Vehicle Excise and Registration Act 1994 section Schedule 2 paragraph 18

Exemption for invalid vehicles

Schedule 2 paragraph 18 provides an exemption from vehicle excise duty for certain lightweight vehicles adapted for use by disabled persons.

• A vehicle adapted for an invalid and used or kept on a road is exempt from vehicle excise duty, provided it does not exceed 508 kilograms in unladen weight.
• The exemption covers all types of vehicles, including cycles fitted with mechanical propulsion attachments.
• Both conditions must be met: the vehicle must be adapted for an invalid, and it must weigh no more than 508 kg unladen.
• No vehicle excise duty is payable on qualifying vehicles, meaning they are classified as exempt vehicles.