Q Could you say what is the correct method of
Page 64
If you've noticed an error in this article please click here to report it so we can fix it.
calhdating the unladen weight of a vehicle? Do swop bodies have to be included?
A Section 194 of the Road Traffic Act 1972 states that "For the purposes of this Act and of the Road Traffic Regulation Act 1967 and of any other enactment relating to the use of motor vehicles or trailers on roads, the weight unladen of a vehicle or trailer shall be taken to be the weight of the vehicle or trailer inclusive of the body and all parts (the heavier being taken where alternative bodies or parts are used) which are necessary to or ordinarily used with the vehicle or trailer when working on a road, but exclusive of the weight of water, fuel or accumulators used for the purpose of the supply of power for the proILO pulsion of the vehicle, or, as the case may be, of any vehicle by which the trailer is drawn, and of loose tools and equipment".
This interpretation is repeated in Schedule 6 of the Vehicles (Excise) Act 1971 for the purposes of vehicle Excise duty but this Act takes the matter further to take into account swop bodies.
Paragraph 2(1) (2) and (3) states: "This paragraph applies to any vehicle having a body constructed or adapted for the purpose of being lifted on or off the vehicle with goods or burden contained therein which is from time to time actually used for that purpose in the ordinary course of business.
"The unladen weight of a vehicle to which this paragraph applies shall for the purposes of this Act be taken exclusive of the weight of any such body and where alternative bodies are used any such body shall be disregarded for the purposes of this Schedule.
"If any question arises whether a body is from time to time actually used for the purpose mentioned in sub-paragraph (1) above in the ordinary course of business, the body shall be deemed not to be so used until the contrary is shown."
From this it will be seen, that it depends on the purpose for which the unladen weight is required as to whether swop bodies should be included in the computation.
Provided that they are lifted on and off the vehicle while loaded with goods from time to time in the ordinary course of business, then they can be disregarded for the purpose of computing unladen weight for establishing the appropriate amount of road tax.