/2 I have recently purchased a Bedford RL 4x4 chassis
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cab. On it I have mounted an agricultural manure spreader. Could I tax it at a reduced rate of E5 per annum as a "works truck"? It will only carry a load an the public road where that road bisects a farm lie in the immediate vicinity of those premises) and will not be used for inter-farm haulage.
AIt seems fairly certain to us that you will
be able to class the vehicle as a works truck. it may also be possible to claim complete exemption from tax provided the vehicle does not travel more than six miles in any week on the public highway between land owned by the same person lie the fields of the farm).
The £5 duty is only payable on works trucks where they have to stand on theroad to be loaded which we think is unlikely in your case We suggest you approach your local taxation officer about this because it is he who has the final decision but we think you will have no difficulty in establishing your claim.