Draft Finance Bill legislation - introduction of eVED
3 September, 2026
The ATT has submitted some brief comments on the draft Finance Bill 2026-27 legislation which introduces a new Electric Vehicle Excise Duty (eVED) from April 2028.
We have restricted our comments to a key area of the draft legislation - the definition of an 'eVED vehicle' which is in scope of the new charge. We believe the current wording in the draft legislation could cause confusion and open the door for future challenges on vehicle status.
More details can be found in our full response.