Motor Vehicle (Duties and Licences) Act 2015

What is this act about?

This law amends existing acts related to motor vehicle duties and licenses. It specifically updates regulations concerning the calculation of duties and the types of vehicles covered.

Who it applies to: Owners of mechanically propelled vehicles subject to excise duties; Businesses and individuals operating vehicles for the conveyance of goods or burden, including those in agriculture.

At a glance

Country: Ireland
Area of law: Transport law
Articles: 6
Source: irishstatutebook.ie
Text retrieved: 2026-06-17
Explanation updated: 2026-07-07

What does this act regulate?

The definition of a mechanically propelled vehicle for excise duties.
The inclusion of "additions" when calculating the unladen weight of certain vehicles.
The classification and duties for vehicles used for conveying goods or burden, including electrically propelled vehicles.
The definitions of "tractor unit," "articulated vehicle," "semi-trailer," and "trailer" for the purpose of these duties.

Who does this act apply to?

Owners of mechanically propelled vehicles subject to excise duties.
Businesses and individuals operating vehicles for the conveyance of goods or burden, including those in agriculture.

What are the key points?

The law applies to licenses taken out for periods beginning on or after 1 January 2016.
For certain vehicles, duties are charged based on the vehicle "inclusive of all additions," which are specified in the Finance (Excise Duties) (Vehicles) (Amendment) Act 1960.
Electrically propelled vehicles used for goods conveyance, not exceeding 1,500 kilograms unladen weight (inclusive of additions), have a duty of €92.
Non-electrically propelled vehicles for goods conveyance have duties ranging from €333 (not exceeding 3,000 kilograms unladen weight) to €900 (exceeding 12,000 kilograms unladen weight).

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 (6)

Section 1
Section 2
Section 3
Section 4
Section 5
Section 6

Motor Vehicle (Duties and Licences) Act 2015 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 2015 Motor Vehicle (Duties and Licences) Act 2015 Motor Vehicle (Duties and Licences) Act 2015 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 Open PDFOscail PDF Print Full ActPriontáil an tAcht Iomlán Number 41 of 2015 MOTOR VEHICLE (DUTIES AND LICENCES) ACT 2015 CONTENTS Section

Section 1

1.Definitions

Section 2

2.Application

Section 3

3.Amendment of section 1 of Act of 1952

Section 4

4.Amendment of Schedule to Act of 1952

Section 5

5.Amendment of Act of 1960

Section 6

6.Short title Acts Referred to Finance (Excise Duties) (Vehicles) (Amendment) Act 1960 (No. 1) Finance (Excise Duties) (Vehicles) Act 1952 (No. 24) Motor Vehicle (Duties and Licences) Act 2013 (No. 9) Number 41 of 2015 MOTOR VEHICLE (DUTIES AND LICENCES) ACT 2015 An Act to amend the Finance (Excise Duties) (Vehicles) Act 1952 and the Finance (Excise Duties) (Vehicles) (Amendment) Act 1960 in respect of certain duties or licences leviable or issuable thereunder; and to provide for related matters. [2nd December, 2015] Be it enacted by the Oireachtas as follows:

Definitions 1. In this Act— “Act of 1952” means the Finance (Excise Duties) (Vehicles) Act 1952 ; “Act of 1960” means the Finance (Excise Duties) (Vehicles) (Amendment) Act 1960 ; “Act of 2013” means the Motor Vehicle (Duties and Licences) Act 2013 .

Application 2.

Section 4

(2)shall apply as respects licences taken out under section 1 of the Act of 1952 for periods beginning on or after 1 January 2016.

Amendment of section 1 of Act of 1952 3. Section 1 of the Act of 1952 is amended by inserting the following subsection after subsection (1): “(1A) For the purposes of subsection (1), a mechanically propelled vehicle, in respect of which duties of excise are charged or levied under this section at the rates specified in paragraph 5 of Part I of the Schedule, shall be taken to be the vehicle inclusive of all additions specified in paragraph (a) of section 2

(2)of the Finance (Excise Duties) (Vehicles) (Amendment) Act 1960 , subject to paragraphs (b) to (d) of the said section 2(2).”.

