I am thinking of taking a job as an owner-driver
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for a company manufacturing concrete. Could you tell me how the vehicle would be assessed for road tax?
A The vehicle would be liable for duty in accordance with the Table of Charges included in Part II of Schedule 4 of the Vehicle (Excise) Act 1971 which are applicable to goods vehicles.
Paragraph 5(1) of that Schedule states that a mechanically propelled vehicle constructed or adapted for use and used for the conveyance of a machine or contrivance and no other load except articles used in connection with the machine or contrivance, not being a vehicle for which an annual rate of duty is specified in Schedule 3 (tractors, etc) shall, notwithstanding that the machine or contrivance is built in as part, thereof, be chargeable with duty at the rate which would be applicable if the machine or contrivance were burden and not included in the unladen weight of the vehicle.
Sub-paragraph (2) deals with concrete mixers. It says that a mobile concrete mixer which, but for its conveyance of the materials used by it in mixing concrete, would fall within the foregoing sub-paragraph, shall be chargeable with duty in accordance with that sub-paragraph and shall be so chargeable thereunder if so much of the weight of its built-in machine or contrivance as exceeds 30 cwt were burden and not included in the unladen weight of the vehicle.
This means that the unladen weight of a mobile concrete mixer will be calculated on the weight of the chassis plus 30 cwt.