The Vehicle Excise Duty (Taxi Capable of Zero Emissions) Regulations 2019
The Finance Act 2019 amended the Vehicle Excise and Registration Act 1994 (“VERA”) to exempt a taxi capable of zero emissions (“TCZE”) from the additional supplement of vehicle excise duty for vehicles with a list price of more than £40,000. It also conferred a power on the Secretary of State to define, through regulations, which vehicles are a TCZE.