10 Removal of VED exemption for electrically propelled vehicles etc
Finance Act 2023 (2023 c 1) | Legislation

Taxation of vehicles

10  Removal of VED exemption for electrically propelled vehicles etc

(1)     The Vehicle Excise and Registration Act 1994 is amended as follows.

(2)     In Schedule 2 (exempt vehicles), in paragraph 20G (electrically propelled vehicles)—

(a)     in sub-paragraph (2)—

(i)     before paragraph (a) insert—

“(za)     it is a light passenger vehicle (within the meaning of paragraph 1A(2) or 1GA(2) of Schedule 1),

(zb)     it is a light goods vehicle (within the meaning of paragraph 1H(2) of that Schedule), or

(zc)     it is a motorcycle (within the meaning of paragraph 2(3) of that Schedule).”, and

(ii)     omit paragraphs (a) and (b), and

(b)     omit sub-paragraph (3).

(3)     In that Schedule omit paragraph 25 (light passenger vehicles with

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