The taxpayer owned and operated vehicles for discharging cesspool waste over agricultural land. He sought to reclaim the rebate entitlement for heavy oil. It was held that the four wheeled vehicles were off-the-road vehicles even if they would be driven on roads to and from the work sites. It was not an agricultural vehicle but was entitled as an off road vehicle if it was not otherwise entitled to a rebate, if it was designed and constructed mainly for use off the roads, and if it could not exceed 25 mph under its own power.
Times 16-Mar-2000
Hydrocarbon Oil Duty Act 1979
England and Wales
Road Traffic, Transport, Agriculture
Updated: 09 January 2022; Ref: scu.89763