Electric and hydrogen fuel-cell vehicles
25 May 2023 - The duty exemption for electric and hydrogen fuel-cell vehicles (the vehicle is new and the contract to purchase the vehicle was entered into prior to 25 May 2023) is to be extended to 31 December 2023. This measure is subject to the passage of legislation and Royal Assent. Subscribe to the SRO Email Service to receive updated details once they become available.
The Duties Act 2001 provides a duty exemption on an application to register or a notice of change of beneficial ownership, between 1 July 2021 and 30 June 2023, of an electric or hydrogen fuel-cell motor vehicle (including motorcycles).
To be eligible for the exemption from duty, the motor vehicle must:
- be a light vehicle;
- use one or more electric motors;
- be fuelled from a hydrogen fuel-cell, an off-vehicle electrical power source, a battery or electric generator; and
- not be fitted with an internal combustion engine.