{
  "url": "https://openlegislation.uk/finance-act-2025/section-71",
  "json_url": "https://openlegislation.uk/finance-act-2025/section-71.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "section/71",
  "kind": "section",
  "number": "71",
  "heading": "Vehicle excise duty: zero-emission vehicles",
  "text": "(1) VERA 1994 is amended as follows.\n(2) In section 62 (other definitions), after subsection (1A) insert—\n“(1AA) For the purposes of this Act, a vehicle is a “zero-emission vehicle” if the vehicle’s rate of CO₂ emissions measured in grams per kilometre driven, or grams per kilowatt hour, is zero.”\n(3) In Schedule 1 (annual rates of duty)—\n(a) in paragraph 1—\n(i) in sub-paragraph (2), after “propelled” insert “, or zero-emission,”;\n(ii) in sub-paragraph (2A), after “propelled” insert “, or zero-emission,”;\n(b) in paragraph 1A (vehicles to which Part 1A applies), after sub-paragraph (1) insert—\n“(1A) Sub-paragraph (1B) has effect where—\n(a) the vehicle’s rate of CO₂ emissions in grams per kilometre driven is zero,\n(b) the certificate mentioned in sub-paragraph (1)(b) does not specify a CO₂ emissions figure, and\n(c) this Part of this Schedule would apply to the vehicle if the condition in sub-paragraph (1)(b)(ii) were met.\n(1B) For the purposes of this Part of this Schedule—\n(a) the certificate is regarded as specifying a CO₂ figure of zero in terms of grams per kilometre driven, and\n(b) accordingly the applicable CO₂ emissions figure is to be taken to be zero.”\n(c) in paragraph 1GA (vehicles to which Part 1AA applies), after sub-paragraph (1A) insert—\n“(1B) Sub-paragraph (1C) has effect where—\n(a) the vehicle’s rate of CO₂ emissions in grams per kilometre driven is zero,\n(b) the certificate mentioned in sub-paragraph (1)(b) does not specify a CO₂ emissions figure, and\n(c) this Part of this Schedule would apply to the vehicle if the condition in sub-paragraph (1)(b)(ii) were met.\n(1C) For the purposes of this Part of this Schedule (and notwithstanding anything in sub-paragraph (5))—\n(a) the certificate is regarded as specifying a CO₂ figure of zero in terms of grams per kilometre driven, and\n(b) accordingly the applicable CO₂ emissions figure is to be taken to be zero.”\n(d) in paragraph 1N, in sub-paragraph (b), at the end insert “or a zero-emission vehicle”;\n(e) in paragraph 2 (motorcycles)—\n(i) in sub-paragraph (1)(a), after “propelled” insert “or a zero-emission vehicle”;\n(ii) in sub-paragraph (3), in the definition of “motorcycle”, after “propelled” insert “, or zero-emission,”.\n(4) In Schedule 2 (exempt vehicles)—\n(a) in the italic heading before paragraph 20G, at the end insert “etc”;\n(b) in paragraph 20G (electrically propelled vehicles), after sub-paragraph (1) insert—\n“(1A) A zero-emission vehicle is an exempt vehicle.”\n(5) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2025.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2025/8/section/71",
    "retrieved_at": "2026-10-29T08:47:01.939707+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."
  }
}