Vehicle Excise and Registration Act 1994 (c. 22)

Part I U.K. Vehicle excise duty and licences

Main provisions U.K.

5 Exempt vehicles. U.K.

(1) No vehicle excise duty shall be charged in respect of a vehicle if it is an exempt vehicle.

(2) Schedule 2 specifies descriptions of vehicles which are exempt vehicles.

[F1 (3) The Secretary of State may by order amend Schedule 2 in order to make provision about the descriptions of—

(a) tractors, and

(b) vehicles used for purposes relating to agriculture, horticulture or forestry,

that are to be exempt vehicles.

(4) An order under subsection (3) may in particular repeal any of paragraphs 20A to 20D of Schedule 2.]

Textual Amendments

F1 S. 5(3)(4) inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 106(1)