Vehicle Excise and Registration Act 1994 schedule 2 paragraph 3A

Exemption for vehicles not carrying a driver or passenger

Paragraph 3A of Schedule 2 provides an exemption from vehicle excise duty for vehicles that are not designed for, adapted for, or used for carrying a driver or passenger.

• A vehicle qualifies as exempt if it is not constructed or adapted to carry a driver or passenger
• The exemption also applies if the vehicle is simply not used for carrying a driver or passenger
• Exempt vehicles under this provision do not attract any vehicle excise duty liability
• This provision was inserted by the Finance Act 1995