TAX CLAIM
Page 41
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• I have worked as an owner-driver for a few years, and in May this year bought a 38-tonne threeaxled artic and tandemaxled trailer from an owner-driver who had gone out of business. I knew the tractor was not taxed but had no plans to use it straight away.
In August I sent off for a tax disc to start on 1 August, but put the vehicle on the road before the disc came back. I was stopped by police the next day. They did a check and said the truck wasn't taxed and was registered to the previous owner. I had left changing the name on the registration document till I taxed the vehicle.
I have now been told that I will be taken to court for using the artic without road tax, and a claim for f.3,290 back duty will be made. Can It be right that I have to pay tax for the time I did not own the vehicle or when I had it off the road?
• As you did not have a valid VED disc at the time there Is nothing else you can do but admit the charge. However, you should attend court and point out that you are not liable for the amount of back duty being claimed.
From the papers you forwarded, the back duty being claimed is said to date from 31 May 1999 when, we assume, the previous licence expired. The back duty works out at £235 a month for 14 months, and relates to a 3+2 artic taxed at an annual rate of 12,820.
But from what you say you did not become the keeper of the vehicle until May this year.
Section 30 of the Vehicle Excise and Registration Act 1994 enables the prosecution to claim the back duty, but Section 31(5) goes on to state: "Where the person convicted proves (a) that throughout any month or part of a month in the relevant period the vehicle was not kept by him; or (b) that he has paid the duty due in respect of the vehicle for any such month or part of a month, any amount which the person is ordered to pay under Section 30 is to be calculated as if that month or part of a month were not in the relevant period."
Paragraph (a) is relevant to your case. To prove you have only been the keeper of the vehicle since May you will have to attend court and provide some form of evidence.
This might be an invoice; bank statement and cheque stub; or verbal evidence by the previous owner. This should enable you to reduce the claim to three months, ie £705.