Vehicle Excise and Registration Act 1994 schedule 2 paragraph 2A

Electrically assisted pedal cycles

Schedule 2 paragraph 2A provides that electrically assisted pedal cycles are exempt from vehicle excise duty, provided they meet requirements set out in regulations made by the Secretary of State.

• Electrically assisted pedal cycles are classified as exempt vehicles, meaning no vehicle excise duty is payable on them.
• The exemption applies only to vehicles that meet specific requirements prescribed by the Secretary of State through regulations.
• The Secretary of State has the power to define, through regulations, exactly what qualifies as an electrically assisted pedal cycle for these purposes.
• This means that not every electric bicycle will automatically qualify — it must comply with the prescribed class requirements to benefit from the exemption.