Cesspool Sid can run on red
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by Charles Young An agricultural contractor known as "Cesspool Sid" has won his battle to carry out haulage work using rebated red diesel in his tractor.
Last month the High Court in London overturned a decision won by Customs & Excise that Leicestershire-based Sidney Tempest, who trades as Cesspool Sid, owed nearly £17,000 in back duty.
Customs had decided that Tempest's work emptying septic tanks and spraying fields did not count as agricultural and was therefore not exempt from diesel duty (CM 7-13 Jan 1999).
However, Mr Justice Lightman agreed that the vehicle was an off-road tractor— one designed not to go above 25mph—and could therefore use red diesel regardless of the activity.
This will anger hauliers in rural areas whose businesses are increasingly affected by farmers using their vehicles to pull anything from vegetables to bricks.
Customs insists that the ruling does not apply to JCB Fastrac agricultural tractors, which are capable of 40mph. And Steve Kelly, Customs and Excise team leader for oils tax policy, says the argument will continue: "It is open to us to pro
pose to ministers that the legislation should be changed. One opportunity for this to happen is at Budget time."
North Devon haulier Tony Baber from Tony Baber Haulage says: It makes a mockery of our job. How can we compete with that? I've noticed more tractors about since the last Budget. Last week I heard of a Fastrac that came off the
weighbridge at 32 tonnes. That's more than loan put in my tipper."
Ian Steadman from S&S Transport based near Perth says agricultural tractors are increasingly used in his area; most recently hauling bricks, "Some of them have Operator's Licences," he adds. "All they have to do is send off for them and they get them."