a l intend to buy an artic tractive unit and use
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it to haul other operators' loaded trailers. Because I will have no trailer of ray own to match with
I am at a loss as to how I should declare its unladen weight for road fund purposes. Presumably, the tractive unit
AGoods vehicles are taxed in accordance with the provisions of Schedule 4 of
the Vehicles (Excise) Act 1971. In Paragraph 6 of that schedule it is stated that where a goods vehicle used for drawing a trailer has a trailer attached to it by partial superimposition, the vehicle and trailer shall, for the purpose of determining the annual rate of duty applicable to the vehicle, be treated as if together they formed a single vehicle.
Thus, you should tax the unit matched with the heaviest type of trailer you expect to use it with. If you propose to match it only with simple flat trailers then you should remember that these are the only kind of trailer you will be able to have. To gain the greatest flexibility you will have to tax it matched with a heavier type of boxvan trailer.