{
  "url": "https://openlegislation.uk/finance-act-2020/section-85",
  "json_url": "https://openlegislation.uk/finance-act-2020/section-85.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "section/85",
  "kind": "section",
  "number": "85",
  "heading": "Electric vehicles: extension of exemption",
  "text": "(1) VERA 1994 is amended as follows.\n(2) In paragraph 25 of Schedule 2 (exempt vehicles: light passenger vehicles with low CO2 emissions) omit sub-paragraphs (5) and (6) (no exemption if vehicle price exceeds £40,000 etc).\n(3) As a consequence, Part 1AA of Schedule 1 (annual rates of duty: light passenger vehicles registered on or after 1 April 2017) is amended as follows.\n(4) In paragraph 1GB (exemption from paying duty on first vehicle licence for certain vehicles)—\n(a) in sub-paragraph (1) omit “(2) or”, and\n(b) omit sub-paragraph (2).\n(5) In paragraph 1GD (rates of duty payable on any other vehicle licence for vehicle), in sub-paragraph (2) omit “or (4)”.\n(6) In paragraph 1GE (higher rates of duty: vehicles with a price exceeding £40,000)—\n(a) omit sub-paragraphs (3) and (4), and\n(b) in sub-paragraph (5) for “sub-paragraphs (2) and (4) do” substitute “ Sub-paragraph (2) does ”.\n(7) In paragraph 1GF (calculating the price of a vehicle), in sub-paragraph (1) omit “and (3)(a)”.\n(8) The amendments made by this section come into force on 1 April 2020 but do not apply in relation to licences in force immediately before that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/section/85",
    "retrieved_at": "2026-10-28T16:59:25.131008+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}