Towing a car with no MOT or Tax

[Niall]

Do I need a special driving licence to tow?

You must hold a full driving licence to to drive vehicle and trailer combinations weighing up to 8.25 tonnes. However, if you passed your test after January 1, 1997 then these restrictions apply:

Vehicles up to 3.5 tonnes and no more than eight passenger seats (ie: officially dubbed Category B vehicles and are typical cars) with a 750kg trailer (4.25 tonnes total Maximum Authorised Mass or MAM).
Category B vehicles with larger trailers i.e. more than 750kg, provided that the combined Maximum Authorised Mass (MAM) does not exceed 3.5 tonnes and the gross MAM of the trailer does not exceed the unladen weight of the towing vehicle.
Vehicles over 3500kg MAM are classified as large goods vehicles.
To be able to tow combinations outside this ruling requires the passing of an additional test.