a We operate a mobile shotblasting outfit which consists of a
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compressor and ancillary equipment permanently mounted in a 10-ton-gross boxvan. Could you tell us if the vehicle can be taxed as plant?
If "Yes' to the above, is the vehicle subject to an annual MoT test and does the driver (who is also the operator) need an hgv licence? And • may we carry approximately one ton of shotblasting material in the vehicle when going out to a job?
AThere is not a vehicle
taxation classification under the heading of "plant" defined in the Vehicle (Excise) Act 1971, though such vehicles as road construction vehicles or vehicles fitted with machinery for spreading materials on road to combat frost, snow and ice are exempted from paying duty.
We have consulted the Vehicle Licensing Centre, at Swansea, and have established that the vehicle you describe falls to be taxed as a general goods vehicle under Schedule 4 Section 5(1) of the Vehicles Excise Act 1971.
This states that "a mechanically propelled vehicle constructed or adapted for use and used for the conveyance of a machine or contrivance and no other load except articles used in connection with the machine or contrivance, not being a vehicle for which an annual rate of duty is specified in Schedule 3 to this Act, shall, notwithstanding that the machine or contrivance is built in as part thereof, be chargeable with duty at the rate which would be applicable if the machine or contrivance were burden and were not included in the unladen weight of the vehicle."' So, in assessing the unladen weight of your vehicle for taxation purposes, the weight of the shotblasting equipment may be disregarded.
The vehicle will be subject to plating and testing and the driver will need an hgv driving licence. And because the vehicle is taxed at the general. goods vehicle rate, you. will be able to carry shotblasting material also.