Correct tax rate
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I operate a 38-tonne two-axle tractor with a tri-axle trailer and the road tax I pay is .E3,100 a year.
I was stopped in a weight check with the tractor while pulling a customer's tandem-axle trailer.
The gross train weight was 31,940kg.The ministry examiner said the tractor should have been taxed at a higher rate. He thought it might be the £5,000 a year rate and sdid I would be reported for prosecution.
I have discussed this with other owner-drivers and we are not sure the examiner is right or which vehicles have to pay the £5,000 a year tax. Was the examiner right about my tax and which vehicles have to pay £5,000 a year?
AOn the figures you give the examiner was wrong
The law makes special provision for a tractor taxed at the 2+3 rate to be used with a tandem-axle trailer at the laden weight in question.
Paragraph 14A of Schedule 4 of the Vehicles (Excise) Act 1971 states that if a two-axle tractor is taxed for use with a three-axle trailer at a rate at least equal to the 33,000kg rate for a two-axle tractor with a two-axle trailer (that is, £2,450), it can be used with a two-axle trailer without incurring extra tax as long as the total laden weight of the outfit does not exceed 33,000kg.
The £5,000 annual tax rate applies only to a two-axle tractor, plated for more than 33,000kg gross train weight, which is taxed for use with a single-axle or tandem-axle trailer.