Consultation on the introduction of Electric Vehicle Excise Duty (HTML) | Consumer Scotland

1. About us

About us

Consumer Scotland is the statutory body for consumers in Scotland. Established by the Consumer Scotland Act 2020, we are accountable to the Scottish Parliament. The Act defines consumers as individuals and small businesses that purchase, use or receive in Scotland goods or services supplied by a business, profession, not for profit enterprise, or public body.

Our purpose is to improve outcomes for current and future consumers, and our strategic objectives are:

to enhance understanding and awareness of consumer issues by strengthening the evidence base
to serve the needs and aspirations of current and future consumers by inspiring and influencing the public, private and third sectors
to enable the active participation of consumers in a fairer economy by improving access to information and support

Consumer Scotland uses data, research and analysis to inform our work on the key issues facing consumers in Scotland. In conjunction with that evidence base we seek a consumer perspective through the application of the consumer principles of access, choice, safety, information, fairness, representation, sustainability and redress.

We have a particular focus on three consumer challenges: affordability, climate change mitigation and adaptation, and consumers in vulnerable circumstances.

2. Introduction

We welcome the publication of the UK Government’s consultation on the introduction of Electric Vehicle Excise Duty (eVED).

Consumer Scotland has a range of evidence and expertise that can support the UK Government understand how consumers in Scotland engage with the transition to net zero and specifically the transition to a more sustainable transport system.[1] For example, we have published research which focused on the experience of driving and charging EVs in Scotland and a report on consumers and sustainable transport in Scotland. Consumer Scotland has also recently launched an investigation into the used car market, a sector where too many buyers face unexpected problems, costs, and stress when things go wrong.[2] More broadly, we have published a consumer framework for climate change, which provides a toolkit for policymakers and a series of consumer tests, as well as a number of other publications on consumers’ attitudes and behaviours on climate change.

Consumer Scotland’s Strategic plan[3] has set out a focus on three consumer challenges: affordability, climate change mitigation and adaptation and mitigation, and consumers in vulnerable circumstances. The introduction of eVED is relevant to all three of these consumer challenges.

We welcome the opportunity to contribute to the Treasury’s thinking on the development of a tax system that will help to support the transition to net zero while remaining fair, transparent, attractive and affordable for all motorists.

As the consultation highlights, the shift to electric vehicles is central to reducing emissions from the transport sector. A taxation system that evolves in line with decarbonisation is necessary to ensure long-term sustainability of public revenues while supporting continued progress toward climate targets.

In relation to affordability, our research shows that consumers’ day-to-day decisions are shaped primarily by cost, convenience and clarity[4]. EVs currently offer significantly lower running costs than internal combustion engine (ICE) vehicles for those consumers who are able to charge at home, and will continue to do so after the introduction of eVED. However, for those dependent on the public charging network, the financial benefits of an EV are already less compelling, and charging is typically a much less convenient experience. For these drivers (or potential drivers) the attractiveness of EVs will be further weakened by the introduction of eVED. Consumer Scotland is currently undertaking detailed research with current and potential EV drivers unable to charge at home, the results of which may be of interest to the UK Government when complete.

Further, many consumers remain uncertain about the overall financial implications of switching to an EV. Clear and transparent implementation of eVED will therefore be critical to maintaining consumer confidence in EV affordability.

In relation to vulnerability, Consumer Scotland research [5] found that current EV drivers tend to be higher-income households, more likely to live in urban or suburban areas and more likely to have access to private home charging. As EV adoption widens, and as Scotland’s population continues to age, it is anticipated that the EV driver profile will more closely reflect the general population, including consumers in rural and remote areas who rely heavily on cars for essential travel. It is therefore vital that eVED does not inadvertently disadvantage these groups or undermine progress in broadening equitable EV uptake.

We have drawn on Consumer Scotland’s published research and examined the experiences of international examples where pay-per-mile charges have been introduced for electric vehicles. We provide more detailed responses to selected consultation questions, and we look forward to working with HM Treasury as detailed eVED proposals are developed.

3. Our response

Scope

Question 1. Do you have any views on the government’s proposal for the design and scope of eVED?

