Q Could a lorry . fitted with a 2-ton Hiah crane
Page 67
If you've noticed an error in this article please click here to report it so we can fix it.
be taxed as a mobile crane at an annual rate of £5 and use rebated diesel as long as it never carries goods on a road?
Does a driver need an hgv licence when driving a breakdown vehicle over 3 tons on a trade licence?
A Mobile cranes are taxed under the provisions of Schedule 3 of the Vehicles (Excise) Act 1971. Section 4 of this Schedule defines a mobile crane as "a vehicle designed and constructed as a mobile crane which (a) is used on public roads only either as a crane in connection with work being carried on an a site in the immediate vicinity or for the purpose of proceeding to and from a place where it is to be used as a crane; and (b) when so proceeding neither carries nor hauls any load than such as is necessary for its propulsion or equipment".
As your vehicle is obviously not "designed and constructed" as a mobile crane it cannot be taxed under that classification whether the other conditions are fulfilled or not. However, if the vehicle is not used to carry goods or burden for hire or reward or in connection with a trade or business it can be taxed at the private rate of £25.
In general, the use of rebated fuel is extended only to those vehicles which are neither licensed for use not used on public roads. The carriage of goods has no bearing on this matter.
The driver of a breakdown vehicle over 3 tons unladen requires the appropriate hgv driving licence to drive it. Here again, the question of it being driven under trade plates has no bearing.