Vehicle Excise and Registration Act 1994 section 1GG

Regulations about the meaning of "taxi capable of zero emissions"

Section 1GG gives the Secretary of State the power to make regulations defining what counts as a "taxi capable of zero emissions" for the purposes of the vehicle excise duty exemption in paragraph 1GE.

• The Secretary of State can define "taxi capable of zero emissions" by specifying vehicle descriptions, maintaining a list of qualifying vehicle models, or setting out conditions that must be met.
• Where a maintained list approach is used, the regulations must require publication of the list, may restrict listed models to those matching a specified description, and may allow models to be added with backdated effect.
• Vehicle descriptions may refer to external schemes or documents as they are updated from time to time, allowing definitions to stay current without fresh legislation.
• Regulations made before 1 April 2020 that do not increase anyone's vehicle excise duty liability may apply retrospectively to vehicle licences taken out before the regulations come into force or are even made.