Vehicle Excise and Registration Act 1994 section 20B

Exemption for agricultural tractors and off-road tractors

Section 20B provides that certain tractors — agricultural tractors and off-road tractors — are exempt from vehicle excise duty (road tax), provided they meet specific conditions regarding their use or design.

• Agricultural tractors and off-road tractors are exempt from vehicle excise duty.
• An agricultural tractor is one used on public roads solely for agriculture, horticulture, forestry, or roadside vegetation maintenance.
• Roadside vegetation maintenance includes cutting verges bordering public roads and cutting hedges or trees bordering those roads or verges.
• An off-road tractor is one designed primarily for off-road use and physically incapable of exceeding 25 miles per hour on level ground under its own power.