Vehicle Excise and Registration Act 1994

4(1)A fire engine is an exempt vehicle.

(2)In sub-paragraph (1) “fire engine” means a vehicle which—

(a)is constructed or adapted for use for the purpose of fire fighting or salvage (or both), and

(b)is used solely for the purposes of a fire brigade (whether or not one maintained under the M1Fire Services Act 1947 or the M2Fire Services (Northern Ireland) Order 1984).