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(ii) in relation to which duty was not paid under the Duties Act 1997, Chapter 9 because of the operation of repealed section 270D.

(2) In this section—

repealed section 270D means the Duties Act 1997, section 270D as in force before its repeal by the Treasury and Revenue Legislation Amendment Act 2023.

s 9: Am 2023 No 26, Sch 2.