First of all, a distinction must be made between the application of the exemptions in the LP-VO between tractors and jeeps.
As towing vehicles, tractors are covered by the exemption pursuant to Section 2 (2) Z 2 LP-VO. However, this exemption is limited to vehicles with a maximum permissible speed of max. 40 km/h. There is no obligation to keep a steering log for these vehicles.
In the meantime, experience has shown that more and more tractors are being registered with higher maximum permissible speeds, for which the above-mentioned exception does not apply. Drivers of tractors with a maximum speed of over 40 km/h are obliged to keep a steering log.
For jeeps, it must be clarified whether they have been registered as M1 (passenger car) or as N1 (vehicle for the carriage of goods with a maximum permissible mass of no more than 3,500 kg) according to the registration certificate.
If an M1 registration exists, an exemption from the steering log obligation must be assessed in accordance with § 2 Para. 2 Z 5 LP-VO. The current wording of this provision pursuant to Federal Law Gazette II No. 2022/166 must also be taken into account:
§ 2 (2) Drivers of the following vehicles are exempt from the obligation to keep a driving log:
5. other motor vehicles within the meaning of § 2 Para. 1 Z 5 and 6 KFG 1967 (passenger cars, combination vehicles), if these are not used for commercial passenger transport and driving the vehicle is not the main activity for the driver, […].
The question arises as to whether or not driving the jeep used to clear snow is the employee’s main activity. Here, the written employment contract is only to be considered secondarily, but primarily the activity actually performed (which does not necessarily have to correspond to the written agreement). If an employee’s main activity on a working day is clearing snow with a Jeep, whereby driving the vehicle is the actual main activity, there is an obligation to keep a driving log on this day in any case.
If an N1 permit is available (also possible from a tax law perspective), an exception to the driving log obligation must be assessed in accordance with Section 2 (2) no. 7 LP-VO.
7. motor vehicles for the carriage of goods with a gross vehicle weight of no more than 3.5 tons, if driving a motor vehicle is not the driver’s main professional activity and the driving time during a calendar week
a) is less than two hours per day, or
b) less than four hours per day, provided that the weekly driving time is less than one fifth of the weekly working time (§ 3 para. 1 AZG).
This raises the question of both the main professional activity and the duration of the daily or weekly driving time. In other words, if the employees are used to clear snow (it can be assumed that driving is not the main professional activity of the snow clearer) with the N1 jeep and
- the daily driving time is more than 2 hours,
- the driving time within a week is more than 4 hours on individual days or
- the driving time within a week is more than 2 hours but less than 4 hours on individual days, but the weekly driving time is more than one fifth of the weekly working time (= 8 hours)
it is mandatory to keep a driving log.