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.

• From: HM Revenue & Customs
• Published: 28 October 2026

Documents

Draft legislation

PDF, 84.7 KB, 1 page

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 different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Explanatory note

ODT, 13.3 KB

This file is in an OpenDocument format

Details

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.