Vehicle Excise and Registration Act 1994 schedule 2 paragraph 20H

Exemption from vehicle excise duty for snow plough vehicles

Paragraph 20H provides an exemption from vehicle excise duty for vehicles used, or kept for use, in clearing snow from public roads.

• A vehicle used for clearing snow from public roads using a snow plough or similar device is exempt from vehicle excise duty.
• The exemption covers the vehicle while it is actually being used for snow clearance, while travelling to or from the place of use, or while being kept ready for such use.
• It does not matter whether the snow plough or similar device is a permanent part of the vehicle or a separate attachment.
• The exemption applies only to snow clearance on public roads, not private land.