The “Special Vehicle” tax class includes:
- Mobile Crane
- Mobile Pumps
- Digging Machine
- Works Truck
- Road Roller
- Showman’s HGV
- Showman’s Haulage
Vehicles of these descriptions not exceeding 3,500kg revenue weight pay the PLG rate and tax in the PLG class. Vehicles of these descriptions over 3,500kg pay the basic HGV rate and tax in the Special Vehicles class. If these vehicles are used for purposes outside this concession, the appropriate HGV rate applies.