
Search and rescue vehicles will be exempt from excise duty, the Government has revealed in the Budget.
Chancellor Rachel Reeves announced the move in the Budget, today, Wednesday November 26.
Mr Reeves told the house it followed consultations with Whitehaven & Workington MP Josh MacAlister and another MP.
Mr MacAlister, a mountain rescue volunteer, said he had been lobbying for the change since entering Parliament.
Volunteer-led search and rescue organisations – including Mountain Rescue, Lowland Rescue, Cave Rescue and other specialist teams – are a vital part of the UK’s emergency infrastructure.
They work closely with police, ambulance and fire services to save lives in the UK’s most remote and hazardous environments and form an essential component of national resilience planning.
Despite this vital role, the organisations receive no state funding and rely entirely on volunteers, charitable fundraising and donations.
Many operate specialist off-road vehicles, often modified to carry lifesaving equipment – vehicles that, until now, were still liable for excise duty, placing significant financial pressure on teams with limited resources.
Mr MacAlister said: “I’ve seen first-hand, as both an MP and a volunteer, just how essential these vehicles are – and how hard volunteer teams work to maintain them.
“Removing excise duty is a practical, common-sense change that will make a real difference to teams on the ground. It will save my team alone about £2,000 per year.
“Search and rescue volunteers give their time, skills and courage freely. This exemption recognises their contribution and ensures more of their fundraising can go straight into lifesaving equipment, training and operations.”
There are an estimated 500 SAR vehicles operating across the UK.
For many, particularly Land Rover Defenders, costs include both standard excise duty and the additional luxury car supplement.
The estimated cost to the Treasury of the exemption is around £460,000 per year,.
Exchequer Secretary to the Treasury, Dan Tomlinson MP, said: “I’d like to thank Josh for his tireless campaign on this on behalf of search and rescue organisations in his constituency.
“Volunteer search and rescue teams are an indispensable part of our emergency response system, and their specialist vehicles are essential to reaching people in danger. Given their unique role and charitable status, it is right that these vehicles should no longer be subject to excise duty.
“This is a sensible and proportionate step that supports national resilience while easing pressure on volunteers who give their time freely.”
Mike Park, chief executive officer of Mountain Rescue England & Wales and a member of Cockermouth Mountain Rescue Team, welcomed the Chancellor’s announcement.
He said: “This is a hugely positive step. It means more of our fundraising can go directly into vital equipment and training for our teams across the country.
“Our volunteers head out in all conditions, every day of the year, this is a tremendous show of support from the Government.”
The exemption requires primary legislation and is expected to come into force in 2027.





