additions, on no occasion are all of them used, the reference to all additions shall be construed as a reference to the heaviest combination of the additions which is used on any occasion.

(3)In a case coming within paragraph (d) of subsection (2) of this section, where one only of the additions is used on a particular occasion, “combination of the additions” in that paragraph shall, in relation to that occasion, be taken as referring to that addition.

(4)(a) Anything placed on a vehicle for the purpose of the conveyance of goods or burden of any other description shall, subject to the next paragraph, be a receptacle for the purposes of the foregoing subsections of this section. (b) Anything so placed is excepted from the foregoing paragraph if in relation to no journey are goods or burden of any other description both loaded into and unloaded from it without its being removed from the vehicle.

(5)In proceedings for recovery of a penalty under section 2 of the Principal Act, the onus of proving that anything comes within the exception specified in subsection (4) of this section shall lie on the defendant.

Enforcement.

3.—(1) Where— (a) a member of the Garda Síochána observes a vehicle on any occasion on a public road, (b) the member suspects that the weight unladen of the vehicle is such that use of the vehicle constitutes an offence under section 2 of the Principal Act, and (c) the vehicle either has no load or has a load which can be unloaded and loaded without undue inconvenience, the member may require the person in charge of the vehicle to do all or any of the following things: (i) forthwith to bring the vehicle, inclusive of all additions with it on the said occasion, to any appointed weighbridge which is named by the member and is not more than five miles distant by the shortest available route from the place at which the requisition is made; (ii) to carry the member to the weighbridge in the vehicle; (iii) to unload the vehicle if it is loaded; (iv) to cause the vehicle, inclusive of all additions with it on the said occasion, to be weighed on the weighbridge in the presence of the member.

(2)(a) A licensing authority by whom a licence under section 1 of the Principal Act was issued may, by notice served on the registered owner of the vehicle, either— (i) require him— (I) to produce the vehicle at a specified time on a specified day at a specified appointed weighbridge, and (II) to cause the vehicle to be weighed, at that time on that day and on that weighbridge in the presence of an officer of the licensing authority, with all such additions and in such condition as should be taken into account in determining the weight unladen of the vehicle for the purposes of the Principal Act, or (ii) require him— (I) to produce the vehicle at a specified time on a specified day at a specified appointed weighbridge, with all such additions as, having been observed as with the vehicle on a particular occasion, are specified as having been observed as with it on that occasion, and (II) to cause the vehicle to be weighed, at that time on that day and on that weighbridge in the presence of an officer of the licensing authority, with the additions specified as aforesaid as having been observed and otherwise in such condition as should be taken into account in determining the weight unladen of the vehicle for the purposes of the Principal Act. (b) In subparagraph (ii) of the foregoing paragraph “observed” means observed by— (i) a member of the Garda Síochána, (ii) an officer of the licensing authority by whom the licence under section 1 of the Principal Act was issued, or (iii) an officer of any other licensing authority by whom licences under section 1 of the Principal Act are issued.

(3)For the purposes of subsections (1) and (2) of this section— (a) each of the following shall, with respect to a vehicle, be an addition: (i) a body, (ii) a part, (iii) a fitting, (iv) a receptacle, (b) in a case in which there is one addition only, any reference to all additions shall be construed as a reference to that addition.

(4)Anything placed on a vehicle for the purpose of the conveyance of goods or burden of any other description shall be a receptacle for the purposes of the foregoing subsections of this section.

(5)A notice under subsection (2) of this section consequent upon a vehicle having been observed as referred to in subparagraph (ii) of paragraph (a) of that subsection shall not be served by a licensing authority after the expiration of the period of fourteen days beginning on the day on which the vehicle was observed unless either— (a) during that period, the licensing authority, by notice served on the registered owner of the vehicle, notified him that the question of serving a notice under subsection (2) of this section was being considered, or (b) at the time when the vehicle was observed, the person who observed it informed the person in charge of it that that question might be considered.

(6)A notice under this section shall be served by post and, if the notice requires a vehicle to be produced on a specified day, that day shall be a day which is after the day on which the notice is served and is separated from that day by a period of not less than seven days.

(7)A person who refuses or fails to comply with a requirement under subsection (1) or (2) of this section shall be guilty of an offence and shall be liable on summary conviction thereof to a fine not exceeding fifty pounds.

(8)Sums paid into the Exchequer in respect of fines under this section shall, for the purpose of section 2 of the Roads Act, 1920, be deemed to have been paid into the Exchequer under that Act.

(9)(a) This subsection applies to a prosecution for an offence consisting of refusing or failing to comply with a requirement under subsection (2) of this section where the requirement was made consequent upon a vehicle having been observed as referred to in subparagraph (ii) of paragraph (a) of that subsection and where the relevant notice under that subsection was not served during the period of fourteen days beginning on the day on which the vehicle was observed. (b) In a prosecution to which this subsection applies, the onus of proving that neither paragraph (a) nor paragraph (b) of subsection (5) of this section was fulfilled shall lie on the defendant.

(10)In this section “registered owner” has the meaning assigned to it by the Road Vehicles (Registration and Licensing) Regulations, 1958 , but, if those regulations should be revoked, it shall have the meaning assigned to it by such regulations corresponding to those regulations as may for the time being be in force.

Appointed weighbridges.

4.—(1) (a) A local authority may declare any weighbridge (whether maintained by them or not and whether within or outside their functional area) to be an appointed weighbridge for the purposes of section 3 of this Act. (b) Any such declaration may be revoked by a subsequent declaration made by the same local authority. (c) Where a local authority make a declaration under this subsection, they shall give such public notice of the making of the declaration as the Minister for Local Government specifies by regulations.

(2)Where a weighing is, consequent upon a requirement under section 3 of this Act, carried out on an appointed weighbridge maintained by a local authority, no fee shall be charged for the weighing.

(3)Where a weighing is, consequent upon a requirement under section 3 of this Act, carried out on an appointed weighbridge not maintained by a local authority, the fee for the weighing shall be recouped to the person paying it by— (a) in case the weighbridge was declared to be an appointed weighbridge by one local authority only—that authority, and (b) in any other case—by such one of the local authorities by whom the weighbridge was declared to be an appointed weighbridge as may be agreed upon between those authorities or, in default of agreement, as may be determined by the Minister for Local Government.

(4)In this section “local authority” means the council of a county or the corporation of a county borough.

Short title, collective citation and commencement.

5.—(1) This Act may be cited as the Finance (Excise Duties) (Vehicles) (Amendment) Act, 1960.

(2)The Principal Act and this Act may be cited together as the Finance (Excise Duties) (Vehicles) Acts, 1952 and 1960.

(3)Sections 3 and 4 of this Act shall come into operation on the passing of this Act and the remainder of this Act shall be deemed to have come into operation on the 1st day of January, 1960.

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