Q I have a platform truck which I often use for
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carrying animal feed, hay and so on, and I ant considering buying a demountable body for this to enable me to carry livestock. I have been told that, unless the body is demounted with goods inside it, I will have to pay extra road tax. Is this so and will I then be able to carry goods inside the demountable body as well?
A Excise duty on goods vehicles is levied according to the provisions of the Vehicle (Excise) Act 1971 and in relation to the unladen weight of the vehicle. The computation of unladen weight for this purpose is provided for in Schedule 6 of the Act.
Here, it is stated that if a vehicle has a body which can be lifted on or off the vehicle with goods or burden inside and is actually used for that purpose in the course of business, then the weight of the body may be disregarded for the purpose of computing unladen weight.
However, Paragraph 3 (1) (c) specifically excludes the inclusion of a receptacle in computing unladen weight, if it is specially constructed or specially adapted for carrying livestock and is used solely for that purpose even if it is not removed from the vehicle with goods or burden inside it.
Sub-paragraph (3) takes this a little further by providing that even if the vehicle with the receptacle in place is on a journey, the main purpose of which is the carriage of livestock, it is permitted to carry agricultural produce or agricultural requisites on the way to the loading point or while returning from the discharge point and remain within the definition of "used solely for the carriage of livestock."
The answer to your question then is that no additional excise duty will be payable as long as the vehicle with the body is used for the conveyance of livestock and only carries goods or burden in the circumstances described.