Jersey Law 21/1957
MOTOR VEHICLE DUTY (JERSEY) LAW, 1957
____________
(Reprinted with amendments made to and including the 18th September, 1965)
|
ARRANGEMENT OF
ARTICLES.
|
|
Art.
|
|
|
1.
|
Definitions
|
|
2.
|
Charge, levy
and amount of duty
|
|
3.
|
Exemptions
from duty
|
|
4.
|
Issue and
exhibition of licences
|
|
5.
|
Replacement
and transfer of licences
|
|
6.
|
Trade licences
|
|
7.
|
Surrender of
licences
|
|
8.
|
Alteration
or change of use of vehicle
|
|
9.
|
Recovery of
under-payments and over-payments of duty
|
|
10.
|
Penalty for
using vehicles without licence
|
|
11.
|
Registration
|
|
12.
|
Registration
marks
|
|
13.
|
Penalties for
not fixing or for obscuring marks and signs
|
|
14.
|
Registration
of non-dutiable vehicles
|
|
15.
|
Penalty for
forgery, etc
|
|
16.
|
Burden of
proof in certain proceedings
|
|
17.
|
Application
of fines
|
|
17A.
|
Regulations
|
|
18.
|
Orders
|
|
19.
|
Computation of
weight, horsepower and cylinder capacity of vehicles
|
|
20.
|
Consequential
amendments, repeal and transitional provisions
|
|
21.
|
Short title
and commencement
|
|
SCHEDULE
|
|
Article substituted for Article 35 of
the “Loi (1914) sur
la Voirie”, as amended
|
|
Article substituted for Article 36 of
the “Loi (1914) sur
la Voirie”, as amended
|
MOTOR VEHICLE DUTY (JERSEY) LAW, 1957.
____________
A LAW to revise the Law with regard to the
taxation of Motor Vehicles, sanctioned by Order of Her Majesty in Council of
the
23rd day of AUGUST, 1957.
____________
(Registered on the 21st day of
September, 1957).
____________
STATES OF JERSEY.
____________
The 4th day of April,
1957.
____________
THE STATES,
subject to the sanction of Her Most Excellent Majesty in Council, have adopted
the following Law : -
ARTICLE 1
DEFINITIONS
In this Law, unless the context otherwise requires –
“the Committee” means the Finance Committee ;
* * * * * * *
“owner”, in relation to a motor vehicle which is the
subject of a hire purchase agreement, means the person in possession of the
motor vehicle under that agreement ;
“prescribed” means prescribed by order made by the
Committee under this Law ;
“public road” means a road which is repairable at the
expense of the States or any parish ;
“road construction machinery” means a machine or
contrivance suitable for use for the construction or repair of roads ;
“road construction vehicle” means a vehicle constructed
or adapted for use for the conveyance of road construction machinery built in
as part of the vehicle or otherwise permanently attached thereto, and not
constructed or adapted for the conveyance of any other load except articles and
material used for the purpose of the road construction machinery ;
“trade licence” has the
meaning assigned thereto by Article 6 of this Law.
ARTICLE 2
CHARGE, LEVY AND AMOUNT OF DUTY
[(1) Subject
to the provisions of this Law –
(a) there shall be charged
in respect of mechanically propelled vehicles used on public roads in the
Island such duties as the States shall by Regulations provide ; and
(b) the duty so chargeable
in respect of any mechanically propelled vehicle shall be paid in each calendar
year on a licence to be taken out by the owner of the
vehicle.]
(2) The
duties chargeable [by virtue of this Law]2 shall be levied by the Treasurer of the
States and shall be paid into the General Revenues of the States.
(3) Where
a licence is taken out on or after the first day of
February in any calendar year and –
(a) the vehicle in respect
of which the licence is taken out has not been used
on a public road in that year in such circumstances as to require duty
[chargeable by virtue of this Law]2 to be paid, the duty shall be reduced by one twelfth for
every complete month which has elapsed before the vehicle was first used as
aforesaid ;
(b) the vehicle in respect
of which the licence is taken out has been used as
aforesaid, the duty shall be increased by two pounds.
