HC Deb 22 February 1967 vol 741 c292W
Mr. Alison

asked the Minister of Transport what category of road fund licence is applicable to vehicles carrying dogs, or other small domestic animals, when such carriage is in the course of business of licensed boarding kennels; and to what extent the law is evaded by the use of private cars for this purpose.

Mr. John Morris

A vehicle used for these purposes, and constructed or adapted for the carriage of goods or burden, would be subject to the rate of duty specified for goods vehicles in Schedule 4 to the Vehicles (Excise) Act 1962.

A private car is not regarded as so constructed or adapted, and is duitable under Scedule 5 to the Act.