Tax Exemption for "Specials"
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ICE-CREAM vans, bullion vans and I mobile offices are affected by revised minimum requirements issued by the Commissioners of Customs and Excise last week, enabling such vehicles to qualify for exemption from purchase tax. Failure to comply with these conditions would make the vehicles concerned chargeable with tax at the rate of 50 per cent. on wholesale value.
Ice-cream vans which do not already fulfil the requirements for exemption as a mobile canteen or travelling shop must meet the following alternative qualification for exemption. They must be fitted with sliding windows, a counter, shelves, adequate storage accommodation, a sink unit and provision for hot water. They must also have an internal height over the serving floor space not less than 5 ft. 9 in. Provided the total amount of alternative storage accommodation is adequate, the inclusion of a permanently fitted conservator is not essential.