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Wednesday, 3 October 2023

Agricultural, horticultural and forestry vehicles exempt from vehicle tax

Vehicles used solely for the purpose of agriculture, horticulture and forestry are exempt from vehicle tax; however, they still need to be taxed each year and display a ‘nil duty’ tax disc. These vehicles can either be taxed in the ‘agricultural machine’ or ‘limited use’ tax classes.

Agricultural machines

The following vehicles can be taxed in the 'agricultural machine' tax class:

Agricultural tractor

A tractor used on the public roads only for purposes:

  • relating to agriculture, horticulture, forestry
  • of cutting verges bordering public roads
  • of cutting hedges or trees bordering public roads or bordering verges which border public roads

Off road tractor

A tractor which isn’t an agricultural tractor which is:

  • designed and constructed mainly for use off road
  • isn’t capable due to its construction of going over a speed limit of 25 miles per hour on the level under its own power

Agricultural engine

A vehicle which:

  • is a machine specially designed or permanently converted to perform an agricultural operation on the land (eg a combine harvester)
  • cannot be used on the road for any other purpose than going to or from the site of agricultural operation

Light agricultural vehicle

A vehicle which:

  • has a weight not exceeding 1,000kg
  • is designed and constructed so as to seat only the driver
  • is designed and constructed primarily for use other than on roads
  • is used only for the purposes relating to agriculture, horticulture or forestry

Limited use vehicles

You can tax your vehicle in the ‘limited use’ tax class if it’s used solely for purposes relating to agriculture, horticulture or forestry and:

  • it’s used on public roads only in passing between different areas of land occupied by the same person
  • the distance it travels on public roads in passing between any two such areas does not exceed 1.5 kilometres

How to tax your vehicle in the exempt tax class

You can change to the exempt tax class at your nearest Driver and Vehicle Licensing Agency (DVLA) local office.

Renewing your ‘nil duty’ tax disc

The DVLA will send you a reminder to do this each year.

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