Finance Act 2020

87 Exemption 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.