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n For the past two years, I have had a
Page 87
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contract with the local Highways Department, resurfacing roads with a gritter attachment.
I have noticed that the tanker laying the hot tar (which is owned by another firm) is not taxed and has not been plated and tested. I learnt from the driver of the vehicle that the vehicle is exempt from excise licensing and plating and testing.
Is it possible for me to operate my four tippers with no excise licensing, plating and testing and using un-rebated diesel fuel?
A It is not possible to say why the tanker
laying the hot tar is not taxed or plated and tested, or why it is running on rebated fuel, without knowing more about the vehitle and the precise section of the Law under which it is exempted.
For instance, it might be that the tanker has been accepted for exemption from excise licensing as a "road construction vehicle" This means a "vehicle constructed or adapted for use for the conveyance of built-in road construction machinery and not constructed or adapted for the conveyance of any other load except articles and materials used for the purpose of that machinery."
This description would certainly not apply to your tippers.