Exemptions from paying vehicle tax for commercial vehicles
Vehicles that are exempt from vehicle tax still need to display a tax disc. A ‘free’ tax disc is issued that will need to be renewed each year.
The vehicles exempt from tax are:
Electric vehicles
Vehicles run by electric will need to be taxed in the ‘electric vehicle’ tax class. The electric must come from an external source or an electric storage battery, which is not connected to any source of power when the vehicle is moving.
Mowing machines
A mowing machine will need to be taxed in the 'mowing machine' tax class. The machine must be designed and constructed for the purpose of cutting grass only.
Steam vehicles
All steam-powered vehicles must be taxed in the ‘steam propelled’ tax class.
Agricultural, horticultural and forestry vehicles
Vehicles used solely for the purpose of agriculture, horticulture and forestry are exempt from vehicle tax. These vehicles can either be taxed in the ‘agricultural machine’ or ‘limited use’ tax class.
Agricultural machines
The following vehicles can be taxed in the 'agricultural machine' tax class:
Agricultural tractor
A tractor used on the public roads only for purposes:
• relating to agriculture, horticulture, forestry
• activities falling within cutting verges bordering public roads
• cutting hedges or trees bordering public roads or bordering verges which border public roads
Off road tractor
A tractor which isn’t an agricultural tractor which is:
• designed and constructed mainly for use off road more than on roads
• isn’t capable due to its construction of going over a speed limit of 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 (eg a combine harvester).
Light agricultural vehicle
A vehicle which:
• has a weight not exceeding 1,000kg
• is designed and constructed so as to seat only the driver
• is designed and constructed primarily for use other than on roads
• is used only for the purposes relating to agriculture, horticulture or forestry
Agricultural lift and loading vehicle
A vehicle which is:
• designed for off road use
• designed to lift and load
• and used only in agriculture, horticulture or forestry
Digging machines don’t fall within the scope of the 'agricultural machine' tax class.
Limited use vehicles
You can tax your vehicle in the ‘limited use’ tax class if it’s used solely for purposes relating to agriculture, horticulture or forestry and:
• it’s used on public roads only in passing between different areas of land occupied by you
• the distance it travels on public roads in passing between any two such areas does not exceed 1.5 kilometres
How to tax your vehicle in the exempt tax class
You can change to the exempt tax class at your nearest Driver and Vehicle Licensing Agency (DVLA) local office. For further information, please see How to tax a lorry, bus and other vehicles without a reminder
.
Renewing your ‘free’ tax disc
DVLA will send you a V11 reminder to renew your tax each year. For further information, please see How to tax a lorry, bus and other vehicles with a reminder
Page last updated: 11/06/2008