Citation, commencement and effect

1. These Regulations—

(a) may be cited as the Vehicle Excise Duty (Taxi Capable of Zero Emissions) Regulations 2019;

(b) come into force on 29th July 2019; and

(c) have effect in relation to vehicle licences taken out on or after 1st April 2019.

Taxi capable of zero emissions

2. —(1) For the purposes of paragraph 1GE( 2 ) of Part 1AA of Schedule 1 to the Vehicle Excise and Registration Act 1994, a taxi capable of zero emissions is a vehicle—

(a) which satisfies the eligibility criteria for receipt of the plug-in taxi grant specified in the plug-in taxi grant vehicle application form and guidance notes published by the Secretary of State, as amended from time to time, or, if replaced, the replacement document( 3 ); or

(b) of a model in the list maintained under paragraph (2)(a)(i) of models of vehicles specified as a taxi capable of zero emissions.

(2) The Secretary of State —

(a) (i) may maintain a list which specifies models of vehicle as a taxi capable of zero emissions, and

(ii) may include models of vehicle in the list with backdated effect, from a date not before 1st April 2019.

(b) must publish the list referred to in paragraph (2)(a)(i) in such manner as appears appropriate to the Secretary of State from time to time.