Finance Act 1992 section 135A

Special purpose vehicles

Section 135A exempts special purpose vehicles from Vehicle Registration Tax (VRT) registration requirements, provided certain conditions are met.

  • Special purpose vehicles not intended for use on public roads are exempt from VRT registration.
  • The exemption applies for as long as the vehicle is used other than in a public place.
  • The exemption ceases if the vehicle becomes subject to a road tax licence under the Finance (Excise Duties) (Vehicles) Act 1952.
  • Once a licence is required, the vehicle must be registered and VRT becomes payable.

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