Mobile Concrete Pump Vehicle Licence Cost

HL Deb 05 July 2000 vol 614 c140WA

Earl Attlee

asked Her Majesty's Government:

What is the appropriate vehicle excise duty rate for a concrete pumping machine based on a 32 ton eight-wheel tipper truck chassis:

1. (a) before the case R v Reilly Concrete Pumping; and
2. (b) after the case R v Reilly Concrete Pumping. [HL3023]

Lord Whitty

The Appeal Court ruled in the case ofR v Reilly Concrete Pumping that a mobile concrete pump should be taxed as a goods vehicle rather than a mobile crane. A mobile crane based on four-axle chassis with a maximum operating weight of 32 tonnes would pay £165 in VED. As a result of the Appeal Court ruling, a concrete pumping machine based on a similar chassis would pay an annual rate of £4,400.