On Mon, 01 Aug 2005 19:15:45 GMT, "Tod" <
[email protected]>
wrote:
>Hi
>
>I realise this is probably well known, but after several google searches I
>have found no useful info, so here goes.
>
>Second hand Defenders with no rear seats or windows seem much cheaper than
>their 7 seater equivalents. I'm guessing its a tax thing.
>
>Can a 3 seater have rear seats/windows fitted and if so, is there tax to
>pay. Also are their any other issues (structural/safety/or legal for
>instance) I should be aware of?
>
>Cheers, Tod
>
Unless the rules have changed, this may be of use.
I bought my first 90 in 1991, it was a hard top. I enquired of HM
Customs and Excise as to the tax implications of fitting side windows
to the rear of the front seats. I was told that I was required to
inform C & E and if I remember correctly, they sent me a form to
complete. I asked if there would be anything to pay. I was told that
the purchase tax payable was related to the age of the vehicle up to 6
years(I think), after which there was nothing to pay. HOWEVER, it was
still a requirement that C & E be informed.
Since that 90 was registered in October 1984 it was over 6 years old.
So I submitted the required paperwork and subsequently received a
written confirmation of that. I kept this letter and passed it on to
the new owner when I eventually sold the 90 some years later, so I
can't go and check it for you.
There is another issue of course; and that is insurance! I also sent
the same documentation to my insurer, as the fitting of side windows
is a modification. I also included written confirmation that the
vehicle had had rear bench seats fitted by the previous owner.
I personally, have made sure that I have always informed my insurers
in writing(and kept a copy) of any modification made to my vehicles,
just to be on the safe side in the event of a claim.
Of course the rules may have changed, but I'd advise contacting your
local Customs & Excise office to find out for yourself.
HTH
Neil
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