When Weight of Container Must Be Included -for Taxation
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VUHEN a receptacle is carried on a 'WV lorry, and, in normal use, is not constructed or adapted for the purpose of being lifted on or off the vehicle with the goods or burden contained therein, the owner is liable to pay a rate of taxation corresponding to the weight of the lorry and container.
This decision was given a few days ago by the Appeals Committee of the Shropshire Quarter Sessions at Shrewsbury, when Mr. Arthur Eric Jones, haulage contractor, • of Ludlow, appealed against a conviction and fine
of £45 imposed upon him by the Church Stretton magistrates for using a motor Vehicle in an altered condition so as to bring it within a class to which a higher rate of duty was applicable.
There was no dispute as to the fact, but on the interpretation of a section of the Finance Act of 1937.
Appellant's lorry was registered at a weight of 2 tons 19i cwt. and tax of £35 had been paid. Subsequently it was used to carry a container which brought the weight to 3 tons 18 cwt. 53 lb., upon which the correct tax was £50. It was argued that in the 1937 Finance Act there was a clause which exempted from tax a receptacle carried On a vehicle, provided that it could be removed from the vehicle complete with the goods or burden it contained. Appellant contended that his vehicle complied with this condition. The provision was not concerned with the manner in which the container was removed from the vehicle, or when and where, provided it could be removed with the load. The receptacle had never been removed with any load therein, except at his home; the loads so lifted included sheep, furniture and farm goods.
The Appeals Committee reduced the amount of the fine from £45 to £15, but dismissed the appeal. It held that the vehicle and receptacle were used by the appellant for the transport of cattle, sheep, furniture and farm produce, and that those goods were normally unloaded from the receptacle, which was not removed from the vehicle.
If required the committee would state a case for the opinion of the King's Bench DiVision.