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—

2A Electrically assisted pedal cycles

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.