Vehicle Excise and Registration Act 1994 Schedule 2 Paragraph 5

Exemption from vehicle excise duty for fire and rescue service vehicles

Schedule 2, paragraph 5 provides that vehicles kept by fire and rescue authorities are exempt from vehicle excise duty when used or kept on a road for official fire and rescue purposes.

• Vehicles kept by a fire and rescue authority in England and Wales are exempt from vehicle excise duty when used or kept on a road for the authority's functions.
• In Scotland, the exemption applies to vehicles kept by the Scottish Fire and Rescue Service when used or kept on a road for its functions.
• In Northern Ireland, the exemption applies to vehicles kept by the Northern Ireland Fire and Rescue Service Board when used or kept on a road for the Board's functions.
• The exemption only applies while the vehicle is actively being used or kept on a road in connection with the relevant fire and rescue body's official duties.