CPA Bulletin

www.cpa.uk.net CPA Bulletin > August 2020 41 LEGAL: 2 Introduction to IR35 The Government will be introducing IR35 in April 2021, which had originally been intended for April 2020. However due to COVID-19, and the impact this had on the economy, the Government deferred its introduction. The concept of IR35 is to ensure those who are self-employed, and work like a permanent employee, should pay the same Income Tax and National Insurance Contributions, as a permanent employee. This policy has been in place for public sector bodies since 2000. MOT Testing Resumes The mandatory MOT testing for cars, vans and motorcycles for England, Scotland and Wales will resume on 1st August. Vehicles with a MOT date before this date will still have a six-month exemption if this is required. Heavy Goods Vehicle Testing: Revised Dates The Driver Vehicle & Standards Agency (DVSA) has announced the revised dates when Heavy Goods Vehicles will need to be tested by. Month MOT was originally due Date your vehicle must pass its MOT by March 2020 30th September 2020 April 2020 31st October 2020 May 2020 31st August 2020 June 2020 30th September 2020 July 2020 31st October 2020 August 2020 30th November 2020 During the early stages of COVID-19, DVSA gave two 3-month grace periods for vehicles to be tested for March/April 2020, which was reduced to only one 3-month grace period from May 2020 onwards. HGV Levy Suspended for 12 months The Department of Transport (DfT) has announced a 12-month suspension of the Heavy Goods Vehicle (HGV) Levy. The HGV Road User Levy applies to goods vehicles of 12 tonnes or more. The aim of the levy is to reflect the level of wear and tear these vehicles make on the road network. The levy amount varies according to the vehicle’s weight, axle configuration and levy duration. The Levy will be suspended from 1st August 2020 until 31st July 2021. Vehicle operators are not required to apply for any rebate to benefit from the 12-month suspension. A Levy rate of zero will automatically apply at a vehicle’s normal VED/Levy renewal date from August onwards, so that each vehicle will individually benefit. InMarch, the Department for Transport (DfT) and the Driver & Vehicle Standards Agency (DVSA) published a consultation which sought views on the Driver Certificate of Professional Competence (DCPC). The Driver & Vehicle Standards Agency (DVSA) published their response at the end of June, on their consultation to improve the Driver Certificate of Professional Competence (DCPC). They have announced the following changes: • allowing 12 out of the 35 hours to be in the form of e-learning • allowing training programmes that align with drivers work such as dangerous goods and transport of passengers • there will be no change to the current exemption for maintenance personnel driving category D and D1 vehicles • it will adopt the reworded exemption for non-commercial drivers without the wording “for personal use” • in view of the legal difficulties, it is not currently possible to implement the proposal to exempt drivers of vehicles in rural areas • allowing an exemption for drivers in some industries including agriculture, horticulture, forestry, and farming • continue to recognise Swiss Driver CPC Other points to note are: • No decision has been made, but DfT will consider comments about whether a driver of a heavier alternatively-fuelled vehicle, driven on a category B (car) licence, requires a Driver CPC. • Those employed by or owning an agricultural, horticultural, forestry farming or fishery business, do not need a DCPC to transport goods as part of the business’s economic activity, as long as driving is not the driver’s principal activity. • DfT intends to maintain its current flexibility by not imposing a syllabus and allowing drivers to choose their own courses, including (but not restricted to) training required for the transport of dangerous goods, training on animal transport and for the carriage of passengers. Driver CPC Consultation Update Review of the CPA’s Hire Conditions The CPA is in the process of reviewing all the suggested amendments and additions received from Members. These will soon be circulated to the working group for consideration and comment. If you would be interested in participating in the working group, then please let me know. Email david.smith @ cpa.uk.net