a I use a truck (unladen weight 1 ton 19cwt) to
Page 71
If you've noticed an error in this article please click here to report it so we can fix it.
tow a trailer on which I load my racing car. At the goods rate of tax the lorry and trailer cost me (62 a year, plus a C licence for both the lorry and the trailer. Could I license it as private at (17 1 Os a year?
Alternatively, if I fit a crane to the lorry could it be taxed at f3 15s as a mobile crane and still tow the trailer to race meetings?
AIf you do not race for cash prizes your vehicle could be considered as being used for hobby purposes. If it is used exclusively for that purpose then the lorry can be licensed privately, which in turn will allow the trailer to be towed without an additional licence. However, if goods are carried on the lorry then both lorry and trailer will be subject to the goods rate of taxation.
The special rate of duty applicable to a mobile crane prohibits the use of that vehicle to carry or haul (i.e. tow} a load. This of course, precludes the towing of your racing car on a trailer once you have mounted a crane on your lorry and taxed it as a mobile crane.