Q I use a Harvey Frost tow-boy for towing cars and
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vans; could you please advise me if vehicles transported on this need to be tuned, tested or insured?
A It is not clear for what reason you are towing cars and vans; it might make a difference.
The tax position is that the Vehicles (Excise) Act 1971 provides for Excise duty to be paid in respect of every mechanically propelled vehicle used or kept on any public road. Therefore, if the vehicle is simply on a public road it is either being used or kept there and tax is payable.
However; exemption is provided for vehicles being taken to or from a compulsory test or taking it to or from a place in order to remedy defects on which the vehicle was refused a test certificate. There are other exemptions but none of these would appear to relate to the case you have quoted.
Alternatively, you might be a motor dealer and operate under trade plates when these would cover the wholemovement. That is, the towing vehicle and that being towed.
Similarly, the foregoing might be applied to the testing of the vehicle being towed, because it is not moving under its own power, the insurance position is covered under the provisions made for by the policy which refers to the towing vehicle.