Amendment of Schedule to Act of 1952 4. (1) Part I (amended by section 4 of the Act of 2013) of the Schedule to the Act of 1952 is amended— (a) in paragraph 4(d) by inserting “, but not including a tractor unit” after “tractors of any other description”, and (b) in paragraph 5— (i) in subparagraph (a) by inserting “, inclusive of all additions,” after “and which”, and (ii) in subparagraph (b) by inserting “, inclusive of all additions,” after “and which”.

(2)Part I (amended by section 4 of the Act of 2013) of the Schedule to the Act of 1952 is amended by substituting the following for paragraph 5: “5. Vehicles (including tricycles weighing more than 500 kilograms unladen) constructed or adapted for use and used for the conveyance of goods or burden of any other description in the course of trade or business (including agriculture and the performance by a local or public authority of its functions) and vehicles constructed or adapted for use and used for the conveyance of a machine, workshop, contrivance or implement by or in which goods being conveyed by such vehicles are processed or manufactured while the vehicles are in motion: (a) being vehicles which are electrically propelled and which, inclusive of all additions, do not exceed 1,500 kilograms in weight unladen; €92 (b) being vehicles which are not such electrically propelled vehicles as aforesaid and which, inclusive of all additions, have a weight unladen— (i) not exceeding 3,000 kilograms, €333 (ii) exceeding 3,000 kilograms but not exceeding 4,000 kilograms, €420 (iii) exceeding 4,000 kilograms but not exceeding 12,000 kilograms, €500 (iv) exceeding 12,000 kilograms. €900 ”.

(3)Part II of the Schedule to the Act of 1952 is amended in paragraph 1— (a) in subparagraph (1) by inserting the following definitions: “ ‘addition’, with respect to any vehicle in respect of which duties of excise are charged or levied under section 1 at the rates specified in paragraph 5 of Part I of this Schedule, means an addition specified in paragraph (a) of section 2

(2)of the Finance (Excise Duties) (Vehicles) (Amendment) Act 1960 ; ‘tractor unit’ means the drawing component of an articulated vehicle;”, (b) by inserting the following subparagraph after subparagraph (1): “(1A) For the purposes of the definition of ‘tractor unit’ in subparagraph (1) — ‘articulated vehicle’ means the combination of a tractor unit and a semi-trailer; ‘semi-trailer’ means the drawn component of an articulated vehicle attached to a tractor unit by superimposition and drawn by the tractor unit and so constructed and attached that not less than 20 per cent of the weight of the drawn component is borne by the tractor unit;”, and (c) by deleting subparagraph (3).

Amendment of Act of 1960 5. (1) The Act of 1960 is amended by substituting the following for section 1: “1. In this Act— ‘Principal Act’ means the Finance (Excise Duties) (Vehicles) Act 1952 ; ‘semi-trailer’ means a semi-trailer (within the meaning of paragraph 1(1A) of Part II of the Schedule to the Principal Act) with an unladen weight exceeding 1,524 kilograms; ‘trailer’ means a vehicle with an unladen weight exceeding 1,524 kilograms which— (a) is not a mechanically propelled vehicle, and (b) is— (i) drawn by a mechanically propelled vehicle (or by another vehicle attached to a mechanically propelled vehicle), or (ii) constructed or adapted for the purpose of being drawn by a mechanically propelled vehicle (or by another vehicle attached to a mechanically propelled vehicle), but does not include a semi-trailer.”.

(2)Section 2 of the Act of 1960 is amended in subsection (2)(a) by inserting the following after subparagraph (iv) : “(v) a semi-trailer, (vi) a trailer,”.

(3)Section 3 of the Act of 1960 is amended in subsection (3)(a) by inserting the following after subparagraph (iv) : “(v) a semi-trailer, (vi) a trailer,”.

Short title 6. This Act may be cited as the Motor Vehicle (Duties and Licences) Act 2015.

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