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Electric Vehicles: Excise Duties

Asked by Rebecca SmithConservativeScotland OfficeTabled Answered 25 February 2026UIN 908006

The question

To ask the Secretary of State for Scotland, what discussion he has had with Cabinet colleagues on the potential impact of the proposed application of electric vehicle pay-per-mile taxation on people living in rural communities in Scotland.

Answered by Kirsty McNeill

At the Budget, the Chancellor confirmed the introduction of Electric Vehicle Excise Duty from April 2028 - recognising that electric vehicles contribute to congestion and wear-and-tear on our roads but pay no equivalent to fuel duty.

While those living in rural areas tend to drive more than those living in urban areas, they are also more likely to have a dedicated home charger for their electric vehicle - with the lowest charging costs.

Our electric vehicles consultation provides further detail on how the duty will work and seeks views on its implementation from stakeholders across the UK.

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