cropper's column
Page 38
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Vehicles around 30cwt
• Confusion can arise whether the smalle goods vehicles are subject to goods vehicles orprivate car testing. Although 30cwt unladen weight is the demarcation, the snag is that this weight is not necessarily the one shown on the logbook which is a taxation matter following the definitions laid down in the Vehicles (Excise) Acts, and controlled by IRjand Revenue and the Treasury. By contrast, testing and plating lies in the province of the Minister of Transpor Industries; the definition to be followed is laid down in the Road Traffic Act.
The essential part of the Road Traffic Ac definition reads:
"The weight unk,ien of a vehicle shall be taken be the weight of the vehicle inclusive of the hod and aH parts the heavier being taken where alternative bodies or parts are used) which are necessary to or .ordinarily used with the vehicl; when working on a road, but exclusive of th weight of water, fuel Or accumulators used for the purposes of the supply of power for the propulsion of the vehicle, and of loose tools and loose equipment,
For road traffic purposes, this is the definition, without deviation. But the Vehicles Excise Act allows certain deductions for what are commonly called "liftable containers" and "livestock floats".
The Act declares that the unladen weight has to include the weight of any receptacle, which it describes as "an additional body placed on the vehicle for the purposes of the carriage of goods or burden of any description, if the goods or burden are loaded into, carried in and unloaded from the receptacle without the receptacle being removed from the vehicle".
Having emphasized that normally the weight of receptacles must be taxed, the Act describes the two exceptions, which are: o "if the receptacle is constructed or adapted for the purpose of being lifted on and off the vehicI6 with goods or burden contained therein and is from time to time actually used for that purpose in tin ordinary course of business"' El "if the receptacle is specially constructed u, specially adapted for carrying livestock and is user solely for the purpose".
In some instances these concessiom involve 30cwt vehicles. If one taxes siich E vehicle at under 30cwt by deducting thE weight of the liftable container, the tsxatior authority may well (in ignorance) accept z private-car test certificate; but the \.ehicle: should have been presented for goods vehick testing.
It is common practice for a demountabli body to be lifted on and off, in thi ordinary course of business, with the low contained in it. In such instances, the weigh of the demountable has to be included for test ing purposes but not for tax purposes.
The division at 30cwt has no relevance tc operators' licensing. Now that all vehicles arE plated, either by the maker, or DoE, it vehicles above 3 tons gross plated weigh which must be covered by an operator': licence.
Ralph Croppe