Exempt Class B vehicles are exempt from the payment of some levies and charges such as ACC levies and fuel excise and excise equivalent duty. These include some farm vehicles:
motor vehicles (not trailers) used solely for agricultural operations or for getting from one part of the farm to another
tractors used solely for agricultural operation or in conjunction with road construction or maintenance
tractors used to cart milk from the farm to dairy factory or to transport farm produce or supplies from one part of the farm to another
tractors used to load fertiliser and cart fuel for topdressing
mobile machinery such as airport runway sweepers, stationary log haulers
other vehicles including self-propelled grass mowers, forklifts, traction engines.
See our Agricultural vehicles guide for more information.
Factsheet 27: Exempt vehicles from registration and licensing [PDF, 58 KB]
