Ayrshire County Council v. Lindsay [1923] ScotLR 494 (26 May 1923)

Ayrshire County Council v. Lindsay [1923] ScotLR 494 (26 May 1923)

The Chevrolet motor lorry, being constructed and used solely for the conveyance of goods in the course of trade (dairy farming), falls under section 5 of the Second Schedule to the Finance Act 1920 and is liable to an excise duty of £16, as it exceeds 12 cwts but does not exceed 1 ton unladen. It is not a road locomotive, agricultural engine, or tractor used for haulage solely in agriculture, nor is it to be taxed by horsepower.

Citation
[1923] ScotLR 494
Parties
First Party: Ayrshire County Council; Second Party: Thomas Cunningham Lindsay
Jurisdiction
Scotland
Judgment Date
26 May 1923
Procedural Posture
Special Case Stated for Opinion of the Court (tax/excise Duty) / Inner House, Second Division, Court of Session (final Judgment)
Outcome
The Court answered the third question of law (goods vehicle in trade, £16) in the affirmative, and the first, second, and fourth questions in the negative. The lorry is to be taxed at £16 under section 5 of the Second Schedule to the Finance Act 1920.
Legal Topics
Excise Duty on Vehicles, Interpretation of Finance Act 1920, Classification of Mechanically Propelled Vehicles, Agricultural Use Vs. Trade Use, Statutory Construction
Revenue Law Taxation Administrative Law Excise Duty on Vehicles Interpretation of Finance Act 1920 Classification of Mechanically Propelled Vehicles Agricultural Use Vs. Trade Use Statutory Construction

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Parties

Ayrshire County Council

First Party

Thomas Cunningham Lindsay

Second Party

Procedural Posture

Special Case Stated for Opinion of the Court (tax/excise Duty) / Inner House, Second Division, Court of Session (final Judgment)

Legal Issues

  1. 1 What is the correct classification for excise duty purposes of a Chevrolet motor lorry used by a dairy farmer for transporting milk and farm supplies?
  2. 2 Does the vehicle fall under the category of road locomotive/agricultural engine (£25), vehicle for conveyance of goods in trade (£16), tractor/agricultural tractor used for haulage in agriculture (£6), or by horsepower (£1 per unit)?

Ratio Decidendi

The Chevrolet motor lorry, being constructed and used solely for the conveyance of goods in the course of trade (dairy farming), falls under section 5 of the Second Schedule to the Finance Act 1920 and is liable to an excise duty of £16, as it exceeds 12 cwts but does not exceed 1 ton unladen. It is not a road locomotive, agricultural engine, or tractor used for haulage solely in agriculture, nor is it to be taxed by horsepower.

Court Disposition

The Court answered the third question of law (goods vehicle in trade, £16) in the affirmative, and the first, second, and fourth questions in the negative. The lorry is to be taxed at £16 under section 5 of the Second Schedule to the Finance Act 1920.

Orders

  • The lorry is to be taxed at £16 excise duty for the year 1922 under section 5 of the Second Schedule to the Finance Act 1920.