Vehicle Excise and Registration Act 1994 schedule 2 paragraph 20C

Exemption for light agricultural vehicles

Paragraph 20C of schedule 2 provides an exemption from vehicle excise duty for certain light agricultural vehicles that meet specific weight, design and use criteria.

• A light agricultural vehicle is exempt from vehicle excise duty if it satisfies all four qualifying conditions.
• The vehicle must have a revenue weight of no more than 1,000 kilograms and must be designed to seat only the driver.
• The vehicle must be designed and constructed primarily for off-road use.
• The vehicle must be used solely for purposes relating to agriculture, horticulture or forestry.