(4) A
licence for any calendar year, if not previously
surrendered, shall be deemed to remain in force until such date in the next
ensuing calendar year (being not later than the fourteenth day of February) as
a new licence is taken out in respect of the same
vehicle :
Provided that this paragraph shall not exempt any person from the
payment of the additional duty provided by sub-paragraph (b) of paragraph (3) of this Article.
(5)–(8) * * * * * *
ARTICLE 3
EXEMPTIONS FROM DUTY
No duty shall be chargeable [by virtue of this Law]3 in respect of
any of the following mechanically propelled vehicles, that is to say –
(a) vehicles owned by any department
of Her Majesty’s Government, by the States or by any parish while they
are being used in the public service :
(b) ambulances ;
(c) road rollers ;
(d) vehicles used on tram
lines ;
(e) vehicles used for no
purpose other than the haulage of lifeboats and the conveyance of the necessary
gear of the lifeboats which are being hauled ;
(f) vehicles, the
weight unladen of which does not exceed five
hundredweight, and which are specifically designed and constructed, and not
merely adapted, for the use of persons suffering from some physical defect or
disability and are used solely by such persons;
(g) road construction
vehicles used for no purpose other than the construction or repair of roads at
the public expense ;
(h) public service
vehicles, within the meaning of the Motor Traffic (Jersey) Law, 1935, while
they are being used in connexion with the examination
of the vehicle for the purposes of Article 13 of the said Law.
ARTICLE 4
ISSUE AND EXHIBITION OF LICENCES
(1) Every
person applying for a licence under this Law shall
make such declaration and furnish such particulars with respect to the
mechanically propelled vehicle for which the licence
is to be taken out or otherwise as may be prescribed ; and if any person in connexion with an application for such a licence makes a declaration which to his knowledge is false
or in any material respect misleading, he shall be liable to a fine not
exceeding fifty pounds or to imprisonment for a term not exceeding six months.
(2) Subject
to the provisions of this Law relating to trade licences
–
(a) every licence issued under this Law shall be issued in respect of
the vehicle specified in the application for the licence
and shall not entitle the person to whom it is issued to use any other vehicle;
and
(b) the Treasurer of the
States shall not be required to issue any licence for
which application is made unless he is satisfied that the licence
applied for is the appropriate licence for the
vehicle specified in the application.
(3) Subject
as may be prescribed, every licence issued under this
Law in respect of a mechanically propelled vehicle shall be fixed to and
exhibited on the vehicle in the prescribed manner.
ARTICLE 5
REPLACEMENT AND TRANSFER OF LICENCES
(1) The
Committee may by order provide for the issue of new licences
in the place of licences which may be lost, destroyed
or defaced and for the fee (not exceeding [one pound]) to be
paid on the issue of a new licence.
[(2) The
Committee may by order provide for the manner in which any licence
issued under this Law in respect of a mechanically propelled vehicle may be
transferred and for the fee (not exceeding one pound) to be paid on any such
transfer.]5
ARTICLE 6
TRADE LICENCES
(1) If
any person being a motor trader makes to the Treasurer of the States in the
prescribed manner an application to take out a licence
under this Article in respect of all mechanically propelled vehicles used by
him (in this Law referred to as a “trade licence”),
in lieu of taking out a licence in respect of each
mechanically propelled vehicle owned by him, the Treasurer of the States may,
subject to the prescribed conditions, issue to him a trade licence
on payment of duty [at such rate or rates as the States shall by Regulations provide] :
Provided that the holder of a trade licence
shall not be entitled by virtue of that licence
–
(a) to use more than one
vehicle at any one time, except in the case of a vehicle drawing a trailer and
used for a prescribed purpose ; or
(b) to use any vehicle for
any purpose other than such purposes as may be prescribed.
(2) Nothing
in this Article shall operate to prevent a person entitled to take out a trade licence from holding two or more such licences.
(3) If
any person is aggrieved by the refusal of the Treasurer of the States to issue
a trade licence, he may appeal to the Committee and
the Committee shall, on any such appeal, give such directions in the matter as
it thinks just, and the Treasurer of the States shall comply with such
directions.
(4) In
this Article, the expression “motor trader” means a manufacturer or
repairer of, or dealer in, mechanically propelled vehicles.
ARTICLE 7
REPAYMENT OF DUTY
The States may be Regulations provide for the repayment, to such
person, to such extent, in such circumstances and in respect of such vehicles
as may be specified in the Regulations, of the duty paid on a licence taken out on a vehicle.
