# Vehicle Excise and Registration Act 1994, Paragraph 1A

Extent: E+W+S+N.I.

(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.
(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.
(2) A vehicle is not an exempt vehicle by virtue of sub-paragraph (1) if—
(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
(b) it is a special vehicle, within the meaning of Part IV of Schedule 1, which—
(i) falls within sub-paragraph (3) or (4); and
(ii) is not a digging machine, mobile crane, mobile pumping vehicle, works truck or road roller.
(3) A vehicle falls within this sub-paragraph if—
(a) it is designed or adapted for use for the conveyance of goods or burden of any description;
(b) it is put to a commercial use on a public road; and
(c) that use is not a use for the conveyance of goods or burden of any description.
(4) A vehicle falls within this sub-paragraph if—
(a) it is designed or adapted for use with a semi-trailer attached;
(b) it is put to a commercial use on a public road; and
(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.
(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.
(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.

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Source: https://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A (the official version)
Page: https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-2/paragraph-1A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.