Electric and hydrogen fuel-cell vehicles
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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
1 July 2021 to 30 June 2023
To be eligible for the exemption from duty between 1 July 2021 and 30 June 2023, 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.
1 July 2023 but before 1 January 2024
To be eligible for the exemption from duty between 1 July 2023 but before 1 January 2024, the motor vehicle must:
- be in respect of a new motor vehicle for which the contract for sale was entered into before 25 May 2023;
- 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.
How to apply