A New Tax System (Luxury Car Tax) Regulations 2000

25-1.01   Meaning of luxury car - emergency vehicles  
For paragraph 25-1(2)(a) of the Act, a vehicle is an emergency vehicle if the vehicle:

(a) is mentioned, or is in a class of vehicles that is mentioned, in one or more of the items in Schedule 1 ; and

(b) is the subject of a statement, in the approved form:

(i) given to the supplier of the vehicle by the person to whom the vehicle is supplied; and

(ii) given at the time that the vehicle is supplied; and

(iii) to the effect that the vehicle is to be used only as an emergency vehicle of the kind described in the statement.