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VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 4



4.(1) No duty shall be chargeable under this Act in respect of mechanically
propelled vehicles of any of the following descriptions

(a)fire engines;

(b)vehicles kept by a fire authority while they are used or kept on a road for
the purposes of its fire brigade service;

(c)ambulances;

(d)road rollers;

(e)vehicles used on tram lines;

(f)vehicles used or kept on a road for no purpose other than the haulage of
lifeboats and the conveyance of the necessary gear of the lifeboats which are
being hauled;

(g)vehicles (including cycles with an attachment for propelling them by
mechanical power) which do not exceed [ten] hundred-weight in weight unladen
and are adapted, and used or kept on a road, for invalids;

(h)road construction vehicles used or kept on a road solely for the conveyance
of built-in road construction machinery (with or without articles or material
used for the purposes of that machinery);

(i)vehicles constructed or adapted, and used, solely for the conveyance of
machinery for spreading material on roads to deal with frost, ice or snow or
for the conveyance of such machinery and articles and material used for the
purposes of that machinery;

(j)district council's watering vehicles;

(k)tower wagons used solely by a street lighting authority, or by any person
acting in pursuance of a contract with such an authority, for the purpose of
installing or maintaining materials or apparatus for lighting streets, roads
or public places.

(2) In this section

"built-in road construction machinery", in relation to a vehicle, means
road construction machinery built in as part of the vehicle or permanently
attached thereto;

"district council's watering vehicle" means a vehicle used by a district
council, or by any person acting in pursuance of a contract with that council,
for the purpose of cleansing or watering roads or cleansing gulleys;

"road construction machinery" means a machine or contrivance suitable for use
for the construction or repair of roads and used for no purpose other than the
construction or repair of roads at the public expense;

"road construction vehicle" means a vehicle constructed or adapted for use for
the conveyance of built-in road construction machinery and not constructed or
adapted for the conveyance of any other load except articles and material used
for the purposes of that machinery;

"street lighting authority" means any district council or Ministry having
power under any statutory provision to provide or maintain materials or
apparatus for lighting streets, roads or public places;

"tower wagon" has the same meaning as in Schedule 4.


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© 1972 Crown Copyright

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