Overview

Consumer Scotland has not taken a specific view on proposals for a mileage-based tax system; however, we recognise the intention to develop a fair and future-proof approach that remains sustainable as more drivers switch to electric vehicles. We are concerned that the proposals could create unintended impacts for some groups of consumers unless they are supported by a clearer framework and targeted mitigations.

Public charging infrastructure

We have concerns about how the proposals will affect people who cannot charge an EV at home. The cost of charging varies widely between drivers, and those who rely mainly on public charge points already face higher costs and less convenience than those able to charge at home. Home charging will continue to offer a cost advantage even after the introduction of eVED, but for drivers without home charging the financial case for an EV is already close to the cost of, or more expensive than running an internal-combustion engine (ICE) vehicle. Our research[6] shows that 38% of EV drivers who tend to not charge their vehicle at home report higher costs than anticipated, and adding a mileage-based tax will make the switch even less attractive for these groups [7].

Consumer Scotland is currently undertaking detailed research on the experience of both current and EV drivers in Scotland who are unable to charge at home. We would welcome the opportunity to share and discuss this research with the UK Government when it is available in the Summer of 2026.

Rural consumers

A mileage-based charge could offer a more consistent approach to taxation, but it also risks placing a heavier burden on people who live in rural and remote areas. These households usually have to drive longer distances for essential services [8] and have fewer alternatives to using a car[9]. As a result, they are more likely to face higher costs under eVED without having options to change their travel patterns. While rural drivers of ICE vehicles currently face similar challenges[10], the introduction of a new tax system is an opportunity for to revisit its overall fairness.

We also note that there is currently no link between the amount of tax drivers will pay and the quality or availability of charging infrastructure in their area. This is a concern because rural drivers often face limited charging options[11], yet are likely to pay more under a mileage-based system because of the distances they travel. Clearer alignment between revenue raised and improvements this revenue will deliver through investment in weaker aspects of public charging would help to ensure that the outcomes delivered through this policy are fair to consumers.

Disincentives

The introduction of eVED may increase the perceived running costs of EVs. Many consumers already see EVs as more complex or uncertain, and even a small increase in expected annual costs may discourage some from switching away from petrol or diesel vehicles. This risk is especially relevant for those who are already unsure about the affordability of EVs or who rely on public charging.

Research indicates that cost is the second most significant ‘tipping point’[12] for consumers deciding whether to buy an electric or and ICE vehicle, with longer driving ranges being the most influential factor. Further, recent Zapmap research found that lower running costs have overtaken environmental benefits as the primary consumer reason for EV adoption[13]. In line with this, evidence shows increasing ownership costs [14] for EVs, in part attributed to government subsidies ending and geopolitical factors leading to fluctuations in charging costs, are deterring many potential buyers. Conversely, sources indicate that the appetite for ICE vehicles has grown, with estimates showing 41% of consumers in the UK are intending to buy an ICE vehicle for their next purchase.[15]

New Zealand and Iceland both offer useful examples of how the introduction of distance-based taxes for EVs reduced financial savings for EV drivers. However, these examples offer different outcomes, as the impact on consumer choices varied significantly.

In New Zealand, the introduction of Road User Charges (RUC) for EV drivers occurred alongside the removal of the Clean Car Discount, a purchase subsidy and an increase in national insurance charges for EV owners [16], creating a combined reduction in financial incentives.

As a result, the charging cost advantage of EVs relative to fuel costs for ICE vehicles has significantly reduced, with EV charging costs now ranging between NZ$4.50 - $9.00 (£2.59 - £5.19) per 100km, compared to $6.47 (£2.77) for the average petrol car (Table 1). Following these changes, the New Zealand EV market experienced a significant decline in new car sales in 2025, falling to 4% from a previous peak of 19%[17].

At present, the range of charging costs for EV vehicles for a 100km journey in the UK is between £3.26 for home charging, to £16.12 for public chargers, whilst an average petrol car costs around £11.97 and an average diesel car costs around £10.91 (see Table 2). While the potential financial savings from home charging compared with ICE vehicle fuel costs are significantly greater in the UK than in New Zealand (Table 2), the cost of using public charging infrastructure is also considerably higher.

