Posted 26 January 2011 - 06:41 PM
1.9 When does IVA not apply?
• Agricultural or forestry tractors, their trailers and interchangeable towed machinery, together
with their systems, components and separate technical units and trailers designed and
constructed specifically to be towed by them.
• Quadricycles.
• Tracked vehicles.
• 'Incomplete' vehicles.
• Old vehicles (i.e. passenger cars and light goods vehicles over 10 years old and large goods
vehicles over 25 years old).
IVA does not apply but is optional for the following :
• Vehicles designed and constructed for use principally on construction sites or in quarries, port
or airport facilities.
• Vehicles designed and constructed for use by the armed services, civil defence, fire services
and forces responsible for maintaining public order.
• Mobile machinery