Duties Act 1997 No 123
Current version for 1 December 2014 to date (accessed 18 December 2014 at 08:29)
Chapter 9Part 3Section 270B

270B   Exemption for caravans

(1)  Duty under this Chapter is not chargeable on an application to register a motor vehicle if the motor vehicle is a caravan.
(2)  In this section:

caravan means a trailer (within the meaning of the Road Transport Act 2013), including a camper trailer, that is permanently fitted for human habitation in connection with a journey.

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