This file may not be suitable for users of assistive technology.
Request an accessible format.
If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email email@example.com.
Please tell us what format you need. It will help us if you say what assistive technology you use.
It covers taxes that apply to both private and business users of:
ULEVs benefit from favourable tax treatment in a number of ways, relative to conventional vehicles.
Factsheet updated to include April 2018 changes of rates for vehicle excise duty, company car tax, van benefit charge, car fuel benefit charge and van fuel benefit charge plus new criteria for enhanced capital allowances and a tax exemption for workplace electric vehicle charging.
Factsheet is updated following the announcements made at Autumn Budget 2017 regarding ultra low emission vehicle taxation.