Vehicle Excise and Registration Act 1994 section 20E

Exemption for mowing machines

Section 20E provides that mowing machines are exempt from vehicle excise duty.

  • A mowing machine is classified as an exempt vehicle under the Vehicle Excise and Registration Act 1994.
  • No vehicle excise duty is payable in respect of a mowing machine.
  • This exemption was introduced by the Finance Act 2001.
  • The exemption applies to the vehicle itself, meaning no road tax disc or duty payment is required for a mowing machine.

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