Vehicle Excise and Registration Act 1994 section Sch 3 para 31

The Severn Bridges Act 1992

Paragraph 31 of Schedule 3 updates the Severn Bridges Act 1992 to align its toll exemptions for certain vehicles with the vehicle excise duty exemptions set out in the Vehicle Excise and Registration Act 1994.

  • This paragraph amends section 8(5) of the Severn Bridges Act 1992, which governs toll charges on the Severn river crossings.
  • It replaces the previous wording with references to specific exemptions under Schedule 2 of the Vehicle Excise and Registration Act 1994.
  • Vehicles exempt from tolls include ambulances, vehicles used by or for certain disabled people, and vehicles used by recognised bodies for the carriage of disabled people.
  • The effect is to ensure that the same categories of vehicles that are exempt from vehicle excise duty also qualify for exemption from Severn Bridge tolls.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.