![]() Plug-in hybrid electric vehicles – 1 April 2025 onwardsįrom 1 April 2025, a plug-in hybrid electric vehicle will not be considered a zero or low emissions vehicle under FBT law. Motorcycles and scooters are not cars for FBT purposes and do not qualify for the exemption, even if they are electric. It is a car designed to carry a load of less than 1 tonne and fewer than 9 passengers (including the driver).hydrogen fuel cell electric vehicle, or.Zero or low emissions vehicleĪ vehicle is a zero or low emissions vehicle if it satisfies both of these conditions: We will provide an update when this review begins. The government will complete a review into this exemption by mid-2027 to consider electric car take-up. luxury car tax (LCT) has never been payable on the importation or sale of the car.īenefits provided under a salary packaging arrangement are included in the exemption.the car is used by a current employee or their associates (such as family members).the first time the car is both held and used is on or after 1 July 2022.the car is a zero or low emissions vehicle.You do not pay FBT if you provide private use of an electric car that meets all the following conditions: From 1 July 2022 employers do not pay FBT on eligible electric cars and associated car expenses.
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