Vehicles (Excise) Act 1971

7 Miscellaneous exemptions from duty

(1) If an applicant for a vehicle licence satisfies the Secretary of State that the vehicle is intended to be used on public roads—

(a) only in passing from land in his occupation to other land in his occupation, and

(b) for distances not exceeding in the aggregate six miles in any calendar week,

then, with the consent of the Treasury, the Secretary of State may exempt the vehicle from the duty chargeable under this Act in respect of the use of the vehicle on roads ; but if a vehicle so exempted is used on public roads otherwise than for the purpose or to the extent specified above, the vehicle shall cease to be exempted.

(2) A mechanically propelled vehicle fitted with controls enabling it to be driven by persons having a particular disability, and registered in the name of such a person under this Act, shall not be chargeable with any duty under this Act by reason of its use by or for the purposes of that person, or by reason of its being kept for such use, where—

(a) he caused the controls to be fitted to the vehicle and obtained in respect of the cost thereby incurred a grant paid by the Secretary of State out of moneys provided by Parliament; or

(b) whether or not he caused the controls to be fitted to the vehicle, his disability is of a kind in the case of which grants in respect of the fitting of such controls are so paid.

(3) A mechanically propelled vehicle shall not be chargeable with any duty under this Act by reason of its use for clearing snow from public roads by means of a snow plough or similar contrivance, whether forming part of the vehicle or not, or by reason of its being kept for such use or by reason of its use for the purpose of going to or from the place where it is to be used for clearing snow from public roads by those means.

(4) Regulations under this Act may provide that, in such cases and subject to such conditions as may be prescribed, a mechanically propelled vehicle shall not be chargeable with any duty under this Act by reason of any use made of it for the purpose of a public or local authority's functions in connection with civil defence as defined in the [1948 c. 5 (12, 13 & 14 Geo. 6.)..] Civil Defence Act 1948, or by reason of its being kept on a road for any such use, or both.

(5) Regulations under this Act may provide for the total or partial exemption for a limited period from the duty chargeable under this Act of any mechanically propelled vehicles for the time being licensed under section 1 or 10 of the [1954 c. 17 (N.I.)..] Vehicles (Excise) Act (Northern Ireland) 1954; and, without prejudice to section 37(1) of this Act, regulations made under this subsection may—

(a) make different provision in relation to vehicles of different descriptions;

(b) provide that any exemption conferred by the regulations in respect of any vehicle shall have effect subject to such conditions as may be prescribed.