Vehicle Excise and Registration Act 1994 schedule 2 paragraph 2A

Electrically assisted pedal cycles

Schedule 2 paragraph 2A exempts electrically assisted pedal cycles from vehicle excise duty, provided they meet requirements set by the Secretary of State.

• Electrically assisted pedal cycles are classified as exempt vehicles, meaning no vehicle excise duty is payable on them.
• The Secretary of State has the power to prescribe, through regulations, the specific technical requirements a vehicle must meet to qualify as an electrically assisted pedal cycle.
• Only vehicles belonging to a class that complies with the prescribed requirements will benefit from the exemption.
• This provision was introduced by the Finance Act 1996 and took effect from 29 April 1996.