HL Deb 03 July 2000 vol 614 cc114-5WA
Earl Attlee

asked Her Majesty's Government:

In the light of the case R v Reilly Concrete Pumping, what is the correct taxation class for the following types of vehicle:

  • (a) a mobile crane;
  • (b) a digging machine;
  • (c) a concrete pumping machine; and
  • (d) a works truck,
where the vehicle was originally designed and constructed as a goods vehicle; and [HL3019]

In the light of the case R v Reilly Concrete Pumping, what is the correct taxation for the following classes of vehicle if they were originally designed, constructed and are still used as:

  1. (a) a mobile crane;
  2. (b) a digging machine;
  3. (c) a concrete pumping machine; and
  4. (d) a works truck, [HL3020]

Lord Whitty

For (a), mobile cranes, and (b), digging machines, the relevant sections of Part IV of Schedule 1 to the Vehicle Excise and Registration Act 1994 do not refer to the vehicle's original design and construction, but their design and construction at the time when they were being used for these purposes. Both types would therefore fall to be taxed in the Special Vehicles class with an annual rate of duty of £165.

For (c), a concrete pumping machine, the effect of the Appeal Court judgement in R v Reilly Concrete Pumping is that such a vehicle should be licensed in the goods vehicle tax class appropriate to its operating weight and axle configuration. This applies regardless of whether the vehicle was originally constructed as a concrete pump or adapted from a vehicle chassis originally used for other purposes.

For (d), a works truck, so long as the vehicle was designed for use within private premises and is used in accordance with paragraph 4(6) of Schedule 1 to the Vehicle Excise and Registration Act 1994, the vehicle would fall to be licensed as a works truck in the Special Vehicles tax class, with an annual rate of duty of £165.