Paragraph 1A F1

United Kingdom

(1)

Subject to sub-paragraph (2), a vehicle is an exempt vehicle at any time F2during 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.

(F31A)

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, F4mobile 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”F5, “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.

Annotations

Textual amendments

F1: 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)
F2: Words in Sch. 2 para. 1A(1) substituted (1.4.2017) by Finance Act 2016 (c. 24), s. 151(2)(4)
F3: Sch. 2 para. 1A(1A) inserted (1.4.2017) by Finance Act 2016 (c. 24), s. 151(3)(4)
F4: 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)
F5: 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)