Mr. Robert AinsworthTo ask the Secretary of State for Transport (1) how the fixtures and fittings in a motor caravan are categorised for road fund licence purposes; [33909]
(2) under what statutory authority vehicles weighing more than 3.5 tonnes gross vehicle weight and registered as motor caravans are categorised by the Driver and Vehicle Licensing Authority as private heavy goods vehicles for the purposes of charging road fund licence fees. [33910]
82W
§ Mr. NorrisFixtures and fittings in a motor caravan are treated as goods or burden for vehicle excise duty classification purposes. Privately used motor caravans are classed as private and light goods if weighing up to 3.5 tonnes and those weighing over 3.5 tonnes fall within the special vehicles class, as heavy goods vehicles used privately. VED of £140 and £150 respectively is payable. Those weighing over 3.5 tonnes and used commercially are subject to HGV rates of duty. Schedule 1 to the Vehicle Excise and Registration Act 1994 as amended by the Finance Act 1996 is the main relevant provision under which VED for motor caravans weighing over 3.5 tonnes and used privately is prescribed.