Land Transport Management (Apportionment and Refund of Excise Duty and Excise-Equivalent Duty) Regulations 2004

  • This version was replaced on 20 July 2018 to amend the rate of refund in respect of motor spirits in regulation 6(a).

Schedule Kinds of vehicles included in definition of exempted vehicle

r 3(1)

Part 1 Farm vehicles

1 Motor vehicles used on road only for or solely in connection with agricultural operations

(1)

A motor vehicle (not being a trailer) designed only or mainly for agricultural operations and used on a road only for agricultural operations, including mobile or movable huts, galleys, and similar motor vehicles used on a road solely in connection with such operations.

(2)

Nothing in subclause (1) applies to—

(a)

a motor vehicle designed only or mainly for the spreading or cartage and spreading of lime or fertiliser if it is used on a road for the cartage of lime or fertiliser; or

(b)

a motor vehicle designed only or mainly as a weed sprayer on a truck chassis.

2 Farmers’ vehicles used on road only in connection with agricultural operations

A motor vehicle (not being a trailer) owned by a person carrying on business as a farmer and used on a road only in proceeding, in connection with the owner’s agricultural operations, from one part of a farm to another part of the same farm or from one farm to another farm that is owned or managed by the same person.

3 Tractors or traction engines used on road only or mainly for agricultural operations, etc

A tractor, or traction engine, if used on a road either—

(a)

only for agricultural operations; or

(b)

mainly for agricultural operations and otherwise solely in connection with the construction or maintenance of roads.

4 Farmers’ tractors used on road only for specified purposes

(1)

A tractor, and a motor vehicle adapted in its design mainly for use as a tractor, if the tractor or motor vehicle is owned by a person carrying on business as a farmer and is used on a road only for all or any of the following purposes:

(a)

for the owner’s agricultural operations:

(b)

for the cartage of milk, cream, or whey to or from a dairy factory:

(c)

for the cartage of any other produce of a farm, farm implements, stock, or other requisites of any kind whatsoever for a farm if they are carried from a farm to another farm that is owned or managed by the same person or if they are taken during any 1 trip along not more than 21 km of public highway in going from the owner’s farm or other place of garage and in returning to that farm or that place.

(2)

A tractor does not cease to be a tractor for the purposes of subclause (1) merely because it is fitted with a readily detachable box or platform that is used for the carriage of goods.

5 Agricultural contractors’ tractors used on road only for cartage or haulage of farm implements, etc

A tractor owned and used by a person carrying on business as an agricultural contractor and used on a road only for all or any of the following purposes:

(a)

the cartage by means of a trailer of farm implements if the tractor and trailer are not taken during any 1 trip for the cartage of farm implements along more than 21 km of public highway in going from the usual place of garage and in returning to that place:

(b)

the haulage on its own wheels of a farm implement or farm machine.

6 Tractors for use with topdressing aircraft and that satisfy requirements if taken along public highway

(1)

A tractor that—

(a)

is designed and used partly for the purpose of loading lime or fertiliser into topdressing aircraft and partly for drawing a trailer that is designed and used exclusively for carrying aviation fuel in a permanently attached tank for use in topdressing aircraft, and for no other purpose; and

(b)

is not taken during any 1 trip along more than 21 km of public highway in going from the usual place of garage and returning to that place.

(2)

A trailer described in subclause (1)(a) while being drawn by a tractor described in subclause (1).

Part 2 Mobile machinery

7 Motor vehicles with permanently attached machinery and used on road only for specified purposes

(1)

A motor vehicle designed, and used on a road, only for driving, carrying, or propelling, any of the following:

(a)

aerodrome runway sweepers:

(b)

electrical substations:

(c)

filters for transformer oil:

(d)

log haulers that are stationary when hauling logs:

(e)

aero engine test benches.

(2)

Subclause (1) does not apply to a motor vehicle unless the relevant machinery specified in that subclause is permanently attached to the motor vehicle.

Clause 7 heading: amended, on 1 April 2005, by regulation 5 of the Land Transport Management (Apportionment and Refund of Excise Duty and Excise-Equivalent Duty) Amendment Regulations 2005 (SR 2005/40).

Part 3 Miscellaneous

8 Tractors used only for upkeep of specified land or for cutting of grass verges of roads

A tractor, or self-propelled grassmower, that is used only—

(a)

for the cultivation or upkeep of land used for cemetery purposes or for the purpose of sport, recreation, or education; or

(b)

for the cutting of grass verges of roads.

9 Local authorities’ tractors used only for stopbanks and banks of watercourses

A tractor owned by a local authority and used only for the construction, maintenance, or mowing of stopbanks and the banks of rivers, streams, drains, canals, or other watercourses.

10 Huts, etc, used on road solely in connection with construction or maintenance of roads

A mobile or movable hut, galley, or similar motor vehicle that is used on a road solely in connection with the construction or maintenance of roads.

11 Tractors used only for shunting railway rolling stock

A tractor used only for shunting railway rolling stock.

12 Traction engines

Any traction engine.

13 Forklifts

Any forklift.

14 Aerodrome crash fire tenders used on road only in emergencies

An aerodrome crash fire tender that is used on a road only in emergencies.

15 Vehicles for ships’ passengers, cargo, mails, etc, and used on public highway only as specified

A motor vehicle, used only in connection with the embarking and disembarking of ships’ passengers or for loading and unloading ships’ mails, cargo, and passengers’ baggage, and used on a public highway only when proceeding unladen from one wharf to another wharf or from its usual place of storage to a wharf and in returning to that place of storage.

16 Trailers drawn by vehicles specified in clauses 7 to 14

A trailer while being drawn by a motor vehicle specified in clauses 7 to 14.

Diane Morcom,
Clerk of the Executive Council.