​​​​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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