{
  "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-2/paragraph-1A",
  "json_url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-2/paragraph-1A.json",
  "legislation": "ukpga/1994/22",
  "legislation_title": "Vehicle Excise and Registration Act 1994",
  "legislation_url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994",
  "path": "schedule/2/paragraph/1A",
  "kind": "paragraph",
  "number": "1A",
  "heading": null,
  "text": "(1) Subject to sub-paragraph (2), a vehicle is an exempt vehicle at any time during the period of 12 months beginning with 1 April in any year if it was constructed more than 40 years before 1 January in that year.\n(1A) But nothing in sub-paragraph (1) has the effect that a nil licence is required to be in force in respect of a vehicle while a vehicle licence is in force in respect of it.\n(2) A vehicle is not an exempt vehicle by virtue of sub-paragraph (1) if—\n(a) an annual rate is specified in respect of it by any provision of Part III, V, VI, VII or VIII of Schedule 1; or\n(b) it is a special vehicle, within the meaning of Part IV of Schedule 1, which—\n(i) falls within sub-paragraph (3) or (4); and\n(ii) is not a digging machine, mobile crane, mobile pumping vehicle, works truck or road roller.\n(3) A vehicle falls within this sub-paragraph if—\n(a) it is designed or adapted for use for the conveyance of goods or burden of any description;\n(b) it is put to a commercial use on a public road; and\n(c) that use is not a use for the conveyance of goods or burden of any description.\n(4) A vehicle falls within this sub-paragraph if—\n(a) it is designed or adapted for use with a semi-trailer attached;\n(b) it is put to a commercial use on a public road; and\n(c) in a case where that use is a use with a semi-trailer attached, the semi-trailer is not used for the conveyance of goods or burden of any description.\n(5) In sub-paragraph (2) “digging machine”, “mobile crane”, “mobile pumping vehicle” and “works truck” have the same meanings as in paragraph 4 of Schedule 1.\n(6) In sub-paragraphs (3) and (4) “commercial use” means use for hire or reward or for or in connection with a trade or business.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "By 1996 c. 8, s. 19(1)(2) it is provided that Sch. 2 para. 1A and preceding cross-heading are substituted (with effect in relation to times on or after 1.6.1996)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 2 para. 1A(1) substituted (1.4.2017) by Finance Act 2016 (c. 24), s. 151(2)(4)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 2 para. 1A(1A) inserted (1.4.2017) by Finance Act 2016 (c. 24), s. 151(3)(4)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 2 para. 1A(2)(b)(ii) inserted (11.5.2001 with application as mentioned in s. 12(5) of the amending Act) by 2001 c. 9, s. 12(4)(a)(5)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 2 para. 1A(5) inserted (11.5.2001 with application as mentioned in s. 12(5) of the amending Act) by 2001 c. 9, s. 12(4)(b)(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A",
    "retrieved_at": "2026-10-29T09:34:01.789117+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}