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LIABILITY QUERY
Page 64
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QI own a 12-seater mini bus and have taken out three of the seats to accommodate passengers' luggage. I have been told that I could be liable for car tax — what is it and who would charge me?
AThis comes under the Car Tax Act and allows the Customs and Excise to collect car tax on all new passenger vehicles with up to 12 seats, and secondhand vehicles that were purchased new being outside the category and subsequently converted, It could also mean that if you claimed the VAT back after purchase, you may now be liable to pay that back.
I recently had a client who bought a 12-seater for 210,000 ex-VAT and, a year later, took' out two seats. The mobile surveillance unit of Customs & Excise spotted him and, after negotiation, assessed its value at 26,000 so, as Car Tax is levied at 10%, they want £600 back.