Notice of the making of this Statutory Instrument was published in

"Iris Oifigiúil" of 29th November, 2013.

The Revenue Commissioners, in exercise of the powers conferred on them by section 141 of the Finance Act 1992 (No. 9 of 1992), hereby make the following regulations:

1. These Regulations may be cited as the Vehicle Registration (Identification Marks) Regulations 2013.

2. These Regulations come into operation on 1 January 2014.

3. In these Regulations-

"Principal Regulations" means the Vehicle Registration and Taxation Regulations 1992 ( S.I. No. 318 of 1992 );

"Regulations of 2012" means the Vehicle Registration and Taxation (Amendment) Regulations 2012 ( S.I. No. 542 of 2012 ).

4. Regulation 9 (as amended by Regulation 4 of the Regulations of 2012) of the Principal Regulations is amended-

(a) by substituting for paragraphs (1) and (1A) the following:

"(1) The identification mark assigned by the Commissioners under section 131(5) of the Act to a vehicle first brought into use on or before 31 December 2012 and entered in the register (in this Regulation referred to as the ‘identification mark’) shall consist of-

(a) the third and fourth numerals of the year in which the vehicle is first brought into use,

(b) an index mark, as provided for in the Table to paragraph (4) of the First Schedule, corresponding to the functional area of the licensing authority in which the owner at the time of registration ordinarily resides, and

(c) a number which when combined with those numerals and that mark produces a unique combination.

(1A) The identification mark assigned by the Commissioners under section 131(5) of the Act to a vehicle first brought into use during the period commencing on 1 January 2013 and ending on 31 December 2013 and entered in the register shall consist of-

(a) the third and fourth numerals of the year in which the vehicle is first brought into use,

(b) where the vehicle is first brought into use during the period-

(i) from 1 January 2013 to 30 June 2013, the numeral ‘1’, or

(ii) from 1 July 2013 to 31 December 2013, the numeral ‘2’,

(c) an index mark, as provided for in the Table to paragraph 4 of the First Schedule, corresponding to the functional area of the licensing authority in which the owner at the time of registration ordinarily resides, and

(d) a number which when combined with those numerals and that mark produces a unique combination.

(1B) The identification mark assigned by the Commissioners under section 131(5) of the Act to a vehicle first brought into use on or after 1 January 2014 and entered in the register shall consist of-

(a) the third and fourth numerals of the year in which the vehicle is first brought into use,

(b) where the vehicle is first brought into use during the period-

(i) from 1 January to 30 June in any year, the numeral ‘1’, or

(ii) from 1 July to 31 December in any year, the numeral ‘2’,

(c) an index mark, as provided for in the Table to paragraph 4A of the First Schedule, corresponding to the functional area of the licensing authority in which the owner at the time of registration ordinarily resides, and

(d) a number which when combined with those numerals and that mark produces a unique combination.

(1C) Notwithstanding the provisions of paragraphs (1), (1A) and (1B), the identification mark assigned by the Commissioners under section 131(5) of the Act to a vehicle which the Commissioners are satisfied was constructed or first brought into use more than 30 years prior to the time of registration, and the person applying for registration so requests, shall consist of an index mark ZV and a unique number.",

and

(b) by substituting for paragraph (3) the following:

"(3) The numbers referred to in paragraphs (1)(c), (1A)(d) and (1B)(d) shall be assigned sequentially to each index mark, but the Commissioners may omit any numbers from a sequence established under this Regulation.".

5. The First Schedule (as amended by Regulation 5 of the Regulations of 2012) to the Principal Regulations is amended-

(a) in paragraph 4 by substituting "Where a vehicle is first brought into use on or before 31 December 2013, the plate shall exhibit" for "The plate shall exhibit",

(b) by substituting for the title of the Table to paragraph 4 the following:

"TABLE

INDEX MARKS AND CORRESPONDING PLACENAMES FOR VEHICLES FIRST BROUGHT INTO USE ON OR BEFORE 31 DECEMBER 2013",

(c) by inserting the following paragraph after paragraph 4:

"(4A) Where a vehicle is first brought into use on or after 1 January 2014, the plate shall exhibit the placename set out in the Table to this paragraph opposite the mention in the Table of the index mark on the plate, the flag of the European Communities and the letters IRL all of which shall be arranged in conformity with this Schedule", and

(d) by inserting the following Table after paragraph 4A:

"TABLE

INDEX MARKS AND CORRESPONDING PLACENAMES FOR VEHICLES FIRST BROUGHT INTO USE ON OR AFTER 1 JANUARY 2014

".

6. Regulation 4 of the Regulations of 2012 is revoked.

GIVEN under my hand,

27 November 2013.

NIALL CODY,

Revenue Commissioner.

EXPLANATORY NOTE

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

1. These regulations amend the Vehicle Registration and Taxation Regulations, 1992 ( S.I. No. 318 of 1992 , as amended by S.I. No. 542 of 2012 ) and prescribe the Index Mark to be displayed on vehicles first brought into use on or after 1 January 2014 for the Registration Districts of Limerick, Tipperary and Waterford.