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Vehicles exempt from Vehicle Excise Duty

Source: HM Government | | 11/11/2021

Vehicle Excise Duty (VED), also commonly referred to as vehicle tax, is an annual tax levied on owners of most cars, vans, motorcycles, and holders of motorcycle trade licences.

There are certain VED exemptions and discounts for people who suffer from various mobility impairments. In addition, alternative fuel vehicles receive a £10 reduction on vehicle tax rates.

The full list of vehicles exempt from vehicle tax are as follows:

  • Vehicles used by a disabled person – an application should be made by eligible users for a disability exemption when they apply for vehicle tax. The exemption is removed if the disabled person no longer uses the vehicle.
  • Disabled passenger vehicles - Vehicles (apart from ambulances) used by organisations providing transport for disabled people are exempt.
  • Mobility scooters and powered wheelchairs - The law calls these ‘invalid carriages’. They must have a maximum speed of 8mph on the road and be fitted with a device limiting them to 4mph on footways, to be exempt.
  • Historic vehicles made before 1 January 1981.
  • Electric vehicles - The electricity must come from an external source, or an electric storage battery not connected to any source of power when the vehicle is moving to be exempt.
  • Mowing machines
  • Steam vehicles
  • Vehicles used for agriculture, horticulture and forestry - This includes tractors, agricultural engines and light agricultural vehicles used off-road. It also includes ‘limited use’ vehicles used for short journeys (not more than 1.5 kilometres) on the public road between land that’s occupied by the same person.
 

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McAllisters is a partnership trading from Paxton House, 11 Woodside Crescent, Glasgow providing accountancy and tax services and general business advice and is a member of ICAS (Registration No 0342) and an FCA exempt professional firm (No 301235). Its VAT number is 261 3019 94

McAllisters (Scotland) Ltd is a related business providing tax and business advisory services to McAllisters and its clients. McAllisters (Scotland) Ltd is registered in Scotland (Registration number SC146856). Its VAT number is 624 0564 62.

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