Part I Excise Duties

Vehicle excise duty

15 Electrically propelled vehicles.

(1)

In Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of duty), in paragraph 2(1)(a) (rate for motorcycles with low cylinder capacity), after “150 cubic centimetres” there shall be inserted “ or the motorcycle is an electrically propelled vehicle ”.

(2)

In paragraph 4F of that Schedule (electrically propelled vehicles are special concessionary vehicles)—

(a)

in sub-paragraph (1), after “electrically propelled vehicle” there shall be inserted “ other than a motorcycle (within the meaning of Part II of this Schedule) ”; and

(b)

sub-paragraph (2) shall be omitted.

(3)

In section 62 of that Act (definitions), after subsection (1) there shall be inserted the following subsection—

“(1A)

For the purposes of this Act, a vehicle is not an electrically propelled vehicle unless the electrical motive power is derived from—

(a)

a source external to the vehicle, or

(b)

an electrical storage battery which is not connected to any source of power when the vehicle is in motion.”

(4)

Subsections (1) to (3) above apply in relation to licences taken out after 28th November 1995.

(5)

In Schedule 2 to that Act (exemptions), after paragraph 2 there shall be inserted the following paragraph—

“ Electrically assisted pedal cycles

2A

(1)

An electrically assisted pedal cycle is an exempt vehicle.

(2)

For the purposes of sub-paragraph (1) an electrically assisted pedal cycle is a vehicle of a class complying with such requirements as may be prescribed by regulations made by the Secretary of State for the purposes of this paragraph.”