ARTICLE 8
ALTERATION OR CHANGE OF USE OF VEHICLE
(1) Subject
to the provisions of this Article, where a licence
has been taken out in respect of a mechanically propelled vehicle at any rate
of duty * * * * and the vehicle is at any time
while the licence is in force used in such a
condition or for such a purpose that a higher rate of duty is applicable * * *
* *8,
duty at that higher rate shall become chargeable in respect of the licence for the vehicle, and the licence
may be exchanged for a new licence, for the period
beginning with the date on which the higher rate of duty becomes chargeable and
expiring at the end of the period for which the original licence
was issued, on payment of the difference between –
(a) the amount payable * *
* * *8
on a licence taken out for the said period at the
previous rate of duty; and
(b) the amount payable * *
* * * on a licence taken out
for the said period at the higher rate of duty.
(2) Where
a licence has been taken out in respect of a
mechanically propelled vehicle, and by virtue of such user as aforesaid a
higher rate of duty becomes chargeable and duty at the higher rate was not paid
before the vehicle was so used, the person so using the vehicle shall be liable
to a fine not exceeding ten pounds.
ARTICLE 9
RECOVERY OF UNDER-PAYMENTS AND OVER-PAYMENTS OF DUTY
(1) Where
the amount of the duty which has been paid on a licence
in respect of a mechanically propelled vehicle is less than the amount payable
on the licence appropriate to that vehicle,
proceedings for the recovery of the amount of the deficiency may be instituted
by the Treasurer of the States, either in term or in vacation, at any time
before the expiration of the year next following that for which the licence was taken out.
(2) No
proceedings shall be brought for enforcing any repayment of duty to which a
person may be entitled in respect of any over-payment of duty made on a licence taken out by him in respect of a mechanically
propelled vehicle unless the proceedings are brought before the expiration of
the year next following that for which the licence
was taken out.
ARTICLE 10
PENALTY FOR USING VEHICLES WITHOUT LICENCE
(1) If
any person uses on a public road any mechanically propelled vehicle for which a
licence under this Law is not in force, not being a
vehicle exempted from duty under Article 3 of this Law, or if any person who is
the holder of a trade licence or trade licences issued under this Law uses on a public road at any
one time a greater number of vehicles than he is authorized to use by virtue of
that licence or those licences,
he shall be liable to whichever is the greater of the following penalties,
namely –
(a) a fine of ten pounds ;
or
(b) a fine equal to three
times the amount of the duty chargeable in respect of the vehicle or vehicles.
(2) Where
it is alleged that a mechanically propelled vehicle has been used in
contravention of the foregoing provisions of this Article –
(a) the owner of the
vehicle shall give such information as he may be required by or on behalf of
the Constable of a parish or a Centenier to give as
to the identity of the driver and of any person using the vehicle and, if he
fails to do so, he shall be guilty of an offence under this paragraph, unless
he shows to the satisfaction of the court that he did not know and could not
with reasonable diligence have ascertained who was driving or using the vehicle
; and
(b) any other person shall,
if required as aforesaid, give any information which it is in his power to give
and which may lead to the identification of the driver or of the person using
the vehicle, and, if he fails to do so, he shall be guilty of an offence under
this paragraph.
(3) A
person guilty of an offence under paragraph (2) of this Article shall be liable
to a fine not exceeding twenty pounds.
ARTICLE 11
REGISTRATION
(1) On
the first issue of a licence under this Law for a
mechanically propelled vehicle, the Treasurer of the States shall register the
vehicle in the prescribed manner without any further application in that behalf
by the person taking out the licence and shall assign
to the vehicle a registration mark.
(2) The
Committee may by order make provision with respect to the registration of
mechanically propelled vehicles and, in particular, but without prejudice to
the generality of the foregoing –
(a) for making any
particulars contained in the register available for use by the prescribed
persons ; and
(b) requiring any person to
whom any mechanically propelled vehicle is sold or disposed of to furnish the
prescribed particulars in the prescribed manner ; and
(c) providing for the issue
of registration books in respect of the registration of any mechanically
propelled vehicle, and for the surrender and production, and the inspection by
the prescribed persons, of any books so issued ; and
(d) providing for the issue
of new registration books in the place of any such books which may be lost,
destroyed or defaced, and for the fee (not exceeding [one pound]) to be paid on the issue of a new registration
book.
