Vehicle Excise and Registration Act 1994 schedule 2 paragraph 8

Exemption for NHS vehicles made available to health and care bodies

Paragraph 8 of Schedule 2 provides that vehicles made available by the Secretary of State or the Welsh Ministers under NHS legislation to certain bodies are exempt from vehicle excise duty, provided they are used in accordance with the terms on which they were made available.

• Vehicles provided by the Secretary of State or Welsh Ministers under NHS legislation are exempt from vehicle excise duty.
• In England and Wales, the exemption covers vehicles made available to persons, bodies, or local authorities under the National Health Service Act 2006 or the National Health Service (Wales) Act 2006.
• In Scotland, the exemption covers vehicles made available to local authorities, education authorities, or voluntary organisations under the National Health Service (Scotland) Act 1978.
• The exemption only applies if the vehicle is used in accordance with the terms on which it was made available.