This law introduces a new fee that owners and operators of registered vehicles must pay based on how many kilometers are driven. The fee applies to most vehicles including motorcycles, cars, tractors and heavy trailers, but exemptions exist for vehicles used by rescue squads. The registered owner or operator is responsible for payment, though in some cases, such as with trailers without odometers, the fee falls on whoever is driving the vehicle towing the trailer. The law also covers foreign-registered vehicles that receive permission for temporary use in Iceland.