Licensing a motor caravan
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Classification of living vans : 1. I refer to the Questions and Answers feature in which a letter was printed requesting information about the vehicle excise licensing position of a Ford van which had been converted into a motor caravan.
2. Your columnist stated that the installation of bunks, cooking facilities etc would alter the character of the vehicle to the extent that it would no longer be a " goods " vehicle as outlined in the Vehicle Excise Act 1971.1 should like to point out that this is contrary to the view of this Department. We are of the opinion that the fittings constitute fixed burden and that all living vans (which term includes "motor caravans" and any vehicle converted to such) are " goods " vehicles by construction. The question of classification for vehicle excise licensing purposes is therefore dependent on the use to which the vehicle is put. For example, if the living van is used in connection with a trade or business the " goods " rate is payable. The vast majority of these vehicles are used only for holidays and private purposes and may be licensed at the flat " private " rate. D. J. HOLT, Driver and Vehicle Licensing Centre, DoE, Swansea.
[Johnny Johnson writes Although the DoE has given this ruling, it is confirmed at the same source that it has never been tested in court. But in some instances vehicles with "fixed fittings" which are not capable of carrying other goods may be regarded as goods vehicles for tax purposes. Those fittings are generally of such a nature that they are considered to be used in the course of business.
In our opinion, equipment in living vans is of a different nature.]