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)
“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.