Ultra low emission vehicles: tax benefits

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


ULEV tax implications factsheet

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It covers taxes that apply to both private and business users of:

  • cars
  • vans

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

Published 6 August 2014
Last updated 24 May 2018 + show all updates
  1. 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.

  2. Factsheet is updated following the announcements made at Autumn Budget 2017 regarding ultra low emission vehicle taxation.

  3. ULEV tax implications factsheet updated.

  4. Updated guidance.

  5. First published.