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Q If a vehicle is fitted with a scissors-lift platform, can
Page 74
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it be classified as a tower wagon and therefore exempt from Excise Duty?
We have such a vehicle which we use for work on building sites and would like to 'claim exemption if this is possible.
AYour vehicle appears to conform with the definition of a tower wagon contained in Schedule 4 paragraph 9 (i) of the Vehicles (Excise) Act 1971.
A tower wagon is described as a -goods vehicle (a) into
which there is built, as part of the vehicle, any expanding or extensible contrivance designed for facilitating the erection, inspection, repair or maintenance of overhead structures or equipment; and (b) which is neither constructed nor adapted for use nor used for the conveyance of any load except such a contrivance and articles used in connection therewith."
However, the exemption from Excise Duty contained in .Section 4(k) of the Act refers only to tower wagons used on street lighting work. It would seem, therefore that your vehicle should be taxed in accordance with paragraph 3 of Table A in Part II of Schedule 4 to the Act according to its unladen weight.