(1) Mechanically propelled vehicles, registered for one year or more, used for the carriage of passengers with more than 8 seats, not including the driver e.g. a bus. (2) Goods vehicles, registered for one year or more.NOTE- Goods vehicles which are taxed privately also require a Certificate of Roadworthiness Once the vehicle is over ONE year old. (3) Goods trailers, registered for one year or mor