Excise Duty (Relief
and Drawback) (Amendment No. 5) (Jersey)
Order 2010
Made 11th January 2010
Coming into force 1st
September 2010
THE MINISTER FOR TREASURY AND RESOURCES, in pursuance of Articles 41
and 73 of the Customs and Excise (Jersey) Law 1999[1], orders as follows –
1 Interpretation
In this Order “principal Order”
means the Excise Duty (Relief and Drawback) (Jersey) Order 2000[2].
2 Article 1
amended
In Article 1(1) of the principal Order –
(a) after
the definition “heavy oil” there shall be inserted the following
definition –
“ ‘hire
vehicle’ has the meaning assigned to it by the Motor Vehicle Registration
(General Provisions) (Jersey) Order 1993[3];”;
(b) after
the definition “public road” there shall be inserted the following
definition –
“ ‘registered’ means registered in accordance
with the Motor Vehicle Registration
(Jersey) Law 1993[4].”.
3 Article 7
inserted
After Article 6 of the principal Order there shall be inserted
the following Article –
(1) Relief from excise duty shall be allowed on
any motor vehicle –
(a) constructed more than 25 years prior to
the date on which it is required to be registered;
(b) with not more than 16 seats in addition
to the driver’s seat and constructed or substantially and permanently
adapted –
(i) to
be driven by a person suffering from a physical defect or disability, or
(ii) for
the carriage of a person in a wheelchair or on a stretcher; or
(c) required to be registered under
Article 4 of the Motor Vehicle
Registration (Jersey) Law 1993 as a consequence of the owner
becoming resident in Jersey if the conditions set out in paragraph (2) are
met.
(2) The conditions referred to in paragraph (1)(c)
are that the owner –
(a) proves to the satisfaction of the Agent of
the Impôts that the owner –
(i) has
been resident outside Jersey for a continuous period of not less than 12 months
prior to the motor vehicle being required to be registered, and
(ii) has
had the vehicle in his or her possession and used it for not less than 6 months
prior to its being required to be registered; and
(b) has undertaken to the Agent of the
Impôts not to sell, hire or otherwise transfer ownership or use of the
vehicle for at least 12 months following the date on which it was required
to be registered.
(3) Relief from 85% of the excise duty payable
shall be allowed on any motor vehicle that is to be used exclusively as a hire
vehicle.”.
4 Article 8
amended
In Article 8 of the principal Order –
(a) in
paragraph (1), in sub-paragraphs (a) and (b), after the words
“on goods” there shall be inserted the words “(other than
motor vehicles)”;
(b) after
paragraph (2) there shall be inserted the following paragraph –
“(3) Where no relief has been
allowed under Article 7, drawback of 50% of the excise duty paid in
respect of a motor vehicle shall be allowed if, within 6 months of the date on
which it was required to be registered, the vehicle is –
(a) exported; or
(b) destroyed whilst under customs
control.”.
5 Citation
and commencement
This Order may be cited as
the Excise Duty (Relief and Drawback) (Amendment No. 5) (Jersey)
Order 2010 and shall come into force on 1st September 2010.
senator p.f.c. ozouf
Minister for Treasury and
Resources