Motor Taxation (First Registration Duty of Motor Vehicles) (Guernsey) (Amendment) Ordinance, 2024

The Motor Taxation (First Registration Duty of Motor Vehicles) (Guernsey) Ordinance, 2024

the States, in pursuance of their Resolution of the 8^th November, 2024[a], and in exercise of the powers conferred on them by section 28A of the Motor Taxation and Licensing (Guernsey) Law, 1987[b], and all other powers enabling them in that behalf, hereby order:-

Amendment of the 1987 Law.

1. In the Motor Taxation and Licensing (Guernsey) Law, 1987 -

(a) after paragraph (10), insert the following paragraph -

"(10A) without prejudice to the generality of section 2A(n), the rates of motor tax chargeable upon the first registration of a motor vehicle ("first registration duty"),", and

(b) in section 2A, in paragraph (n) after the words "under this Law", insert "(excluding first registration duty)".

Amendment of the 2016 Ordinance, etc.

2. (1) The Motor Taxation (First Registration Duty) (Guernsey) Ordinance, 2016 ("the 2016 Ordinance") is amended as follows -

(a) for Table 1 of the Schedule to the 2016 Ordinance, substitute the following table -

"TABLE 1

MOTOR VEHICLES

"

, and

(b) for Table 2 of the Schedule to the 2016 Ordinance, substitute the following table -

"TABLE 2

MOTORCYCLES

"

(2) This subsection applies where a contract to purchase a motor vehicle that has not been previously registered in another jurisdiction is entered into since the coming into force of the Motor Taxation (First Registration Duty) Ordinance (Amendment) Regulations, 2023[c] ("the 2023 Regulations") and before the commencement of this Ordinance, and –

(a) a deposit of at least 10% of the purchase price is paid before the commencement of this Ordinance, or

(b) the contract to purchase includes a part exchange agreement.

(3) Where subsection (2) applies, the 2016 Ordinance applies to the motor vehicle concerned as if the amendments made to the 2016 Ordinance by subsection (1) have no effect.

(4) The 2023 Regulations are revoked, without prejudice to the operation of the transitional provisions set out in those Regulations.

Extent.

3. This Ordinance shall have effect on the Island of Guernsey.

Citation.

4. This Ordinance may be cited as the Motor Taxation (First Registration Duty of Motor Vehicles) (Guernsey) Ordinance, 2024.

Commencement.

5. (1) This Ordinance, other than section 2, shall come into force on the day it is enacted.

(2) Section 2 of this Ordinance shall come into force on 1^st January 2025.