9Road user charges payable in relation to certain zero or low emissions vehicles

#### 9 Road user charges payable in relation to certain zero or low emissions vehicles 9 Road user charges payable in relation to certain zero or low emissions vehicles > > (1) A road user charge is payable in relation to the following zero or low emissions vehicles— > > > > > (a) a zero or low emissions vehicle that— > > > > > > > (i) is registered for the first time on or after the relevant date, or > > > > > > > (ii) after the relevant date, is registered in the name of a person that differs from the person in whose name the vehicle was registered before the relevant date, > > > > > (b) a zero or low emissions vehicle— > > > > > > > (i) that is registered for the first time before 1 January 2024, and > > > > > > > (ii) in relation to which duty was not paid under the [Duties Act 1997](/view/html/inforce/current/act-1997-123), Chapter 9 because of the operation of repealed section 270D. > > > (2) In this section— > > > > repealed section 270D means the [Duties Act 1997](/view/html/inforce/current/act-1997-123), section 270D as in force before its repeal by the [Treasury and Revenue Legislation Amendment Act 2023](/view/pdf/asmade/act-2023-26). > > **s 9:** Am 2023 No 26, Sch 2.