Vehicle Excise and Registration Act 1994 schedule 2 paragraph 20A

Exemption for certain agricultural vehicles making short journeys on public roads

Paragraph 20A of Schedule 2 sets out the conditions under which a vehicle used for agricultural, horticultural or forestry purposes is exempt from vehicle excise duty.

• The vehicle must be used solely for agriculture, horticulture or forestry purposes.
• Any use on public roads must be limited to travelling between separate areas of land occupied by the same person.
• The distance travelled on a public road between any two such areas must not exceed 1.5 kilometres.
• All three conditions must be met simultaneously for the exemption to apply.