Q For use on building sites we have a four-wheel drive
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vehicle on which is mounted a scissors-lift platform. Can this be considered a "tower wagon" and can we claim exemption from Excise Duty? If not, what should it be taxed as? A Your vehicle appears to conform with the defini tion of a tower wagon contained in Schedule 4 paragraph 9(i) of t h e Vehicles (Excise) Act 1971. A tower wagon is described as "a goods vehicle (a) into which there is built, as part of the vehicle, any expanding or extensible contrivance designed for facilitating the erection, inspection, repair or maintenance of overhead structures or equipment; and (b) which is neither constructed nor adapted for use nor used for the conveyance of any load except such a contrivance and articles used in connection therewith."
However, the exemption from Excise Duty contained in Section 4(k) of the Act refers only to tower wagons used on street lighting work. It would seem, therefore, that your vehicle should be taxed in accordance with paragraph 3 of Table A in Part II of Schedule 4 to the Act according to its unladen weight.