Vehicle Excise and Registration Act 1994 schedule 2 paragraph 20D

Exemption for agricultural engines

Paragraph 20D of Schedule 2 provides that agricultural engines are exempt from vehicle excise duty.

• Agricultural engines are classified as exempt vehicles under the Vehicle Excise and Registration Act 1994.
• No vehicle excise duty is payable in respect of an agricultural engine.
• The exemption was introduced by the Finance Act 2001.
• Although exempt from duty, the vehicle may still need to be registered and display evidence of its exempt status.