Motor vehicles that are used by fun fairs and circuses exclusively to transport fun fair or circus equipment are entitled to a reduced-rate lump-sum assessment. Furthermore, non-liable trailers or heavy caravans may be towed by these vehicles. However, the carriage of other goods is prohibited.
The goods trailers of fun fairs and circuses are completely exempt from the charge if the vehicle registration document specifies the special use "fun fair" and the trailer is used exclusively for transporting fun fair or circus equipment.
A signed undertaking, form 56.99 (available in German, French and Italian), must be deposited with the vehicle licensing office for each vehicle for which a reduced fun fair rate is claimed.
