10In Schedule 1 to the 1994 Act the following shall be inserted after Part IV—
4A(1)The annual rate of vehicle excise duty applicable to a special concessionary vehicle is 25 per cent. of the general rate specified in paragraph 1(2).
(2)Where an amount arrived at in accordance with sub-paragraph (1) is an amount—
(a)which is not a multiple of £5, and
(b)which on division by five does not produce a remainder of £2.50,
the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £5.
(3)Where an amount arrived at in accordance with sub-paragraph (1) is an amount which on division by five produces a remainder of £2.50, the rate is the amount arrived at increased by £2.50.
4B(1)A vehicle is a special concessionary vehicle if it is—
(a)an agricultural tractor, or
(b)an off-road tractor.
(2)In sub-paragraph (1) “agricultural tractor” means a tractor used on public roads solely for purposes relating to agriculture, horticulture, forestry or activities falling within sub-paragraph (3).
(3)The activities falling within this sub-paragraph are—
(a)cutting verges bordering public roads;
(b)cutting hedges or trees bordering public roads or bordering verges which border public roads.
(4)In sub-paragraph (1) “off-road tractor” means a tractor which is not an agricultural tractor (within the meaning given by sub-paragraph (2)) and which is—
(a)designed and constructed primarily for use otherwise than on roads, and
(b)incapable by reason of its construction of exceeding a speed of twenty-five miles per hour on the level under its own power.
4C(1)A vehicle is a special concessionary vehicle if it is a light agricultural vehicle.
(2)In sub-paragraph (1) “light agricultural vehicle” means a vehicle which—
(a)has a revenue weight not exceeding 1,000 kilograms,
(b)is designed and constructed so as to seat only the driver,
(c)is designed and constructed primarily for use otherwise than on roads, and
(d)is used solely for purposes relating to agriculture, horticulture or forestry.
4DAn agricultural engine is a special concessionary vehicle.
4EA mowing machine is a special concessionary vehicle.
4F(1)An electrically propelled vehicle is a special concessionary vehicle.
(2)A vehicle is not an electrically propelled vehicle for the purposes of sub-paragraph (1) unless the electrical motive power is derived from—
(a)a source external to the vehicle, or
(b)an electrical storage battery which is not connected to any source of power when the vehicle is in motion.
4GA vehicle is a special concessionary vehicle when it is—
(a)being used,
(b)going to or from the place where it is to be or has been used, or
(c)being kept for use,
for the purpose of clearing snow from public roads by means of a snow plough or similar device (whether or not forming part of the vehicle).
4HA vehicle is a special concessionary vehicle if it is constructed or adapted, and used, solely for the conveyance of machinery for spreading material on roads to deal with frost, ice or snow (with or without articles or material used for the purposes of the machinery).”