Vehicle Excise and Registration Act 1994 schedule 2 paragraph 4

Exemption from vehicle excise duty for fire engines

Schedule 2 paragraph 4 provides that fire engines are exempt from vehicle excise duty, provided they meet certain conditions regarding their construction and use.

• Fire engines are completely exempt from vehicle excise duty — no road tax is payable.
• The vehicle must be constructed or adapted for fire fighting, salvage operations, or both.
• The vehicle must be used solely for purposes falling within the functions of the relevant fire and rescue authority for the part of the UK in which it operates.
• The exemption applies regardless of who actually uses the vehicle, as long as the purposes relate to fire and rescue functions.