Vehicle Excise and Registration Act 1994 section 20J

Exemption for road gritting vehicles

Section 20J provides an exemption from vehicle excise duty for vehicles that are built and used exclusively for spreading material on roads to deal with frost, ice, or snow.

• A vehicle qualifies as exempt from vehicle excise duty if it is specifically constructed or adapted for spreading material on roads to combat winter weather conditions such as frost, ice, or snow.
• The vehicle must be used solely for this gritting or spreading purpose — any other use would disqualify it from the exemption.
• The exemption covers the conveyance of the spreading machinery itself, along with any articles or materials used in connection with that machinery, such as grit or salt.
• Both purpose-built gritting vehicles and those that have been adapted for the role can qualify, provided the sole-use condition is met.