Duty fraud
Page 16
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RETIRED haulage contractor Andrew Geddes of Aberdeen, was fined a total of £990 by Sheriff Muir Russell at Stonehaven on May 10.
Mr Geddes admitted using an articulated lorry in Muchalls on November 22, in a manner and for the purpose which brought the vehicle within the category where a higher rate of duty was. chargeable.
He also admitted to falsely declaring in an application for the vehicle licence that the taxation class licence required was "general haulage" showing an unladen weight of 5,980kg, when it was a plateable articulated goods vehicle with a gross train weight not exceeding 32,520kg.
Geddes also admitted failure to produce a certificate of insurance, a licence, a heavy goods vehicle driver's licence and a test certificate.
The Procurator Fiscal told the court that the difference in the duty paid by the accused and what he should have paid was £1,000. He also pointed out that the accused was liable to a maximum penalty of 0,131.