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Q 1 have been offered a vehicle with a reasonable body
Page 79
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for use in connection with business, which principally consists of carrying livestock. I am not sure if this body will be included in calculating the un laden weight of the vehicle for tax purposes. Could you tell me if it should be included?
A Schedule 6 of the Vehicles (Ex cise) Act 1971 deals with the computation of the unladen weight of vehicles. Paragraph 2 of this Schedule excludes removable bodies from computation of unladen weight if the body is lifted on or off the vehicle from time to time with the goods or burden contained therein. Presumably, as you will be dealing with livestock, this will not be the case with your vehicle.
However, paragraph 3(1)(c) provides for the weight of such a body to be excluded if the receptacle is specially constructed for the carriage of livestock and is used solely for that purpose even if the goods or burden are loaded into, carried in, and unloaded without the receptacle being removed from the vehicle.
In this context, sub-paragraph (3) allows the vehicle to carry agricultural products and agricultural requisites on the way to the livestock loading point or while returning from a point where livestock is discharged and still be considered a vehicle used solely for the carriage of livestock.