What was the snow plough vehicle excise duty exemption under the Vehicle Excise and Registration Act 1994?

Schedule 2, paragraph 14 of the Vehicle Excise and Registration Act 1994 exempted vehicles from vehicle excise duty when they were used for clearing snow from public roads by means of a snow plough or similar device. The exemption also covered vehicles travelling to or from clearing locations or kept ready for such use.

Did the snow plough exemption require the plough to be permanently attached to the vehicle?

No. The legislation explicitly provided that it did not matter whether the snow plough or similar device was built into the vehicle as an integral part or was a separate piece of equipment attached to it. This gave flexibility, covering both purpose-built snow ploughs and ordinary vehicles fitted with detachable plough blades.

Is the snow plough vehicle excise duty exemption still in force in the United Kingdom?

No. The snow plough exemption under schedule 2, paragraph 14 was repealed with effect from 1 July 1995 by the Finance Act 1995. Vehicles used for clearing snow from public roads no longer benefit from this specific exemption and are now subject to vehicle excise duty in the normal way.

In what situations did the snow plough exemption apply to a vehicle?

The exemption applied in three situations: when the vehicle was actively being used for snow clearing on public roads, when it was travelling to or from the location where it would be or had been used for that purpose, and when it was being kept available and ready for snow clearing duties.

Vehicle Excise and Registration Act 1994 schedule 2 paragraph 14

Exemption for snow plough vehicles

Schedule 2, paragraph 14 provided an exemption from vehicle excise duty for vehicles used, or kept for use, in clearing snow from public roads.

Vehicles used for clearing snow from public roads by means of a snow plough or similar device were exempt from vehicle excise duty.
The exemption covered vehicles while actively being used for snow clearing, while travelling to or from the place of use, or while being kept ready for such use.
It did not matter whether the snow plough or similar device was built into the vehicle or was a separate attachment fitted to it.
This exemption was repealed from 1 July 1995 by the Finance Act 1995, so it is no longer in force.

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