Vehicle Excise and Registration Act 1994 schedule 2 paragraph 6A

Exemption from vehicle excise duty for charity blood and medical transport vehicles

Paragraph 6A of schedule 2 sets out the conditions under which vehicles used by charities to transport blood and other medical items are exempt from vehicle excise duty (road tax).

• Vehicles used primarily to transport medical items — including blood, medicines, medical supplies, and items for patients undergoing treatment — can qualify for exemption from vehicle excise duty.
• The vehicle must be clearly marked with the word "Blood" on both sides so it is readily identifiable as a medical transport vehicle.
• The vehicle must be registered in the name of a charity whose main purpose is providing medical item transportation services.
• "Medical items" is broadly defined and includes blood, medicines, other medical supplies, items relating to patients undergoing treatment, and any substance intended for medical purposes.