Additionally, whilst the majority of current EV drivers in the UK mostly charge at home, 62% of UK EV drivers regularly use public chargers and only 21% exclusively use home chargers[18]. Therefore, high costs in the public charging network could be a critical disincentive for many potential buyers, particularly for those not able to charge at home.

Further, early insights from Consumer Scotland’s ongoing research into the experiences of UK EV drivers, and existing sources[19] indicate that consumers are more likely to prioritise charging speed and convenience over cost and therefore use the more expensive, Rapid and Ultra-Rapid public chargers. As highlighted in Table 2, this makes the running costs of EVs notably more expensive when compared to ICE vehicles.

Vehicle Type	Energy/Fuel Used (100km/62 miles)	Cost in NZD	Cost in GBP[20]
EV (Home Charging)	18 kWh[21]	$4.50[22]	£2.59
EV (Public Ultra-Rapid)	18 kWh[23]	$9.00[24]	£5.19
Petrol Car (Avg)	N/A	$6.47[25]	£2.77

Vehicle Type	Energy/Fuel Used (100km/ 62 miles)	Total*
EV (Home Charging – overnight/ off-peak)	Charging at ~ 8.5p/kWh[26] (~ 2.25 p/mile) = £1.40 Including eVED at 3p /mile as proposed from 2028 = £1.86	£3.26
EV Public Charging – Standard and Standard Plus (≥ 3kW & 49kW)	Charging at 54p/kWh (16 p/mile)[27] = £9.92 Including eVED at 3p /mile as proposed from 2028 = £1.86	£11.78
EV Public charging – Rapid and Ultra-Rapid (>50kW & ≥ 150kW)	Charging at 76p/kWh (23 p/mile)[28] = £14.26 Including eVED at 3p /mile as proposed from 2028 = £1.86	£16.12
Petrol Car (Avg)	13.3p per mile = £8.25[29] Fuel duty 6p/mile = £3.72[30]	£11.97
Diesel Car (Avg)	11.6p per mile = £7.19[31] Fuel duty 6p/mile = £3.72[32]	£10.91

Does not include VED (£195 per year for 2025), applicable to most petrol and diesel vehicles registered after 2017 and EV from April 2025.

The introduction of the per kilometre levy in Iceland has had similar implications on financial savings for EV consumers. Sources predict that electric car owners will experience an average of a 12% rise in overall costs, whilst ICE vehicles will face varying results. For smaller ICE vehicles, charges could increase by as much as 19%, whereas larger and heavier vehicles could experience cost reductions of up to 9%[33]. Despite this, Iceland has maintained high purchase levels of EV cars.

Electrification of transport in Iceland occurred on the back of very strong general tax incentives, including VAT and import duty exemptions for EVs for years (now ended[34]), which helped push EV adoption high before mileage charges were introduced.

Crucially, Iceland waited until BEV/ PHEV had achieved significant market infiltration numbers before introducing any taxes or removing subsidies. For instance, by 2022 BEV/ PHEV represented 58% of new car registrations[35]. Whilst there was initially a slight reduction in EV sales following the announcement of the per-kilometre fee, the market share of the sector has largely been regained, with BEV/ PHEV accounting for 42% of newly registered cars[36] in 2025.

This contrasts with the UK, wherein electric car market share sat at 23% of the total new car market[37] in 2025, despite reaching record numbers of EV sales.

The introduction of eVED is expected to increase costs for UK consumers by an average of £200- £300 a year[38]. The experiences of New Zealand and Iceland detailed above suggest that it may be prudent to wait until the EV market in the UK achieves a greater market share before introducing any taxes on EVs. If taxes are introduced before stable market share has been achieved, it appears this may present risks to public perceptions of EVs[39], generating more consumer hesitation[40] and further hindering momentum.

Finally, and as discussed above, given that increased costs will most impact the balance of EV: ICE costs for those consumers more dependent on public charging, improving access to affordable and reliable on-street and community charging will be essential to EV uptake. This strengthens the case for using a portion of eVED revenue to expand and improve public charge points and reduce the cost of using them, with a particular focus on consumers who cannot charge at home.

