Concession tables for vehicle types and usage
For a full breakdown of entitlements refer to the table Concessions, rebates and exemptions for vehicle types and usage.
Vehicle | Usage requirements | Registration fee | Road safety levy | Motor tax | MAIB | Duty (excluding MAIB duty) |
|---|---|---|---|---|---|---|
A light or heavy goods carrying vehicle (including heavy trailers) | Farming horticulture, purposes | No concession | No concession | *40% rebate | No rebate | No rebate |
Farm Tractor | Only for farming purposes | Payable on first issue | Full concession | Exempt | No rebate | Exempt |
Tractor (non- Agricultural) | Towing or pushing trailers or implements. (Must not be able to carry goods or more than one passenger) | No concession | Exempt | Not Exempt | No rebate | Not Exempt |
Fire vehicle | Used specifically for firefighting | Payable on first issue only | Exempt | Exempt | No rebate | Exempt |
3 Axle Buses Rebate | Not travelling more than 60 000 kilometres travelled per annum | No concession | No concession | Rebate equal to the amount of motor tax for a 2 axle bus | No rebate | No rebate |
Interchangeable Trailer Rebate | Not travelling more than 20 000 kilometres per annum | No concession | No concession | *40% rebate | No rebate | No rebate |
Special Interest Vehicle | 104 days in 12 months or 52 days in 6 months | No concession | Exempt | Exempt | No rebate | Exempt |
Special purpose (Plant & Machinery^) | - | No concession | Full concession | Exempt | No rebate | Exempt |
Caravans and Camper Trailers | - | No rebate | No rebate | No rebate | No rebate | Exempt |
Vintage Car (club event) | - | No rebate | Exempt | Exempt | No rebate | Exempt |
Restricted Registration | - | No rebate | Exempt | Exempt | No rebate | Exempt |
Conditional Registration (Inc Mobile Crane) | C Plates | No concession | No concession | Not exempt | No rebate | Not exempt |
^A bitumen laying machine, a bulldozer, an earth-moving machine, an excavator, a fork-lift truck, a front-end loader, an industrial barrow, a road grader, a road roller, a rotary hoe, a shovel loader, a street sweeper, a traction engine, a traxcavator, a trench digger, a log skidder, a log loader, or an earth-moving machine.