Vehicle Excise and Registration Act 1994 schedule 2 paragraph 12

Exempt vehicles

Schedule 2 paragraph 12 sets out the categories of vehicles that are exempt from vehicle excise duty, meaning they do not require a paid vehicle licence to be kept on public roads.

• Certain vehicles are completely exempt from vehicle excise duty and do not need a paid licence, though they may still need to be registered and display a nil-duty licence.
• The exemption applies to specific categories of vehicle use or ownership, such as vehicles used by disabled people, emergency services vehicles, and vehicles used for agricultural or forestry purposes.
• The Finance Act 1995 amended the original exemption provisions, updating and refining which vehicles qualify for exempt status.
• Owners of exempt vehicles must still comply with registration requirements and may need to make a statutory off-road notification (SORN) if the vehicle is not being used or kept on public roads.