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8th August 1991, Page 21
8th August 1991
Page 21
Page 21, 8th August 1991 — Close to base
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Which of the following most accurately describes the problem?

We operate small dumpers taxed at the £30 rate as works trucks. They may be used only in the "immediate vicinity" of our premises, but we are not sure what that means for tax and C&U exemptions.

The trucks already cross a public road when going between parts of our premises or to tip rubbish on an adjoining site, and we have now been asked to take the rubbish to a factory about half a mile away.

Would we still be operating in our "immediate vicinity"?

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