Notice of the making of this Statutory Instrument was published in

"Iris Oifigiúil" of 10th November, 2015.

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 and Taxation (Amendment) Regulations 2015.

2. These Regulations come into operation on 9 November 2015.

3. In these Regulations-

"the Regulations" means the Vehicle Registration and Taxation (No. 2) Regulations 1992 (S.I. No. 437 of 1992);

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

4. The Regulations are amended by substituting the following for Regulation 6-

"6.(1) A request to reserve an identification mark under section 131(5A):

(a) shall be in writing, and

(b) shall only be made during the period:

(i) 1November of the year before the vehicle is to be first brought into use, and

(ii) 31December of the year in which the vehicle is to be first brought into use.

(2) An identification mark, requested in accordance with section 131(5A):

(a) shall comply with Regulation 9(1B) of the Regulations, and

(b) shall only be assigned to the vehicle by the Commissioners in the year in which the vehicle is first brought into use.

(3) A fee of €1,000 is prescribed for the purpose of section 131(5A) of the Act.

(4) An identification mark reserved under paragraph (1) shall not be displayed on a vehicle until it would fall to be assigned under Regulation 9(3) of the Regulations.".

5. Regulation 7(1) of the Regulations of 1992 is amended in subparagraph (a)-

(a) in clause (v) by substituting "Finance Act 1992," for "Finance Act 1992, and",

(b) in clause (vi) by substituting "of the tax, and" for "of the tax;", and

(c) by inserting the following after clause (vi):

"(vii) where relevant, the declaration shall be accompanied by foreign registration certificates as provided for in Articles 4 and 5 of Council Directive 1999/37/EC (as amended);".

6. Regulation 9 of the Regulations of 1992 is amended by substituting the following for paragraph (3):

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

GIVEN under my hand,

5 November 2015.

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) and the Vehicle Registration and Taxation (No. 2) Regulations, 1992 (S.I. No. 437 of 1992).

2. The regulations amend the administrative procedures for the reservation and assignment of registration numbers.

3. In addition, the EU requirement for the production of a foreign registration document at re-registration and the administrative arrangements for dealing with these documents following re-registration are included.