EXCISE DUTY – RED DIESEL – ASSESSMENT & PENALTY – Appellant using a tractor fuelled by red diesel and licensed under the Vehicle Excise and Registration Act 1994 on a construction site off public road – whether an excepted vehicle – no – satisfied no grounds for a reasonable excuse – Appeal dismissed.
MANCHESTER TRIBUNAL CENTRE
ADDISON PLANT LIMITED Appellant
- and -
HER MAJESTY'S REVENUE and CUSTOMS Respondents
Tribunal: MICHAEL TILDESLEY OBE (Chairman)
ELIZABETH POLLARD (Member)
Sitting in public in North Shields on 5 November 2008 adjourned for additional submissions until 21 January 2009
William Alan Addison, managing director, appeared for the Appellant
Richard Chapman counsel instructed by the Solicitor's office of HM Revenue & Customs, for the Respondents
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(1) The Respondents lodge with the Tribunal and the Appellant written submissions on the construction of schedule 1 of the Hydrocarbon Oil Duties Act 1979 (hereinafter 1979 Act) with specific reference to paragraph 2 entitled Tractors and the implementation date of SI 2007/93 by no later than 4pm on 17 December 2008.
(2) The Appellant shall have a right of reply to be served on the Tribunal and the Respondents by no later than 4pm on 7 January 2009.
(3) The Tribunal shall advise the parties by no later than 4pm on 21 January 2009 whether it will determine the Appeal without a further hearing.
(1) The number of days the tractor was operating on site each week.
(2) The number of weeks the tractor was on site.
(3) The number of hours each day it was in operation.
(4) An average time in percentage terms that the tractor was laid idle whilst in operation.
(5) The average number of litres of fuel used per hour.
(1) The tractor, S73 LHN, was not an excepted vehicle within the meaning of schedule 1 of the 1979 Act.
(2) The Appellant used red diesel as fuel for the tractor in contravention of section 12(2) of the 1979 Act.
(3) The Appellant did not challenge the quantum of the assessment issued on 19 February 2007.
(4) There was no substance to the Appellant's allegation of misdirection. The Appellant offered no other reasons as a reasonable excuse.
MICHAEL TILDESLEY OBE
RELEASE DATE: 3 March 2009