Excise duty concessions
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FROM September 1, under Section 8 of the Finance Act, 1966, the weight of certain removable bodies used with goods vehicles need not be included in the unladen weight for taxation purposes. At present, the weight of a body constructed or adapted for the purpose of being lifted on or off the vehicle with goods or burden contained therein and from time to time actually used for this purpose, could be excluded from the unladen weight of the vehicle in assessing the duty only if it were an additional body. Under the new provision the weight will be excluded whether or not the removable body is additional to a fixed body. Local taxation officers will accept applications for excise licences on the new basis provided they are accompanied by a weight ticket and a declararion on form RF.12/9. Application forms for refunds as from September 1 in respect of licences issued on the former basis and current on that date will shortly be available from local taxation offices.