Paragraph 20G F1

United Kingdom

(F21)

An electrically propelled vehicle is an exempt vehicle.

(F31A)

A zero-emission vehicle is an exempt vehicle.

(F42)

But a vehicle is not an exempt vehicle by reason of this paragraph if—

(F5za)

it is a light passenger vehicle (within the meaning of paragraph 1A(2) or 1GA(2) of Schedule 1),

(zb)

it is a light goods vehicle (within the meaning of paragraph 1H(2) of that Schedule), or

(zc)

it is a motorcycle (within the meaning of paragraph 2(3) of that Schedule).

F6(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

F1: 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)
F2: 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)
F3: 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)
F4: Sch. 2 para. 20G(2)(3) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(3)(a)(ii)
F5: 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)
F6: 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)
F7: 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)
F8: 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)

F2: Word in Sch. 2 para. 20G cross-heading inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(4)(a)(5)