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N O EE There's so much happening in the business TN OW

7th October 1999, Page 47
7th October 1999
Page 47
Page 47, 7th October 1999 — N O EE There's so much happening in the business TN OW
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Which of the following most accurately describes the problem?

world that It's a good idea for hauliers to step back now and again, and take a cool look at relevant issues in depth. Thanks to our colleagues at Tolley Publishing, we do just that every month with this bulletin. We feel the title says it all_

Which rate fits the bill

In The Vehicle Excise and Registration Act 1994 requires keepers of mechanically propelled vehicles used or parked on public roads in Great Britain to obtain a vehicle excise licence at the correct rate of vehicle excise duty (VED).

When exactly can you get away with one of the reduced rates?

There several concessionary tax classes where reduced duty rates apply. These are shown on the Driver and Vehicle Licensing Agency (DVLA) table of duties Form V149, copies of which may be obtained from the DVLA at Swansea or from local Vehicle Registration Offices (VR0s). See local telephone directory for details. The current VI49 is dated 11 March t999 when the present duty rates took effect.

REDUCED DUTY CLASSES INCLUDE: Small island vehicles: Applying to vehicles not exceeding 17 tonnes based on UK islands (excluding the Isle of Wight) which may also operate on mainland Britain. Vehicles over 57 tonnes are charged at the reduced duty rate but are restricted to a 51rm travelling limit from the mainland port. The current annual rate of duty is 1160. The list of qualifying islands is extensive: see the Vehicles Excise Duty (Designation of Small Islands) Order 1995 (S1 1995/997) available from the Stationery Office.

Special vehicles: Vehicles over 3.5 tonnes comprising mobile cranes, works trucks, digging machines, road rollers and showmen's goods and haulage vehicles. The current annual rate of duty is £160.

Special trailer duty: Applicable when a special showmen's vehicle over 12 tonnes draws a laden trailer of over four tonnes. Additional annual duty of i555 is charged where the laden weight of the trailer is between four and 12 tonnes and £430 when the laden trailer weighs over 12 tonnes.

Trailer duty: Although the annual duty rates for normal goods trailers are the same as those mentioned above for special trailers with the same weight categories, they are in fact in a separate duty class.

Special concessionary vehicles: This duty class, charged at only £40 annually, includes a wide range of agricultural vehicles such as locomotive ploughing engines, tractors, agricultural and fishermen's tractors, light agricultural vehicles, mowing machines, snow ploughs and gritting vehicles, electric and steam-propelled vehicles.

General haulage vehicles: Applicable for vehicles used on roads to haul, but not actually carry, loads (in other words, towing vehicles). A special £35o annual duty rate applies unless the vehicle has a reduced pollution certificate (see below) in which case the duty is only ii55 per year.

Private HGV: Driver training and nongoods carrying vehicles used exclusively for driver training purposes may be licensed at the private heavy goods rate of duty even if they carry ballast (eg concrete blocks) to simulate driving under loaded conditions, but not loads for delivery. Other goods vehicles used for private purposes (ie carriage of goods but not in connection with a trade or

business such as privately used horseboxes) may be licensed at the private HGV rate of duty. This is currently £160 for vehicles over 3.5 tonnes.

Recovery vehicles: Vehicles constructed or permanently adapted primarily for lifting and/or towing and/or transporting a disabled vehicle and used only for recovering or moving disabled vehicles, or as directed by the police, are charged duty in accordance with their revenue weight as follows: • 3.5 to 12 tonnes-56o; • 12 to 25 tonnes—L48o;

• over 25 tonnes—L800.

Exemptions from VED also apply to vehicles used by the emergency and health services; mines, rescue and lifeboat services; disabled people; the Crown and some military services.

REDUCED POLLUTION VEHICLES Reductions in vehicle excise duty of up to fr,000 apply to HGVs built or adapted to ensure reduced pollution exhaust emissions under the provisions of the Vehicle Excise Duty (Reduced Pollution) Regulations 1998. These set out qualifying requirements for the reduced rates of duty, the issue of reduced pollution certificates where specified requirements are met and the procedure for applying for a vehicle examination in order to secure a certificate.

In addition, new duty rates apply to: • less polluting cars and light vans with engines not exceeding Lioocc for which a "graduated rate" of annual duty is charged. This is currently koo instead of the normal private car/light van (PLC) rate of .1155;

• so-called "green" (ie reduced pollution) heavy vehicles which meet stringent emissions standards.

• by David Lowe

P:

LI Commercial Motor published a wallchart showing the latest VED rates in the issue of 24-30 June. We still have ',imited supplies of the chart: ifIbu would 1)i

ke one, please write to: Commercial

,Motor, VED Chart, Room H203, uadrant House, The Quadrant, Sutton, , urrey SM2 5AS enclosing an A4 tamped addressed envelope.

THE PENALTIES

II It is an offence to use or keep an unlicensed vehicle, or one without the correct rate of tax on the road, with conviction resulting in fines of up to 11,000 for light vehicle offences and £2,500 where heavy vehicles are concerned, plus payment of back duty. Holders of 0-licences may also find these jeopardised. Exceptions to the duty payment requirement apply where a vehicle is being driven, by previous appointment, for an annual test and where vehicles are used only for short journeys, not exceeding 1.5km, between different parts of a person's land.


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