“Special Types” vehicles are goods vehicles or locomotives used for out of the ordinary operations. The conditions for tax in the Special Types tax class are: (A) Constructionally Goods vehicle or a locomotive that is itself carrying an abnormal indivisible load or used to pull trailers carrying abnormal indivisible loads. (B) Use The Road Vehicles (Authorisation of Special Types) (General) Order 2003 (STGO) or the Motor Vehicles (Authorisation of Special Types) Order NI 1997 authorises abnormal indivisible loads to be moved on roads. Special vehicles or trailers carrying loads of exceptional dimensions may be used on the road under the STGO. The STGO Regulations can be found on the internet at: www.legislation.gov.uk/uksi/2003/1998/contents or www.legislation.gov.uk/nisr/1997/109/contents