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Finance Act 2020

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87Exemption in respect of medical courier vehiclesU.K.

(1)Schedule 2 to VERA 1994 (exempt vehicles) is amended as follows.

(2)In the heading before paragraph 6, after “Ambulances” insert “ , medical courier vehicles ”.

(3)After paragraph 6 insert—

6A(1)A vehicle is an exempt vehicle if—

(a)it is used primarily for the transportation of medical items,

(b)it is readily identifiable as a vehicle used for the transportation of medical items by being marked “Blood” on both sides, and

(c)it is registered under this Act in the name of a charity whose main purpose is to provide services for the transportation of medical items.

(2)In this paragraph—

  • charity” means a charity as defined by paragraph 1 of Schedule 6 to the Finance Act 2010;

  • medical items” means items intended for use for medical purposes, including in particular—

    (a)

    blood;

    (b)

    medicines and other medical supplies;

    (c)

    items relating to people who are undergoing medical treatment;

  • item” includes any substance.

(4)The amendments made by this section come into force on 1 April 2020.

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