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Q / have a small truck which is under 3 tons
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unladen weight and wish to use this for drawing a concrete mixer or a compressor. This equipment is for use in road building. Is there an extra charge on the road tax for drawing a trailer with this vehicle? A The additional rate of duty on goods vehicles drawing trailers is contained in Schedule 4 of the Vehicles (Excise) Act 1971. Paragraph 1 (2) of this Schedule states that the additional duty payable shall be in accordance with Table 2 in Part II of the Schedule and this involves £14 a year extra for vehicles not exceeding 14 tons, £24 a year extra for vehicles from 14 tons up to 24 tons, e40 a year from 24 tons to 4 tons and £54 over 4 tons.
Road construction vehicles are exempt from tax under Section 4 (1) (h) of the Act. But such a vehicle is defined as "a vehicle constructed or adapted for use for the conveyance of built-in road construction machinery and not constructed or adapted for the conveyance of any other load except articles and materials used for the purpose of that machinery."
Further road construction machinery is defined as " . suitable for the construction or repair of roads and used for no purpose other than the construction or repair of roads at public expense."
It is hardly likely that the outfit you describe will fall within these definitions and the extra road tax for trailer operation will apply.