A Taxing Issue
At Treka Bus we've recently noticed some confusion in our industry regarding the correct initial registration and taxation class for minibuses. With this in mind we've taken the time to provide a simple overview of each taxation class that may apply and what they entail. DPV Tax Class
A minibus used exclusively for carrying disabled passengers. The operator will need to provide the minibus supplier with a letter on the organisations headed paper stating that the minibus will only be used for this purpose. Bus Tax Class
A minibus normally falls into the Bus tax class if it is to be used by the keeper for hire or reward. However this does not apply to minibuses used for hire or reward if covered by Section 19 or Section 22 Permits. A vehicle is considered to be used for hire or reward if payment is made for services, which include the carrying of passengers. This includes services where payment may be indirect, an example of this might be a social club courtesy service. Private Light Goods (PLG) Tax Class
A minibus which is not used for hire or reward, or used for hire or reward but covered by a Section 19 or Section 22 Permit, falls into the PLG tax class.
Section 19 - Issued by the traffic commissioner (and certain accredited organisations) to non-profit making bodies that run transport services which benefit the community and allows vehicles to be operated for hire or reward without a full Public Service Vehicle Operators licence.
Section 22 – Also issued by the traffic commissioner (and certain accredited organisations), for social and welfare needs of one or more communities to provide a community bus service. However unlike Section 19 permits, community bus services are local bus services and can carry the general public.