# Finance Act 2020, Section 87: Exemption in respect of medical courier vehicles


(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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Source: https://www.legislation.gov.uk/ukpga/2020/14/section/87 (the official version)
Page: https://openlegislation.uk/finance-act-2020/section-87
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.