Tax benefits for ultra low emission vehicles - GOV.UK
way as petrol and diesel cars. A) Taxes applicable to all ULEV users 1. Fuel Duty 1.1 Fuel duty is paid on each litre of road fuel purchased (or on each kilogram in the case of gases). Fuel duty is levied on any combustible fuels released onto the UK market, but not on electricity, therefore battery electric vehicles do not pay fuel duty.
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