Vehicle Excise and Registration Act 1994 section 5

Exempt vehicles

Section 5 establishes that certain categories of vehicle are completely exempt from vehicle excise duty and gives the Secretary of State power to amend those categories for agricultural-type vehicles.

• No vehicle excise duty is payable on any vehicle that qualifies as an exempt vehicle.
• The descriptions of vehicles that qualify for exemption are set out in Schedule 2 to the Act.
• The Secretary of State has the power to change, by order, which tractors and vehicles used for agriculture, horticulture or forestry purposes qualify as exempt.
• Such an order may go as far as removing existing exemptions for certain agricultural vehicles and engines currently listed in Schedule 2 (paragraphs 20A to 20D).