Vehicle Excise and Registration Act 1994 section Schedule 2 Paragraph 24

Exemption for vehicles imported by visiting forces and associated personnel

Section Schedule 2 Paragraph 24 allows the Secretary of State to make regulations exempting certain imported vehicles from vehicle excise duty where they have been brought into the UK by members of visiting foreign military forces, associated civilian staff, or their dependants.

• The Secretary of State may make regulations granting vehicle excise duty exemption for vehicles imported by personnel serving with foreign military forces present in the UK at the invitation of the UK Government.
• The exemption can also apply to vehicles imported by members of any foreign country's military forces (other than UK forces) who are serving in the UK under the orders of a prescribed international organisation.
• Civilian staff recognised by the Secretary of State as belonging to a civilian component of such visiting forces or organisations may also qualify for the exemption.
• Dependants of any of the above categories of personnel may also import vehicles free of vehicle excise duty, provided they meet the descriptions set out in the regulations.