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AXLE TAXES

23rd February 1989
Page 54
Page 54, 23rd February 1989 — AXLE TAXES
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Which of the following most accurately describes the problem?

QWe have a tractor unit with a lifting tag axle and all our trailers are three-axle. We tax the tractor at the 38,000kg train weight which is £1,240 per annum. One of our drivers was stopped by police and, after checking the entire vehicle, the only thing they could pick on was the tax. They said it should be taxed at the higher rate as a two-axle tractive unit — are they right?

III, Oxford A No, they are wrong. No r‘doubt when they got back to base they would have found out that this situation has already been tested in the courts and that it is now case law. So carry on, you are right.

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Locations: Oxford

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