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Legislation
Finance Act 2020

Crossheading Vehicle taxes

  • Section 83 Rates for light passenger or light goods vehicles, motorcycles etc
  • Section 84 Applicable CO2 emissions figure determined using WLTP values
  • Section 85 Electric vehicles: extension of exemption
  • Section 86 Motor caravans
  • Section 87 Exemption in respect of medical courier vehicles
  • Section 88 HGV road user levy : exempt period
  • Section 88A HGV road user levy: transitional provision for end of exempt period
  1. Vehicle taxes
  2. Exemption in respect of medical courier vehicles

Section 87 | Exemption in respect of medical courier vehicles

From legislation.gov.uk

(1)Schedule 2 to VERA 1994 (exempt vehicles) is amended as follows.

(2)In the heading before paragraph 6, after “Ambulances” insert “ , medical courier vehicles ”.

(3)After paragraph 6 insert—

6A

(1)A vehicle is an exempt vehicle if—

(a)it is used primarily for the transportation of medical items,

(b)it is readily identifiable as a vehicle used for the transportation of medical items by being marked “Blood” on both sides, and

(c)it is registered under this Act in the name of a charity whose main purpose is to provide services for the transportation of medical items.

(2)In this paragraph—

“charity” means a charity as defined by paragraph 1 of Schedule 6 to the Finance Act 2010;

“medical items” means items intended for use for medical purposes, including in particular—

(a)blood;

(b)medicines and other medical supplies;

(c)items relating to people who are undergoing medical treatment;

“item” includes any substance.

(4)The amendments made by this section come into force on 1 April 2020.

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