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G Would having a gritting attachment fixed to the back of

17th October 1969
Page 73
Page 73, 17th October 1969 — G Would having a gritting attachment fixed to the back of
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Which of the following most accurately describes the problem?

a tipper enable it to be reclassified as a road construction vehicle ?

A The Ministry of Transport tells us that

whether adaptation of a tipping lorry would enable it to qualify for exemption from excise duty as a road construction vehicle is entirely a matter for the local taxation office to consider in the light of the facts in any particular case. In the Ministry's view the adaptation of a tipper by the permanent attachment of a gritting device would not necessarily bring it within the exempt class.