Mileage estimation and checks

Question 2. What should the government consider when developing guidance that supports motorists to estimate their mileage?

A core consumer principle is ensuring that consumers have access to information is accurate and useful. In the case of eVED, guidance should provide practical and accessible scenario modelling that will help consumers understand how they currently use their vehicles and how the future tax will most likely impact their costs.

There are two main aspects that should be clearly articulated in any guidance.

Firstly, comparison of vehicle running costs: The rate of EV adoption in the UK is slowing, despite overall running costs often being cheaper on average when compared with ICE vehicles. This may in part be due to misinformation[41] around EV charges, conflicting guidance and unstable pricing. Showing typical mileage costs for different types of vehicles (EV, PHEV or ICE) and different charging types, enables consumers to make informed choices about vehicle and charging types.

Secondly, ensuring consumers can estimate their annual mileage accurately will be critical for helping them to understand how they will be impacted by eVED. One possible way of doing this would be through the creation of a user-friendly, accurate calculator that consumers could use to generate cost estimates. Such calculators are currently available and are owned by private companies. However, a tool that is government backed could help to support consumer trust and confidence in such a tool.

The Icelandic government have established a central, official hub [42] for consumers to calculate and settle differences between their estimated and actual mileage, to avoid penalties and unexpected underpayments. Such calculators can help avoid overpayments or underpayments of eVED and encourage consumers to feel engaged and informed, whilst also potentially reducing any concerns or disincentives they might have about new charges related to EVs.

Question 3. How could technology make eVED easier and simpler for businesses and motorists to comply with?

Consumer Scotland recognises the approach the UK Government has taken to protect motorist’s privacy from telematics or compulsory third parties.

We are supportive of measures that do not risk any loss of personal or private data. Research indicates that the vast majority of motorists are unaware of how information on their driving patterns is being collected by private sector businesses[43]. This risks exploitation and safety concerns for the consumer if their private information (including driving schedules and data from mobile phone apps linked to cars) is sold to third parties.

Similarly, we agree with the consultation proposal to maintain technology-based solutions as optional. With up to 14% of BEV drivers and 37% of PHEV drivers[44] in the UK stating that they never use third-party systems or mobile apps in relation to their vehicle, it is crucial that any technological developments do inadvertently exclude non-/ less-digital groups from accessing EVs.

We would caution against default telematics in vehicles that send present-time mileage updates. Instead, to ensure consumers’ interests are adequately protected, we suggest that telematics should be provided on an opt-in basis and only share aggregate mileage (for instance, once a year) with a central, secure reporting system. This removes the administrative burden of manual reporting, whilst ensuring trip-level location data is never transmitted, addressing consumer privacy concerns.

As is already the case for VED and MoTs, the use of automated reminders for consumers to pay their eVED could support motorists and prevent future fines for missed payments. Such reminders should be in various channels from which drivers can choose, including via SMS, phone call, email, app notifications and post, and could also be linked with major events in the vehicle life cycle e.g., registration, ownership transfer, vehicle sale and expiration of tax. Any reminders for consumers should include clear, accessible guidance on how to access support for paying the tax.

Question 4. Would you support the consideration of technological solutions on an opt-in basis, in future?

As indicated above, Consumer Scotland would be supportive of measures which allow EV drivers being offered the choice to opt in to such solutions, with the reservation that drivers should be given clear information about how their data is being shared and other choices available.

