HC Deb 17 July 1986 vol 101 cc1247-8
Mr. Brooke

I beg to move amendment No. 31, in page 101, line 4, at end insert—

`Tower wagons used by street lighting authorities etc. 1A. In section 4 of the 1971 Act (exemptions from duty) in subsection (2) for the definition of "tower wagon" there shall be substituted the following— tower wagon' means a goods vehicle—

  1. (a) into which there is built, as part of the vehicle, any expanding extensible contrivance designed for facilitating the erection, inspection, repair or maintenance of overhead structures or equipment, and
  2. (b) which is neither constructed nor adapted for use nor used for the conveyance of any load other than—
  1. (i) such a contrivance and articles used in connection therewith, and
  2. (ii) articles used in connection with the installation or maintenance, by means of such a contrivance, of materials or apparatus for lighting streets, roads or public places".'.

Mr. Deputy Speaker

With this it will be convenient to consider Government amendment No. 32.

Mr. Brooke

The two amendments propose to extend the current definition of a tower wagon used for street lighting purposes by a local authority or local authority contractor to allow for the carriage on the vehicle of street lighting poles and lamp standards.

Tower wagons used by local authorities or by a firm under contract to a local authority for the purposes of installing or repairing street lighting are exempt from the payment of vehicle excise duty. The current legislation allows for the carriage of articles used in connection with the tower wagon's lifting device. However, the High Court has held that, under current legislation, if street lighting poles are carried the entitlement to exemption from excise duty is lost.

It is now becoming not uncommon for local authorities and their contractors to carry street lighting poles on these vehicles. Many tower wagons are being designed specifically with space for the carriage of poles. It is both reasonable and in line with the original intention behind the exemption that this practice should not deprive the vehicles concerned from entitlement to the vehicle excise duty exemption.

Amendment agreed to.

Amendment made: No. 32, in page 103, line 43 at end insert—

'Tower wagons used by street lighting authorities etc. 6A. In section 4 of the 1972 Act (exemptions from duty) in subsection (2) for the definition of "tower wagon" there shall be subsitituted the following— 'tower wagon' means a goods vehicle—

  1. (a) into which there is built, as part of the vehicle, arty expanding or extensible contrivance designed for facilitating the erection, inspection, repair or maintenance of overhead structures or equipment, and
  2. (b) which is neither constructed nor adapted for use nor used for the conveyance of any load other than—
  1. (i) such a contrivance and articles used in connection therewith, and
  2. (ii) articles used in connection with the installation or maintenance, by means of such a contrivance, of materials or apparatus for lighting streets, roads or public places".'.—[Mr. Brooke.]

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