Q We are proposing using a large dumper
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to carry ballast from the quarry face to washing and cleaning plant, involving the journey which includes approximately onethird of a mile on the public highway. We do not carry for hire or reward and want to know the rate of excise duty payable on this "dumper"
AThere are no regulations dealing speci
fically with dumpers as such. Therefore in each individual case it is first necessary to determine whether a dumper is a site vehicle or a normal goods vehicle.
Accordingly a dumper which is used loaded on a public highway must comply with the standard C and U Regulations and likewise be taxed as a goods vehicle, i.e., based on its unladen weight.
However, in certain cases the smaller type of dumper can be classified as a works truck
and take advantage of the special excise duty rate of £3 1 5s a year applicable to such vehicles. But to take advantage of this concession the operator must be satisfied that the use of his dumper falls within the definition of a work truck. Included in the definition of -work truck" is use "in connection with road works while at or in the immediate vicinity of the site of such works".
If, however, a dumper is used on a site in the occupation of the contractor and on a public highway only to pass from one part of the site to another, no excise duty need be paid if the total distance on the public highway does not exceed 6 miles a week.