Mileage readings

Question 5. What should the government consider when designing the system for managing under and over payments of eVED?Consumer Scotland supports the principle of consumers paying or receiving balancing payments at the end of the VED period, to ensure that consumers are paying a fair and accurate amount towards the tax. As we are not aware of any current research looking at consumer preferences for managing over and underpayments, we would strongly encourage conducting consumer testing prior to introducing the eVED, to better understand what works for UK motorists.The proposed model must include robust safeguards to ensure that any changes do not result in financial volatility and large reconciliation payments at the end of the tax year. Reconciliation costs for underpayments may result in unexpected financial hardship for consumers in vulnerable circumstances.We would encourage Treasury to ensure that consumers are given flexible repayment options, in addition to the option to add outstanding balances to the monthly eVED payments for the following year. For instance, providing consumers with a grace period for repayments, with reasonable adjustments made for the individual’s capacity to meet priority debts and living expenses[45] to ensure that consumers are not pushed into financial hardship. We also reiterate that providing consumers with clear and accessible information to accurately estimate their vehicle usage is critical to preventing consumer harm.Similarly, we propose that consumers who have made an overpayment are offered the opportunity to receive a refund, rather than having the amount credited towards the following year’s payments by default. This is currently an option for consumers who over-paid on their income tax via self-assessment, therefore a similar approach could be taken for eVED refunds.Mileage checksQuestion 6. The government intends to engage with garages on MOT fees and the costs of mileage checks. Are there other steps the government should take to support MOT garages to prepare for eVED?No comment.Question 7. Do you agree that MOT garages are well placed to be accredited providers of mileage checks?No comment.Question 8. Are there alternative approaches for checking mileage in the first three years after a car is registered (pre-MOT age)?No comment.Question 9. What impact will the proposed approach for eVED collection have on fleets and leasing businesses?While we are not able to comment in detail, we are aware that fleet operators have raised concerns around the potential harmful impacts that the eVED could have.Principally, there is a risk that increasing the costs of EVs may appear punitive to existing EV owners and make EVs less attractive to consumers considering the move, therefore becoming a barrier to adoption[46].Further, there is concern that there is currently not sufficient resource at MOT stations to annually verify odometer readings, which puts additional pressures on businesses that are already at capacity[47] [48]. This directly conflicts with the consultation’s intention to minimise the administrative burden of the eVED.Finally, some fleet operators have highlighted how the additional cost could diminish the total cost of ownership advantages that EVs currently hold compared to ICE vehicles. They warn that this risks undermining their investments in the sector, by narrowing financial savings margins and subsequently reducing appetite for EVs[49].Question 10. What should the government consider to minimise administrative burdens and complexity for these businesses?No comment.Question 11. What should the government consider to ensure the overall approach to tax reporting and collection is fair?A ‘one-size-fits-all’ tax approach risks disproportionately penalizing those who are more likely to drive frequent, longer distances due to geography and lack of accessible vehicle charging infrastructure, rather than choice. This includes those in rural and island communities in Scotland where public transport is sparse[50], and shift workers[51] for whom services are unavailable. Consumer Scotland would encourage UK Government to consider the use of targeted measures for consumers who have no viable alternatives to private car use.We support the commitment to maintain technology-based solutions as optional. As tax reporting becomes increasingly digital, there is a significant risk of excluding those with low digital literacy or lack of access. Consumer fairness requires the maintenance of robust offline and low-tech reporting and payment routes, so that consumers without smartphones or reliable internet access are not administratively disadvantaged (through complex paper processes), for their inability to engage digitally. Similarly, adequate support, such as informational text, customer services or chat functions, must be provided for those transitioning to digital reporting to ensure errors in reporting do not lead to punitive enforcement action, such as fines.Events that lead to drivers’ mileage being lower or higher than they estimatedQuestion 12. Which life events and other considerations should the government consider when building flexibility for changes in circumstances into the eVED scheme?Consumer Scotland supports the intention to build flexibility into the eVED system. A fair tax system must be agile enough to reflect fluctuations in life circumstances without creating undue administrative or financial burden.The government should consider the following when building in flexibility for changes in circumstance: geographical changes (e.g., relocation from urban to rural areas), job and commuting changes, parental