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Is it permissible to tow an unregistered and ,disabled vehicle on an ambulance or dolly? In moving old vehicles during restoration, such use of an ambulance would be much simpler than using a trailer for short runs, although I appreciate that such use involves speed limitations. Trade plates are not available and the restorations are not in course of business. Ait is not permissible to tow an untaxed disabled vehicle by any means unless this is done under trade plates. Section 8(1) of the vehicles (Excise) Act 1971 makes it an offence for any person to use or keep on a road any mechanically propelled vehicle for which an Excise licence is not in force.
A brokendown vehicle being towed is being "used or kept on a road" and must be currently licenced.
Trade plates are a kind of Excise licence and, in use, cover the towing vehicle and the one being towed.