Q I have a recovery vehicle of the suspended lift type
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which 1 operate on trade plates. However, this is not always convenient and, 1 wonder, is it possible to tax it at the £25 mobile crane rate? A Mobile cranes are taxed in accordance with the provisions of Schedule 3 of the Vehicles (Excise) Act 1971 and the annual rate of duty is £6.65 (following the increase imposed in the last Budget) and not £25 as you have suggested.
However, in this Schedule a mobile crane is defined 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 out on 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 is necessary for its propulsion and equipment."
So it is not possible to tax your recovery vehicle as a mobile crane.