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Crash course in taxation classes

9th March 2006, Page 28
9th March 2006
Page 28
Page 28, 9th March 2006 — Crash course in taxation classes
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Which of the following most accurately describes the problem?

ALAN WARWICK of Dolphin Van & Truck Rental queried the taxation class of his 7.5-tonne truck (CM 16 February).

Vehicle licensing and the payment of vehicle excise duty are governed by the Vehicle Excise and Registration Act 1994.The taxation class Heavy Goods Vehicle (HGV) is used to describe goods vehicles that weigh in excess of 3,500kg.

Goods vehicles that weigh 3,500kg or less are licensed in either the Light Goods Vehicle (LGV) tax class or the Private/ Light Goods (PLO) tax class, depending on the date that they were first registered.

I trust this information answers his query.

Darren Wheatley DVLA


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