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a r have a "timber tractor" which I use one week

3rd December 1971
Page 81
Page 81, 3rd December 1971 — a r have a "timber tractor" which I use one week
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Which of the following most accurately describes the problem?

per month on farm site work. It is taxed as an "agricultural machine" at L"5 per year and runs on red diesel when travelling on the road between sites.

Under the new law will I be required to cease using red diesel or will the vehicle have to be reclassified even though I am not changing its use or proposing to carry or tow loads?

A The new law you refer to is in fact a

restriction in the definition of "tractors" in relation to the licensing of agricultural machines and their entitlement to use rebated fuel (gas oil or red diesel). This restriction is contained in Section 6 of the 1971 Finance Act, which came into force on September 1 this year, and it states that a vehicle shall not be regarded as a "tractor" unless it is primarily intended for use otherwise than on roads and is unable to exceed 25 mph under its own power.

It appears from the description of your tractor that it may continue to be classified as an agricultural machine at the £5 annual rate of duty and you may also continue to use red diesel provided the tractor is intended primarily for use other than on a road and is unable to exceed 25 mph under its own power.

If, however, it does not meet either of these conditions it may still be classified and licensed as an agricultural machine, but you will have to use full duty-paid diesel oil.

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