Vehicle Excise and Registration Act 1994 schedule 2 paragraph 10

Mine rescue vehicles

Paragraph 10 of Schedule 2 provides an exemption from vehicle excise duty for vehicles used exclusively in mine rescue operations or for transporting emergency winding-gear to mines.

• Vehicles used solely as mine rescue vehicles are exempt from vehicle excise duty.
• Vehicles used solely for conveying or drawing emergency winding-gear at a mine are also exempt.
• The exemption requires that the vehicle is used exclusively for one of these qualifying purposes — any other use would remove the exemption.
• This is a complete exemption, meaning no vehicle excise duty is payable at all for qualifying vehicles.