Vehicle Excise and Registration Act 1994 section 20F

Exemption for steam powered vehicles

Paragraph 20F of Schedule 2 provides that steam powered vehicles are exempt from vehicle excise duty.

  • Steam powered vehicles are classified as exempt vehicles under the Vehicle Excise and Registration Act 1994.
  • This exemption applies regardless of the age or type of the steam powered vehicle.
  • No vehicle excise duty is payable in respect of a vehicle that is powered by steam.
  • The exemption was introduced by the Finance Act 2001.

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