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Vehicle Tax Exemption

Some agricultural vehicles do not have to pay road tax. However by law they must still display a valid tax disc. This tax discs are called the 'nil duty' tax disc and the 'limited use' tax disc.

On this page:
Historic Vehicles
Agricultural Machines
Limited Use Vehicles
Taxing in the Exempt Tax Class
Renewing a Nil Duty Tax Disc
Other Exempt Vehicles

Historic Vehicles

Historic vehicles enjoy a nil tax band. To be classed as historic, the vehcle must have been constructed prior to 1st January 1973. You can get more information from DVLA's leaflet INF34.

Agricultural Machines

DVLA classify these as the following:

Agricultural Tractor

A tractor used on the public roads only for purposes relating to agriculture, horticulture and forestry.

Off Road Tractor

A tractor which isn't agricultural but is used off road and isn't capable (due to its construction) of going over 25 miles per hour on the level under its own power.

Agricultural Engine

A machine specially designed or permanently converted to perform an agricultural operation on the land (for example a hay baler) which cannot be used on the road for any other purpose than going to or from the site of agricultural operation.

Light Agricultural Vehicle

This vehicle has a weight not exceeding 1,000kg, is designed and constructed so it seats only the driver, is not designed for use on the road, and is used only for purposes relating to agriculture, horticulture or forestry.

Limited Use Vehicles

Tax your vehicle in the 'limited use' tax class if its use is solely for purposes relating to agriculture, horticulture or forestry and:

  • Is only used on public roads in going between different areas of land occupied by the same person
  • The distance it travels on public roads in passing between any two such areas does not exceed 1.5 kilometres

Taxing in the Exempt Tax Class

Change to the exempt tax class at your local DVLA office. See How to Tax your Vehicle without a Reminder.

Renewing a Nil Duty Tax Disc

The DVLA send an automatic reminder every year. See How to tax your vehicle with a Reminder.

Other Exempt Vehicles

  • Band A cars
  • Vehicles registered to disabled people, although it should be noted that the person is exempt and not the vehicle - estimated 1.12 million vehicles in 2010
  • Emergency vehicles (includes police cars, fire-engines, and ambulances and other health-service vehicles)
  • Vehicles registered to ex-soldiers who receive a war pensioners' mobility supplement
  • Ministerial cars
  • Vehicles operated by the Government Car and Despatch Agency and cars imported by members of foreign armed forces
  • Road construction vehicles
  • 'Crown vehicles' for the use of the royal family

Last updated: Monday 25th July 2011

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