Q I have just mounted a 300 amp Lincoln welder on
Page 55
If you've noticed an error in this article please click here to report it so we can fix it.
the chassis of a Thames Trader, for ease of moving the welder from site to site. This is the only purpose of the lorry and it cannot carry goods.
I would assume that this vehicle would fall in to the same class as cranes, compressors and most mobile plant, therefore, it could be taxed as "engineering plant" and use rebated fuel, but there is some doubt over this at my County Halt.
Can the vehicle be licensed as engineering plant, if so, what is the annual fee?
Is it lawful to use rebated fuel and will I need an hgv licence.
A The Vehicles (Excise) Act 1972 makes
no special arrangement for the duty payable on engineering plant beyond that contained in Schedule 4 paragraph 5 (1) which states briefly, that a mechanically propelled vehicle constructed or adapted for use and used for the conveyance of a machine or contrivance and no other load be chargeable with duty at the rate applicable as if the machine or contrivance was burden and not included in the unladen weight of the vehicle.
The duty payable, therefore, will depend on the unladen weight of the vehicle not including the welder. A Thames Trader will probably fall within the 11 to 2-ton range at which the duty payable is £49.50.
You would not be able to use rebated fuel. Only if your vehicle was licensed at the reduced rate under the 1971 Act would you be able to do so. The terms under which rebated fuel may be used are contained in Excise Notice No 75 obtainable free of charge from the Customs and Excise Department.
Exemption from the need for the driver of engineering plant to have a heavy goods vehicle driving licence is contained in Section 28 (1) (e) of the Heavy Goods Vehicles (Drivers' Licences) Regulations 1969.
In this case, engineering plant has the same meaning as Section 3 (1) of the Motor Vehicles (Construction and Use) Regulations 1973. That is, movable plant or equipment being a motor vehicle or trailer specially designed and con
structed for the special purpose of engineering and . . . which is not constructed primarily to carry a load. . . .
Your vehicle is not specially designed and constructed for the special purpose of engineering work and it was constructed primarily to carry a load.
If it exceeds 3 tons unladen weight, therefore, in our opinion the driver would need an hgv licence. However, if it weighs less than 3 tons unladen no hgv driving licence is required.