a We are converting a van-bodied
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articulated semi-trailer into a mobile exhibition vehicle. The exhibits will be permanently fixed inside the vehicle and when travelling no extra goods or materials will be carried. Could you say whether such a vehicle has to be plated and tested and whether it can be taxed at the private vehicle rate of £25 per year?
A A mobile exhibition vehicle, such as you describe, is exempt from the plating and testing regulations. Schedule 2 to the Goods Vehicles (Plating and Testing) Regulations 1971 lists the classes of vehicles to which the regulations do not apply and item 15 of that list covers -vehicles constructed or adapted for, and used primarily for the purpose of. carrying equipment permanently fixed to the vehicle which equipment is used for medical, dental, veterinary, health, educational, display or clerical purposes, such use not directly involving the sale, hire or loan of goods from the vehicle".
There is no, exemption to the full goods vehicle rate of duty for such a vehicle. The full duty depending on the unladen weight of the vehicle must be paid if it is to be used or kept on a road. Although the exhibition material in the vehicle cannot be described as goods for sale or hire or being carried for hire and reward which are the obvious conditions applying to the classification of a vehicle as being liable for the goods vehicle rate of duty, they may be described as burden and they are being carried by way of trade so that the following exemption contained in paragraph 2 of Schedule 4 of the Vehicles (Excise) Act 1971 cannot apply.
"Where a goods vehicle is partly used for private purposes, that is to say. otherwise than for the conveyance of goods or burden for hire or reward or for in connection with a trade or business (including the performance by a local or public authority of its functions), duty shall (if apart from this paragraph it would be less) be chargeable in respect of that goods vehicle if Schedule 5 to this Act were applicable to it instead of this Schedule."
Schedule 5 covers private vehicles taxable at the £25 annual rate.