I propose to take Questions Nos. 1561 and 1562 together.
Vehicles used by circuses and funfair components and machinery can either be taxed at the goods rate or the machine/workshop/contrivance rate, depending on the structure of the vehicle.
The goods rate of motor tax applies where a vehicle is being used to carry goods in the course of trade or business. The machine/workshop/contrivance rate applies where a vehicle is used for the transport of a machine/workshop/contrivance which is built into the vehicle or permanently attached to it.
There are no plans to introduce a separate motor tax class for such vehicles.