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Q We run a number of articulated vehicles which we use

31st August 1973, Page 51
31st August 1973
Page 51
Page 51, 31st August 1973 — Q We run a number of articulated vehicles which we use
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Which of the following most accurately describes the problem?

in a classic attic operation dropping the trailers at consignees' premises for unloading and calling back for the empty trailers. Returning these trailers empty to our depot occupies at least one tractive unit each day and it has been proposed that a unit should be allocated solely for this work. As it would not be carrying freight at any time, could it therefore be taxed at an annual rate of f25?

in accordance with the 'provisions of the Vehicles (Excise) Act 1971. Duty on goods vehicles is laid down in Schedule 4 of the Act. Paragraph 3(d) states that duty shall not be charged by virtue of this schedule in respect of a vehicle which, though constructed or adapted for use for the conveyance of goods or burden, is not used for the conveyance thereof for hire and reward or for or in connection with a trade or business.

Moreover, Paragraph 9(1) defines a goods vehicle as a mechanically propelled vehicle . . . constructed or adapted for use and used for the conveyance of goods or burden of any description whether in the course of trade or otherwise.

It would seem, therefore, that if the vehicle is not used for carrying goods or burden, then it is not a goods vehicle which is liable to duty under Schedule 4.

There is, of course, the consideration that a trailer, though it could not be held to be "goods" might conceivably be considered "burden of any kind".

However, in relation to the extra rate of duty levied on goods vehicles used for drawing trailers, Paragraph 6(1) states that where a goods vehicle used for drawing a trailer has a trailer attached to it by partial superimposition the vehicle and the trailer shall, for the purpose of determining the annual rate of duty applicable to the vehicle, be treated as if they together formed a single vehicle and the increase of duty provided for in paragraph 1(2) shall not be chargeable.

Therefore, if the vehicle and trailer is regarded as a single vehicle for one tax purpose it is hardly likely to be regarded as vehicle and "burden" for another.

To sum up, there seems to be no reason why you should not tax the vehicle which you intend to keep specifically to move empty trailers at £25 a year. It is suggested, however, that some unmistakable distinguishing mark should be provided so that it is not used to move loaded trailers inadvertently.

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