Policy paper

Vehicle Excise Duty (VED) exemption for search and rescue vehicles

This measure gives search and rescue charities an exemption from Vehicle Excise Duty (VED) on eligible vehicles.

• From: HM Revenue & Customs
• Published: 13 July 2026

Documents

Exemption for search and rescue vehicles from Vehicle Excise Duty (VED)

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Draft legislation

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Draft legislation (accessible version)

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Explanatory note

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Details

This measure will mean that vehicles operated by search and rescue charities are exempt from the requirement to pay Vehicle Excise Duty (VED).

Eligible vehicles must be:

• used mainly for search and rescue activities
• clearly marked with the words ‘Search and Rescue’ on both sides
• registered to a search and rescue charity

This measure will take effect from from 1 April 2027.

Published 13 July 2026