59 VED: taxis capable of zero emissions

59  VED: taxis capable of zero emissions

(1)     Part 1AA of Schedule 1 to VERA 1994 (annual rates of duty: light passenger vehicles first registered on or after 1 April 2017) is amended as follows.

(2)     In paragraph 1GE (higher rates for vehicles with price above £40,000), after sub-paragraph (4) insert—

“(5)     Sub-paragraphs (2) and (4) do not apply to a vehicle if when it is first registered, whether that is under this Act or under the law of a country or territory outside the United Kingdom, it is a taxi capable of zero emissions (see paragraph 1GG).”

(3)     After paragraph 1GF insert—

“Meaning of “taxi capable of zero emissions”

1GG

(1)

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