Vehicle Excise and Registration Act 1994 schedule 2 paragraph 13

A road roller is an exempt vehicle

Paragraph 13 of Schedule 2 provides that road rollers are completely exempt from vehicle excise duty.

• A road roller qualifies as an exempt vehicle under this provision
• No vehicle excise duty is payable in respect of a road roller
• The exemption applies regardless of how or where the road roller is used
• The vehicle must still be registered even though it is exempt from duty