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1. The following descriptions of motor vehicles are exempt from the first and second charging regimes—
(1) a vehicle which is—
(a)being used in the execution of duty; and
(b)exempt from vehicle excise duty under—
(i)paragraph 3A (police vehicles);
(ii)paragraph 4 (fire engines);
(iii)paragraph 5 (fire and rescue authority vehicles);
(iv)paragraph 6 (ambulances); or
(v)paragraph 7 (vehicles being used or kept on a road by a health service body, a National Health Service trust, an NHS foundation trust, a Local Health Board or the Care Quality Commission),
of Schedule 2 to the Vehicle Excise and Registration Act 1994(1).
(2) a vehicle which is exempt from vehicle excise duty under—
(a)paragraph 18 or 19 (vehicles for use by or for purposes of certain disabled people); or
(b)paragraph 20 (vehicles used for carriage of disabled people by recognised bodies),
of Schedule 2 to the Vehicle Excise and Registration Act 1994.
(3) a military vehicle that is, a vehicle used for army, naval or air force purposes, while being driven by persons for the time being subject to the orders of a member of the armed forces of the Crown;
(4) a military vehicle of a visiting force that is, a vehicle used for army, naval or air force purposes, whilst being driven by a person who is part of any unit, contingent or detachment of a visiting force of a country, being present in the United Kingdom on the invitation of Her Majesty’s Government in the United Kingdom;
(5) an omnibus being used for a local service as defined by section 2 of the Transport Act 1985(2);
(6) a vehicle being used in connection with—
(a)the collection of charges; or
(b)the inspection, safety, maintenance, improvement or renewal of or other dealing with the length of road described in Schedule 1 or any structure, works or apparatus in, on, under or over that length of road; and
(7) a vehicle used by or escorted by the Vehicle and Operator Service Agency in the execution of duty.
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