Electric and hydrogen fuel-cell vehicles

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​​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).

Eligibility

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.

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