n In order to carry out cultivation, land clearance, drainage
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and levelling 2perations, as required on farms in this irea, I have to transport bulldozers, crawler 'rectors and similar heavy plant on suitable -cad transport, and for this purpose I 'lave been using a Scam mell tractor unit, lot itself capable of carrying any load, icensed as an "agricutural machine" and owing a low-loading drawbar trailer, which hie to its limited use has not required
o be plated or tested.
I now understand that when the road und tax becomes due for renewal, idditional restriction may be imposed on he use of this type of vehicle, and as the 'ocal authority seems unable to commit tself at this stage, can you clarify the iosition for me?
a It appears to us that the description of the work on which this vehicle is employed loes not enable it to qualify as an gricultural machine under section 2 11) 4 Schedule 3 to The Vehicles (Excise) Act 971. Under this Schedule, item (d) comes earest to meeting the definition of work ihich you have outlined but we have some oubt as to whether the machinery you are
carrying could be classified as -articles". The introduction to this section, followed by item ldl. reads as follows:— "In this Schedule "agricultural machine" means a locomotive ploughing engine, tractor, agricultural tractor for other agricultural engine which is not used on public roads for hauling any objects except as follows, that is to say:—
(dl for hauling articles required for a farm by a person in whose name the vehicle is registered as aforesaid, being either the owner of the farm or a contractor engaged to do agricultural work on the farm by the owner or occupier of the farm, or for hauling articles required by that person for land occupied by him with a farm:" It is probably for this same reason that your local authority has some doubt about the classification of the vehicle.
It seems likely that when you re-tax the vehicle it will be classified as a goods vehicle and you will have to pay the full goods vehicle rate of duty, depending on the unladen weight of the vehicle plus the additional trailer duty.
If this proves correct you will also have to submit the vehicle for plating and testing and obtain an operator's licence to operate it. The licensing centre at Swansea has confirmed our views on this.