Towing a broken down vehicle

[Clifford Pope]

My friend used this exemption to recover an untaxed car he had just bought, and drove it from Wales to his home town, Leicester. He had pre-booked an MOT. Stopped by police at a random check, he gave this explanation and it was accepted. They did check with the MOT tester.
It was on a Sunday, and as it happened the garage do some Sunday MOTs. But as long as parked off the road, he could legitimately have left it there ready for Monday.
The extension to the exemption, allowing an untaxed car to be taken to an MOT or to a garage for repairs, is stated on the MOT failure form. The repairs have to be MOT-related though.

The MOT-exempt brakedown truck trick is used by some LandRover enthusiasts. With a simple hand-crane on the back, it becomes exempt from MOT. I've never heard of it only being valid while actually in use for a breakdown. Even a genuine breakdown truck has to do other things sometimes, like go in for sevicing, or get called out to a job that in the event can be fixed and doesn't need a tow.
A similar exemption applies to tractors, fire engines, and ambulances. Lots are used just for shows, and never see any real action.

when car attached to another,same as trailer so no tax mot needing,but must by no means disconnected from tow car.also needing same lighting as trailer,also therefore sorn not relevant