Electric and hydrogen fuel-cell vehicles
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.