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why are some vehicles (esp lorries) tax & mot exempt?

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cardi88 | 17:57 Sat 18th Aug 2007 | Motoring
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looking in the classifieds in a magazine i noticed some of the lorries were tax & mot exempt - what are the conditions for these exemptions? can they still be used on road?
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Agricultural use is one such example - allowed on the highway only for specified purposes.

Breakdown recovery vehicles is another that is tax and mot exempt. and some dumper trucks.
Of course these must be owned by a business and used only for the course of business to be exempt.

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