16Vehicles totally exempt from tax

16 Vehicles totally exempt from tax

16 Vehicles totally exempt from tax

(cf Act No 34, 1949, s 7)

(1) The following kinds of vehicle are exempt from tax—

(a) any motor vehicle (other than a government-owned motor vehicle) specially constructed for the work of conveying sick or injured persons or to carry out mine rescue work for the purposes of the Coal Industry Act 2001, if the vehicle while on a road or road related area is used solely for or in connection with that work,

(b) any motor vehicle on which a trader’s plate is being used in accordance with the Road Transport Act 2013 or the statutory rules under that Act,

(c) any motor vehicle which is owned by a council, a county council or a joint organisation within the meaning of the Local Government Act 1993 and which—

(i) not being a vehicle provided for in subparagraph (ii) or (iii), is not used or let for hire and is used solely for or in connection with road construction, road maintenance, road repair, removal of garbage or night soil, the work of fighting bush fires or civil defence work or any 2 or more of those purposes, or

(ii) comprises a plough, bulldozer, mechanical scoop or shovel, road grader, road roller or similar machinery or apparatus and is used solely or principally for or in connection with road construction, road maintenance, road repair, the work of fighting bush fires or civil defence work or any 2 or more of those purposes, or

(iii) comprises a roller, lawn mower or similar machinery or apparatus and is used solely or principally for or in connection with the rolling or maintenance of tennis courts, cricket pitches, lawns or pathways or improving the surface of the ground or similar work,

(d) subject to subsection (2), any motor vehicle which—

(i) is solely owned by an eligible pensioner or jointly owned by 2 or more eligible pensioners only, and

(ii) is not used in the course of any trade, business or profession or let out for hire, and

(iii) is used solely or principally by the eligible pensioner or those eligible pensioners, and