G I run a 5cwt van on C licence in connec
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tion with my own business and for pleasure but not for hire or reward. I should like to attach a two-wheel trailer under 2cwt to take a motorcycle to trials—for pleasure purposes only. Would I have to pay extra duty and obtain a C licence for a trailer?
AWhen a 5cwt van is used to carry goods as well as being used for pleasure then excise duty must be paid at the goods rate. If it tows a trailer additional excise duty must be paid, whether or not goods are actually being carried in either the van or the trailer on any particular occasion.
As an indication of the additional excise duty payable, if the unladen weight of your van comes within the category of 12cwt to 16 cwt then the annual duty on the van only would be £22 10s. If a trailer is drawn an additional duty of £12 is payable, In the next weight category, 16cwt to a ton unladen, the corresponding amounts of duty would be £27 and £39 respectively.
Even if you change your van for a dual purpose vehicle it will still be necessary to pay additional tax on the trailer when goods are carried in either the vehicle or the trailer. The only way to avoid being taxed additionally for the trailer would be to use a private car. This in fact is done by many small traders who are then able to attach the trailer as and when required although paying a total annual tax of £1 7 1Os in respect of the car only.