Policy paper
Draft legislation: goods vehicles transitional provision for end of temporary rates
This clause makes transitional provision for goods vehicles that have benefited from the temporary Vehicle Excise Duty (VED) rates introduced by section 3 of the Taxation (Energy and Vehicles) Act 2026.
Draft legislation
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This clause makes sure that where more than one temporary rate licence has been taken out for an eligible vehicle and, taken together, those licences have been in force for more than 12 months, any additional months beyond the 12-month period may be recovered at the normal rate, provided that the last temporary rate licence was taken out on or after 28 October 2026.