PART 3Other taxes

Vehicle taxes

87Exemption in respect of medical courier vehicles

(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.