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.
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.
DVLA classify these as the following:
A tractor used on the public roads only for purposes relating to agriculture, horticulture and forestry.
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.
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.
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.
Tax your vehicle in the 'limited use' tax class if its use is solely for purposes relating to agriculture, horticulture or forestry and:
Change to the exempt tax class at your local DVLA office. See How to Tax your Vehicle without a Reminder.
The DVLA send an automatic reminder every year. See How to tax your vehicle with a Reminder.
Last updated: Monday 25th July 2011
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