(3) If
any person required by virtue of this Law to furnish particulars in connexion with a change of the registration of any vehicle
furnishes any particulars which to his knowledge are false, or in any material
respect misleading, he shall be liable to a fine not exceeding fifty pounds or
to imprisonment for a term not exceeding six months.
ARTICLE 12
REGISTRATION MARKS
(1) The
registration mark assigned to a mechanically propelled vehicle in accordance
with Article 11 of this Law shall be fixed on the vehicle, or on any other
vehicle drawn by that vehicle, or on both, in the prescribed manner.
(2) The
Committee may by order –
(a) provide for the
assignment of a general registration mark to a person holding a trade licence issued under this Law ; and
(b) prescribe the size,
shape and character of the registration marks to be fixed on any vehicle, and
the manner in which those marks are to be displayed and rendered easily
distinguishable, whether by night or by day.
ARTICLE 13
PENALTIES FOR NOT FIXING OR FOR OBSCURING MARKS AND SIGNS
(1) If
any mark or sign to be fixed on a vehicle in accordance with Article 12 of this
Law is not so fixed, the person driving the vehicle shall be guilty of an
offence under this Article :
Provided that it shall be a defence for
the person charged under this paragraph with failing to fix a mark, to prove
that he had no reasonable opportunity of registering the vehicle under this Law
and that the vehicle was being driven on a public road for the purpose of being
so registered.
(2) If
any mark or sign fixed on a vehicle as aforesaid is in any way obscured or
rendered or allowed to become not easily distinguishable, the person driving
the vehicle shall be guilty of an offence under this Article :
Provided that it shall be a defence for a
person charged with such an offence to prove that he took all steps reasonably
practicable to prevent the mark or sign being obscured or rendered not easily
distinguishable.
(3) Any
person guilty of an offence under this Article shall be liable –
(a) in respect of the first
offence, to a fine not exceeding ten pounds ;
(b) in respect of a second
or subsequent conviction, to a fine not exceeding twenty-five pounds.
ARTICLE 14
REGISTRATION OF NON-DUTIABLE VEHICLES
The Committee may by order –
(a) extend any provisions
as to registration, and provisions incidental to any such provisions, to any
mechanically propelled vehicles in respect of which duty is not chargeable [by
virtue of this Law]
(including vehicles belonging to the Crown) ; and
(b) provide for the
identification of any such vehicles.
ARTICLE 15
PENALTY FOR FORGERY, ETC
If any person forges, or fraudulently alters or uses, or
fraudulently lends to or allows to be used by any other person –
(a) any mark or sign to be
fixed on a mechanically propelled vehicle in accordance with Article 12 of this
Law ; or
(b) any licence
or registration book under this Law ;
he shall be liable to a fine not exceeding fifty pounds or to
imprisonment for a term not exceeding six months.
ARTICLE 16
BURDEN OF PROOF IN CERTAIN PROCEEDINGS
If in any proceedings under paragraph (1) of Article 4, paragraph
(1) of Article 10 or paragraph (3) of Article 11 of this Law, any question
arises –
(a) as to the number of
mechanically propelled vehicles used ; or
(b) as to the character or
weight, horsepower, [cylinder capacity or dimensions] of any mechanically propelled vehicle ; or
(c) as to the purpose for
which any mechanically propelled vehicle has been used ;
the burden of proof in respect of the matter in question shall lie
in the defendant.
ARTICLE 17
APPLICATION OF FINES
With the exception of fines imposed in respect of offences under
Article 15 of this Law, which fines shall be for the benefit of Her Majesty,
all fines imposed in respect of offences under this Law or any order made
thereunder shall be credited to the General Revenues of the States.
[ARTICLE 17A
REGULATIONS
Regulations made under this Law may provide for –
(a) different rates of duty
to be charged in respect of mechanically propelled vehicles of different types
and when used for different purposes ;
(b) the methods to be used
for ascertaining the dimensions, unladen weight, or
the unit of horsepower or cylinder capacity for the purpose of any rate of duty
of any mechanically propelled vehicle.]
