Q Are the terms of Schedule 6, Vehicles (Excise) Act, 1971
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being complied with if a swop-body vehicle is weighed for taxation purposes as a chassis/cab and then used under the following circumstances?
a) A load receptacle (boxpan body) is placed upon the vehicle, which is then used for door to door deliveries.
b) The receptacle which is constructed to be lifted on and off the vehicle, is left in position and the vehicle is loaded and unloaded as if it were a permanent body fixture.
I must admit that I am slightly baffled by references to "from time to time" and "in the ordinary course of business".
AParagraph 2 sub-paragraph (3) of Schedule 6 to the Vehicles (Excise) Act 1971 states that "If any question arises whether a body is from time to time actually used for the purpose mentioned in subparagraph (1) above in the ordinary course of business the body shall be deemed not be so used until the contrary is shown".
If "a vehicle having a body constructed or adapted for the purpose of being lifted on or off the vehicle with goods or burden contained therein" is being used with the body permanently in position, as appears from your query, then there is no doubt that its unladen weight should not be computed as laid down in paragraph 2 of the schedule.
There is no reason to be baffled by the references "from time to time" and "in the ordinary course of business". It seems to us that the first description gives an operator an opportunity of using the vehicle both as a conventional unit and as a swop-body vehicle but not the first only. The intention is plainly to prevent an operator acquiring a swop-body vehicle, which he intends to use without taking advantage of the demountable body, simply to avoid paying the full excise tax which a conventional bodied unit would attract.