Vehicle Excise and Registration Act 1994 schedule 2 paragraph 17

Exempt vehicles

Schedule 2 paragraph 17 sets out the exemption from vehicle excise duty for certain categories of vehicles, specifying which vehicles are not required to have a vehicle licence or pay vehicle excise duty.

• Certain vehicles are completely exempt from vehicle excise duty under Schedule 2 of the Vehicle Excise and Registration Act 1994.
• Paragraph 17 identifies a specific category of exempt vehicle, meaning no duty is payable and no licence fee is required, although the vehicle must still be registered.
• The Finance Act 1995 amended the original exemption provisions, updating the categories and conditions under which vehicles qualify for exemption.
• Although exempt vehicles do not attract a duty charge, they must still comply with registration requirements and may need to display a nil-duty licence disc to confirm their exempt status.