Vehicle Excise and Registration Act 1994 schedule 2 paragraph 3

Exemption for vehicles not designed for carrying people

Schedule 2 paragraph 3 exempts from vehicle excise duty any vehicle that is not built, adapted, 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 where the vehicle is simply not used for carrying a driver or passenger, even if it could be
• No vehicle excise duty is payable on vehicles that meet this condition
• Typical examples include certain remotely operated or autonomous machines and trailers that no person rides on