{
  "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-2/paragraph-20G",
  "json_url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-2/paragraph-20G.json",
  "legislation": "ukpga/1994/22",
  "legislation_title": "Vehicle Excise and Registration Act 1994",
  "legislation_url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994",
  "path": "schedule/2/paragraph/20G",
  "kind": "paragraph",
  "number": "20G",
  "heading": null,
  "text": "(1) An electrically propelled vehicle is an exempt vehicle.\n(1A) A zero-emission vehicle is an exempt vehicle.\n(2) But a vehicle is not an exempt vehicle by reason of this paragraph if—\n(za) it is a light passenger vehicle (within the meaning of paragraph 1A(2) or 1GA(2) of Schedule 1),\n(zb) it is a light goods vehicle (within the meaning of paragraph 1H(2) of that Schedule), or\n(zc) it is a motorcycle (within the meaning of paragraph 2(3) of that Schedule).\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 2 paras. 20B-20J inserted (retrospective to 1.4.2001 with application as mentioned in s. 13(4) of the amending Act) by 2001 c. 9, s. 13(1)(4)(11)(14)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 2 para. 20G renumbered as Sch. 2 para. 20G(1) (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(3)(a)(i)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 2 para. 20G(1A) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(4)(b)(5)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 2 para. 20G(2)(3) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(3)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Sch. 2 para. 20G(2)(za)-(zc) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(2)(a)(i)(7)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Sch. 2 para. 20G(2)(a) omitted (in relation to licences taken out on or after 1.4.2025) by virtue of Finance Act 2023 (c. 1), s. 10(2)(a)(ii)(7)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Sch. 2 para. 20G(2)(b) omitted (in relation to licences taken out on or after 1.4.2025) by virtue of Finance Act 2023 (c. 1), s. 10(2)(a)(ii)(7)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Sch. 2 para. 20G(3) omitted (in relation to licences taken out on or after 1.4.2025) by virtue of Finance Act 2023 (c. 1), s. 10(2)(b)(7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/20G",
    "retrieved_at": "2026-10-29T09:34:01.789117+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}