Vehicle Excise and Registration Act 1994 section 1N

Pre-2011 electric van

Section 1N defines what qualifies as a "pre-2011 electric van" for the purposes of vehicle excise duty rates applicable to light goods vehicles.

• The definition applies specifically for the purposes of paragraph 1J, which sets out the annual rate of vehicle excise duty for pre-2011 electric vans
• The vehicle must have been first registered either between 1 March 2003 and 31 December 2006, or between 1 January 2009 and 31 December 2010
• The vehicle must be either an electrically propelled vehicle or a zero-emission vehicle
• Registration may have taken place under UK law or under the law of any country or territory outside the United Kingdom