Tax benefits for Ultra Low Emission Vehicles

Last updated: 5 November 2017
Ultra low emission vehicles (ULEVs) are usually defined as vehicles that emit less than 75g of carbon dioxide (CO2) for every kilometre travelled. They will typically include an electric powertrain. Both private and business users of ULEVs receive a number of tax benefits.

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End uses covered
  • Transport end-uses
  • Road transport