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Vehicles exempted from tax under section 11AA of Act

Road Traffic (Exemption from Carbon Emissions Tax) Order 2013

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Subject to paragraphs 4 and 5, the tax chargeable under section 11AA of the Act shall not be payable in respect of the first registration before 1 January 2018 of any of the following vehicles:(a)an ambulance;(b)a motor vehicle used for fire-fighting purposes;(c)a motor vehicle owned by the Government;(d)a motor vehicle approved by the Minister to be registered in the name of a diplomatic mission;(e)a motor vehicle approved by the Minister to be registered in the name of —(i)an international organisation or a visiting military force; or(ii)a staff member of an international organisation or a visiting military force;(f)a motor vehicle approved by the Minister to be registered in the name of a voluntary welfare organisation;(g)a motor vehicle approved by the Minister to be registered in the name of a disabled person;(h)a motor vehicle bearing the index mark “RU” that has been declared to the Registrar to be used exclusively on roads which are not repairable at the public expense;(i)a motor vehicle registered as a PU-registered vehicle under rule 3B of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (R 5);(j)a motor vehicle licensed by the Registrar under section 28A of the Act;(k)a classic vehicle;(l)a normal vintage vehicle;(m)a restricted vintage vehicle;(n)a revised use vintage vehicle;(o)a trailer;(p)a mobile engineering plant;(q)a motor tractor;(r)a track laying vehicle;(s)a mobile crane;(t)a concrete pump.

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