Finance Act 2025
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Change 1
71 Vehicle excise duty: zero-emission vehicles
(1) VERA 1994 is amended as follows. (2) In section 62 (other definitions), after subsection (1A) insert— (1AA) For the purposes of this Act, a vehicle is a “zero-emission vehicle” if the vehicle’s rate of CO₂ emissions measured in grams per kilometre driven, or grams per kilowatt hour, is zero. (3) In Schedule 1 (annual rates of duty)— (a) in paragraph 1— (i) in sub-paragraph (2), after “propelled” insert “, or zero-emission,”; (ii) in sub-paragraph (2A), after “propelled” insert “, or zero-emission,”; (b) in paragraph 1A (vehicles to which Part 1A applies), after sub-paragraph (1) insert— (1A) Sub-paragraph (1B) has effect where— (a) the vehicle’s rate of CO₂ emissions in grams per kilometre driven is zero, (b) the certificate mentioned in sub-paragraph (1)(b) does not specify a CO₂ emissions figure, and (c) this Part of this Schedule would apply to the vehicle if the condition in sub-paragraph (1)(b)(ii) were met. (1B) For the purposes of this Part of this Schedule— (a) the certificate is regarded as specifying a CO₂ figure of zero in terms of grams per kilometre driven, and (b) accordingly the applicable CO₂ emissions figure is to be taken to be zero. (c) in paragraph 1GA (vehicles to which Part 1AA applies), after sub-paragraph (1A) insert— (1B) Sub-paragraph (1C) has effect where— (a) the vehicle’s rate of CO₂ emissions in grams per kilometre driven is zero, (b) the certificate mentioned in sub-paragraph (1)(b) does not specify a CO₂ emissions figure, and (c) this Part of this Schedule would apply to the vehicle if the condition in sub-paragraph (1)(b)(ii) were met. (1C) For the purposes of this Part of this Schedule (and notwithstanding anything in sub-paragraph (5))— (a) the certificate is regarded as specifying a CO₂ figure of zero in terms of grams per kilometre driven, and (b) accordingly the applicable CO₂ emissions figure is to be taken to be zero. (d) in paragraph 1N, in sub-paragraph (b), at the end insert “or a zero-emission vehicle”; (e) in paragraph 2 (motorcycles)— (i) in sub-paragraph (1)(a), after “propelled” insert “or a zero-emission vehicle”; (ii) in sub-paragraph (3), in the definition of “motorcycle”, after “propelled” insert “, or zero-emission,”. (4) In Schedule 2 (exempt vehicles)— (a) in the italic heading before paragraph 20G, at the end insert “etc”; (b) in paragraph 20G (electrically propelled vehicles), after sub-paragraph (1) insert— (1A) A zero-emission vehicle is an exempt vehicle. (5) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2025.
71 Vehicle excise duty: zero-emission vehicles
(1) VERA 1994 is amended as follows. (2) In section 62 (other definitions), after subsection (1A) insert— (1AA) For the purposes of this Act, a vehicle is a “zero-emission vehicle” if the vehicle’s rate of CO₂ emissions measured in grams per kilometre driven, or grams per kilowatt hour, is zero. (3) In Schedule 1 (annual rates of duty)— (a) in paragraph 1— (i) in sub-paragraph (2), after “propelled” insert “, or zero-emission,”; (ii) in sub-paragraph (2A), after “propelled” insert “, or zero-emission,”; (b) in paragraph 1A (vehicles to which Part 1A applies), after sub-paragraph (1) insert— (1A) Sub-paragraph (1B) has effect where— (a) the vehicle’s rate of CO₂ emissions in grams per kilometre driven is zero, (b) the certificate mentioned in sub-paragraph (1)(b) does not specify a CO₂ emissions figure, and (c) this Part of this Schedule would apply to the vehicle if the condition in sub-paragraph (1)(b)(ii) were met. (1B) For the purposes of this Part of this Schedule— (a) the certificate is regarded as specifying a CO₂ figure of zero in terms of grams per kilometre driven, and (b) accordingly the applicable CO₂ emissions figure is to be taken to be zero. (c) in paragraph 1GA (vehicles to which Part 1AA applies), after sub-paragraph (1A) insert— (1B) Sub-paragraph (1C) has effect where— (a) the vehicle’s rate of CO₂ emissions in grams per kilometre driven is zero, (b) the certificate mentioned in sub-paragraph (1)(b) does not specify a CO₂ emissions figure, and (c) this Part of this Schedule would apply to the vehicle if the condition in sub-paragraph (1)(b)(ii) were met. (1C) For the purposes of this Part of this Schedule (and notwithstanding anything in sub-paragraph (5))— (a) the certificate is regarded as specifying a CO₂ figure of zero in terms of grams per kilometre driven, and (b) accordingly the applicable CO₂ emissions figure is to be taken to be zero. (d) in paragraph 1N, in sub-paragraph (b), at the end insert “or a zero-emission vehicle”; (e) in paragraph 2 (motorcycles)— (i) in sub-paragraph (1)(a), after “propelled” insert “or a zero-emission vehicle”; (ii) in sub-paragraph (3), in the definition of “motorcycle”, after “propelled” insert “, or zero-emission,”. (4) In Schedule 2 (exempt vehicles)— (a) in the italic heading before paragraph 20G, at the end insert “etc”; (b) in paragraph 20G (electrically propelled vehicles), after sub-paragraph (1) insert— (1A) A zero-emission vehicle is an exempt vehicle. (5) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2025.
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