Although a quick Google suggests if they are new unregistered vehicles they are exempt from CPC but if registered and used then they are not exempt from CPC. Hire and reward is the important bit. If you were delivering new vehicles to and from body builders then they absolutely are not for hire and reward. However if your dropping and collecting vehicles to a company to use for hire and reward then I’d guess they are not exempt from CPC as they will be used for hire and reward.
So it needs an answer from someone in the know as to the exact requirements.
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