[ARTICLE 18
ORDERS
(1) The
Committee may by order make provision for the purpose of carrying this Law into
effect and, in particular, but without prejudice to the generality of the
foregoing, for prescribing any matter which is to be prescribed under this Law.
(2) If
any person acts in contravention of, or fails to comply with, the provisions of
any order made under this Law he shall, for each offence, be liable to a fine
not exceeding twenty pounds.
(3) The
Subordinate Legislation (Jersey) Law, 1960, shall
apply to orders made under this Law.]
ARTICLE 19
* * * * * *13
ARTICLE 20
CONSEQUENTIAL AMENDMENTS, REPEAL AND TRANSITIONAL PROVISIONS
(1) For
Articles 35 and 36 of the “Loi (1914) sur la Voirie”, as amended, there shall be substituted the Articles so
numbered set out in the Schedule to this Law.
(2) *
* * * * *
(3) References
in any enactment to motor vehicle tax shall be construed as references to [duty
chargeable by virtue of this Law]17 and references to a motor vehicle tax receipt shall be
construed as references to a licence under this Law.
(4) *
* * * * *17
ARTICLE 21
SHORT TITLE AND COMMENCEMENT
(1) This
Law may be cited as the Motor Vehicle Duty (Jersey) Law, 1957.
(2) This
Law shall come into force on the first day of January, nineteen hundred and
fifty-eight.
SCHEDULE
(Article 20(1))
ARTICLES SUBSTITUTED
FOR ARTICLES 35 AND 36 OF THE “LOI (1914) SUR LA VOIRIE”, AS
AMENDED
ARTICLE
35
(1) Chaque
année, tout propriétaire de vélocipède paiera au
Connétable de la paroisse de sa résidence une contribution de
deux chelins pour chaque vélocipède qu’il désire
mettre en circulation sur les chemins publics.
(2) Dans
cette Loi, le mot “vélocipède” signifie toute
espèce de cycle, bicyclette, tricycle ou autre machine de transport
semblable mue par la force humaine.
(3) L’acheteur
d’un vélocipède pour lequel la contribution aura
déjà été payée pour l’année
courante sera exempt du paiement de ladite contribution pour ladite
année.
(4) Sont
affranchis du paiement d’une contribution en vertu de cet Article, les
vélocipèdes appartenant aux département du Governement de
Sa Majesté ou des Etats ou affectés exclusivement au service
desdits départements.
ARTICLE
36
(1) Lors
du paiement de la contribution mentionnée à l’Article 35 de
cette Loi, le Connétable délivrera au propriétaire du
vélocipède une carte portant une lettre initiale indiquant la
paroisse et un numéro distinctif.
(2) Le
propriétaire sera tenu de placer cette carte dans un cadre en
métal d’un modèle approuvé par les
Connétables, qui agiront de concert pour assurer l’uniformité
dans toutes les paroisses à l’égard du modèle et du
mode de pose dudit cadre, de la couleur des cartes et des dimensions des
lettres initiales et des numéros, ainsi que pour déterminer les
lettres initiales que chaque paroisse devra adopter ; et les Connétables
devront donner avis des détails utiles aux propriétaires de
vélocipèdes.
(3) Les
vélocipèdes affranchis du paiement d’une contribution en
vertu de l’alinéa (4) de l’Article 35 de cette Loi devront
être munis d’une plaque à l’arrière portant les
lettres initiales et le numéro distinctif qui seront indiqués par
le Trésorier des Etats.
(4) Sauf
les exceptions mentionnées à l’alinéa (4) de l’Article
35 de cette Loi, toute personne qui fera circuler sur un chemin public un
vélocipède pour lequel la contribution pour l’année
courante n’aura pas été payée sera passible d’une
amende n’excédant pas deux livres :
Etant entendu qu’une
personne ne sera pas trouvée coupable d’une contravention de cet
alinéa pendant le mois de janvier, si elle prouve à la
satisfaction de la Cour que la contribution pour l’année
précédente a été payée pour le
vélocipède dont il s’agit.
(5) Toute
personne qui fera circuler sur un chemin public un vélocipède qui
ne porte pas à l’arrière en évidence pour un
observateur la carte dans le cadre ou la plaque ci-dessus mentionnées
sera passible d’une amende n’excédant pas une livre.