Q When my untaxed forklift truck was loading a vehicle on
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the roadway outside my premises, a police constable told the driver that it should have a road fund licence disc. My neighbour uses untaxed fork-lifts to transfer goods from a warehouse to other premises on the other side of the road. It seems that the two activities are similar ; are we both in the wrong ?
A Yes, you are both wrong. Section 7 of the Vehicles (Excise) Act 1971 allows a vehicle used on a road only to pass from land in the occupation of the vehicleuser to other land occupied by him and not exceeding six miles a week to escape Excise duty. Presumably, your neighbour has gained exemption from duty under this Section but he cannot legally use the vehicles to carry goods from one place to another on a road. He may use the vehicles on a road only to gain access, that is to transfer the vehicle from one place to another. Any other use cancels the exemption from duty.
In the same way, your vehicles are not taxed, presumably, because they are normally used only within your premises and do not normally go on to a road. if they are used on a road then they must pay Excise duty unless exempted under Section 7.
From what you say, it would appear that your forklift could be licensed as a works truck at £5 a year. Among the definitions of a works truck is " . . a goods vehicle designed for use in private premises and used on public roads only for the carrying of goods between such premises and a vehicle on a road in the immediate vicinity. , . ."