n We operate four breakdown vehicles ‘•a• of various sizes,
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and specialize in recovery work. We also operate a low-loader on limited trade plates solely for the purpose of removing badly damaged vehicles from the scene of an accident, or broken-down vehicles to our, or other, garages. Since the new single plate came out on January 1, 1970, is this low-loader classed as a purpose-built breakdown vehicle and so is exempt from taxing and plating, or must it be taxed because we cannot use the plates? If it has to be licensed, under what grade will it be?
A Since the new single trade licence took rnS effect on Jan 1 (CM November 211 it would appear that your low loader is not exempt from taxation because the definition
of the term recovery vehicle which is used in the regulations says that this "means a vehicle on which is mounted apparatus designed for wholly or partly raising or for drawing a disabled vehicle and which is not designed primarily for the conveyance of goods other than a disabled vehicle wholly raised by that apparatus and which carries no other load other than articles required for the operation of. or in connection with, that apparatus or otherwise for dealing with disabled vehicles".
In other words, unless your low-loader is equipped with special lifting gear you are not able to operate it on trade plates for recovery work, although you will be able to use the vehicle on the new trade plates for either testing or demonstration purposes or for carrying -a load consisting of parts accessories or equipment designed to be fitted to the vehicle and of tools for so fitting them-.
For taxation purposes the vehicle will have to be taxed at the goods rate at the appropriate unladen weight. Details of the new trade licences are in the Finance Act 1969 schedule 12 parts 1 and 2. and in the Road Vehicles (Registration and Licensing) (Amendment) (No. 21 Regulations 1969, SI 1589.
So far as plating and testing is concerned, the vehicle will only be exempt if it comes within the category of breakdown vehicles which are listed as exempt in schedule 2 of the Goods Vehicle (Plating and Testing) Regulations 1968. But the definition of these is the same as that given above for recovery vehicles, so it is not exempt and it must be MoT tested and plated.