Tax and tachos for training vehicle
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Can an articulated vehicle taxed at the £100 PLG rate for driver-training purposes be used occasionally to carry some training aids, such as cones and empty pallets?
And can you confirm that, whether or not such odds and ends are carried, the vehicle does not require a tachograph?
The exemption from tax at the goods rate applies only when a goods vehicle is not used to carry goods for hire or reward or in connection with a trade or business.
Carrying marker cones or pallets would amount to carrying goods in connection with your business.
The EC hours and tachograph law does not apply to a vehicle used for driving instruction with a view to obtaining a driving licence so long as it, or any trailer being drawn, is not being used to carry goods for hire or reward or in connection with a trade or business. So, if you were to use the vehicle for carrying goods, more tax would be due, the hours and tacho rules would apply and you would need an Operator's Licence.