81. Remission or repayment in respect of vehicle registration tax on certain hybrid electric vehicles, or certain flexible fuel vehicles, or certain electric vehicles, or certain electric motorcycles.
Chapter IV of Part II of the Finance Act 1992 is amended by substituting the following for section 135C (substituted by section 65 of the Finance Act 2007):
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"135C. (1) In this section - |
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' hybrid electric vehicle ' means a vehicle that derives its motive power from a combination of an electric motor and an internal combustion engine and is capable of being driven on electric propulsion alone for a material part of its normal driving cycle; |
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' flexible fuel vehicle ' means a vehicle that derives its motive power from an internal combustion engine that is capable of using a blend of ethanol and petrol, where such blend contains a minimum of 85 per cent ethanol; |
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' electric vehicle ' means a vehicle that derives its motive power exclusively from an electric motor; |
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' electric motorcycle ' means a motorcycle that derives its motive power exclusively from an electric motor. |
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(2) Where a person first registers a category A vehicle or a category B vehicle during the period from 1 January 2008 to 30 June 2008 and the Commissioners are satisfied that the vehicle is - |
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(a) a series production hybrid electric vehicle, or |
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(b) a series production flexible fuel vehicle, |
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then the Commissioners may remit or repay to that person 50 per cent of the vehicle registration tax payable or paid in accordance with paragraphs (a), (aa), (b) or (c) of section 132(3). |