38G. Rebate for applicable vehicles with licences issued before 1 January 2022 and valid on or after that date

There is a rebate for every licence for an applicable vehicle that is —

issued by the Registrar before 19 December 2021; and

valid on or after 1 January 2022.

The amount of the rebate is the difference between —

the fee paid for the licence under the applicable vehicle under rule 36(4) or (4AD), 36A, 36B, 37(1) or 38B(4), in respect of the period of the licence after 1 January 2022; and

the fee applicable to the licence under these Rules if the licence had been issued on 19 December 2021 for the period mentioned in sub-paragraph (a).

The rebate calculated according to paragraph (2) in relation to a licence for an applicable vehicle may only be set off against the amounts in the Nineteenth Schedule in the order in which they are treated as accruing due (as specified in the Nineteenth Schedule), beginning with the earliest.

If, upon the de-registration of the applicable vehicle, the rebate is not extinguished under paragraph (3), then the Registrar must refund the unextinguished amount to the last registered owner of the applicable vehicle.

To avoid doubt, the rebate under this rule is in addition to any other rebates granted by the Registrar under these Rules.

In this rule, “applicable vehicle” means —

an electric car (including a taxi) registered before 1 January 2022; or

a petrol-electric car (including a taxi) registered before 1 January 2022.

There is a rebate for every licence for an applicable vehicle that is —

issued by the Registrar before 19 December 2021; and

valid on or after 1 January 2022.

The amount of the rebate is the difference between —

the fee paid for the licence under the applicable vehicle under rule 36(4) or (4AD), 36A, 36B, 37(1) or 38B(4), in respect of the period of the licence after 1 January 2022; and

the fee applicable to the licence under these Rules if the licence had been issued on 19 December 2021 for the period mentioned in sub-paragraph (a).

The rebate calculated according to paragraph (2) in relation to a licence for an applicable vehicle may only be set off against the amounts in the Nineteenth Schedule in the order in which they are treated as accruing due (as specified in the Nineteenth Schedule), beginning with the earliest.

If, upon the de-registration of the applicable vehicle, the rebate is not extinguished under paragraph (3), then the Registrar must refund the unextinguished amount to the last registered owner of the applicable vehicle.

To avoid doubt, the rebate under this rule is in addition to any other rebates granted by the Registrar under these Rules.

In this rule, “applicable vehicle” means —

an electric car (including a taxi) registered before 1 January 2022; or

a petrol-electric car (including a taxi) registered before 1 January 2022.