Vehicle Excise and Registration Act 1994 schedule 2 paragraph 6

Ambulances

Schedule 2 paragraph 6 provides that ambulances are exempt from vehicle excise duty, subject to specific conditions regarding their construction, use and identification.

• Ambulances are classified as exempt vehicles, meaning no vehicle excise duty is payable.
• The vehicle must be built or adapted specifically for carrying sick, injured or disabled people to or from welfare centres or places of medical or dental treatment.
• The vehicle must not be used for any purpose other than transporting such people.
• The vehicle must be clearly marked with the word "Ambulance" on both sides so that it is readily identifiable.