Which are the only vehicles that may be exempt from having mudguards?
Special vehicles
Explanation
**Special vehicles** are those designed to perform specific tasks or services, such as excavators and tractors. These vehicles can have their own engine or be towed.
- **Motorized special vehicles**: Include vehicles such as the Quad-ATV, tractors, motor tillers, and self-propelled machines.

- **Towed special vehicles**: Include agricultural trailers and towed machines.

These vehicles have unique characteristics that allow them not to have **mudguards**, unlike other types of vehicles such as cars, trailers, and semi-trailers, which must have them to protect against splashes and dirt.
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