In reply to Trevers:
Neither do:
ld Vehicles – vehicles constructed before 1st January 1973 that are not used for hire or reward or in connection with a trade or business.
Fire Engines/Fire Service Vehicles
Ambulances and Health Service Vehicles
Mine Rescue and Lifeboat Vehicles
Vehicles for Disabled People
Limited Use Vehicles – vehicles used for the purposes of agriculture, horticulture or forestry that are only used on public roads in passing between different areas of land occupied by the same person. The distance travelled on public roads between two such areas of land must not exceed 1.5 kilometres.
Tractors/Agricultural Engines
Agricultural lift and loading vehicles
Since 1st January 2002 an additional category of vehicle falls within the Agricultural Machine Taxation Class (Tax Class 40) and attracts a nil rate of duty. To qualify for this additional category there are certain criteria. Vehicles must be:
Designed for off road use; and
Designed to lift and load; and
Used solely in agriculture, horticulture or forestry.
Please note that digging machines will not fall within the scope of the Agricultural Machine tax class.
Mowing Machines
Steam Powered Vehicles
Electrically Propelled Vehicles
Snow Ploughs/Gritters
Trams
Electrically Assisted Pedal Cycles
Pedestrian Controlled Vehicles
So you should have replied that given the poor state of the roads he obviously wasn't paying enough