Guidance

Ultra low emission vehicles: tax benefits

Explains the taxes and benefits applicable to ultra low emission vehicles (ULEVs).

Document

ULEV tax implications factsheet

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Details

This document summarises the taxes and benefits applicable to ultra low emission vehicles (ULEVs).

It covers taxes that apply to cars and vans for both private and business users.

ULEVs benefit from favourable tax treatment in a number of ways, relative to conventional vehicles.

Published 6 August 2014
Last updated 10 January 2018 + show all updates
  1. Factsheet is updated following the announcements made at Autumn Budget 2017 regarding ultra low emission vehicle taxation.
  2. ULEV tax implications factsheet updated.
  3. Updated guidance.
  4. First published.