http://www.legislation.gov.uk/id/ukpga/2020/14

PART 3Other taxes

Vehicle taxes

85Electric vehicles: extension of exemption

(1)

VERA 1994 is amended as follows.

(2)

In paragraph 25 of Schedule 2 (exempt vehicles: light passenger vehicles with low CO₂ emissions) omit sub-paragraphs (5) and (6) (no exemption if vehicle price exceeds £40,000 etc).

(3)

As a consequence, Part 1AA of Schedule 1 (annual rates of duty: light passenger vehicles registered on or after 1 April 2017) is amended as follows.

(4)

In paragraph 1GB (exemption from paying duty on first vehicle licence for certain vehicles)—

(a)

in sub-paragraph (1) omit “(2) or”, and

(b)

omit sub-paragraph (2).

(5)

In paragraph 1GD (rates of duty payable on any other vehicle licence for vehicle), in sub-paragraph (2) omit “or (4)”.

(6)

In paragraph 1GE (higher rates of duty: vehicles with a price exceeding £40,000)—

(a)

omit sub-paragraphs (3) and (4), and

(b)

in sub-paragraph (5) for “sub-paragraphs (2) and (4) do” substitute “ Sub-paragraph (2) does ”.

(7)

In paragraph 1GF (calculating the price of a vehicle), in sub-paragraph (1) omit “and (3)(a)”.

(8)

The amendments made by this section come into force on 1 April 2020 but do not apply in relation to licences in force immediately before that date.