leave or caregiving responsibilities, long-term illnesses and accidents and seasonal residencies (e.g., students).Cars scrapped, sold or taken off the road.Question 13. Do you agree with the proposed approach for car lifecycle events?Consumer Scotland is generally supportive of the proposed approach for car lifecycle events. While the UK Government has indicated that eVED mileage credits might "stay with the vehicle" upon sale, we would suggest that the system mirrors the current VED refund model.When a vehicle is sold, the seller should receive a pro-rata refund for any pre-paid mileage not used. The current proposal to have overpayments "reflected in the sale price" is insufficient, as it places the burden of negotiation on the consumer and assumes a level of market transparency that does not always exist in private used car sales. Further, decoupling the tax balance from the vehicle ensures that the new owner of the vehicle will only be taxed based on their own usage, which helps to prevent the risk of consumer harm from future reconciliation payments.14. Is there anything further the government should consider when designing the arrangements for car lifecycle events?No comment.PenaltiesQuestion 15. What should the government consider when developing an overall compliance approach to prevent user error, avoidance and fraud?The introduction of mileage-based charges creates a heightened risk of odometer fraud. Current research estimates that the UK economy loses approximately £80 million annually[52] as a result of fraudulent mileage reporting. Furthermore, the increase of digital odometers has facilitated the ease with which mileage can be fraudulently altered[53]. This practice poses a significant risk to consumers in the second-hand vehicle market, who face not only inflated resale prices, but also potential safety hazards caused by underestimating vehicle wear and tear.The legal and regulatory framework governing odometer correction services in the UK remains complex. While it is not currently illegal to own or install mileage blockers to facilitate manual correction following equipment failure, the Consumer Protection from Unfair Trading Regulations (2008)[54] make it illegal to use such devices to intentionally misrepresent a vehicle’s history. This legislative uncertainty risks perpetuating similar issues within the Electric Vehicle (EV) market, which may experience elevated levels of fraud once mileage-based charges are implemented. The UK Government may want to revisit legislation surrounding mileage correction services and strengthen monitoring and penalty regimes prior to the introduction of the eVED.More widely, Consumer Scotland is currently carrying out a statutory investigation into consumer experiences in Scotland’s used car market and plans to publish findings in the summer. We will be pleased to share and discuss our report with the UK Government.Question 16: What should the government consider when designing the penalties regime within eVED, to ensure fairness to all motorists?To ensure the penalties regime is fair and does not exacerbate consumer detriment, particularly for those in vulnerable circumstances, Consumer Scotland supports the continued use of a graduated enforcement framework by the DVLA, which effectively scales from initial reminder letters to more rigorous measures such as financial penalties and court prosecutions. However, the transition to an eVED system for consumers represents a fundamental shift in how EV motorists interact with the tax system. The introduction of a mileage-based charge introduces a new variable cost and a higher administrative burden on the consumer, increasing the likelihood of inadvertent non-compliance.For instance, the New Zealand Government[55] implemented a mandatory two-month grace period following their introduction of road-user charges. During this time, although the charges technically applied from April 1, enforcement did not begin until June 1. This allowed motorists sufficient time to understand the new requirements, register their vehicles and purchase their first mileage license without the risk of immediate financial penalties or roadside infringements.Similarly, Iceland introduced a three-month grace period for motorists to register their odometer reading after their introduction of a kilometre-based charge. They also offered to waive penalty fees if the vehicle’s odometer is inspected by a certified station within 30 days of any fines being issued[56].This measure would help to protect customers from harsh penalties arising from unintended non-compliance due to unfamiliarity with the new eVED system.

4. Endnotes

[1] Consumer Scotland (2024) Briefing - Consumers and the transition to sustainable transport Available at: https://consumer.scot/publications/briefing-consumers-and-the-transition-to-sustainable-transport-html/

[2] Consumer Scotland (2025) Investigation launch: Scotland's used car sector – Available at: https://consumer.scot/publications/investigation-launch-scotlands-used-car-sector-html/

[3] Consumer Scotland (2023) Strategic Plan 2023-27 - Available at: https://consumer.scot/media/5fupxwrv/consumer-scotland-strategic-plan-2023-2027.pdf

[4] Consumer Scotland (2025) A consumer framework for addressing climate change - toolkit for policymakers - Available at: https://consumer.scot/publications/a-consumer-framework-for-addressing-climate-change-toolkit-for-policymakers-html/

[5] Consumer Scotland (2024) Consumer Experience of Electric Vehicles in Scotland - Available at: https://consumer.scot/media/aftawzpy/en24-02-low-carbon-technologies-electric-vehicles-publications-consumer-scotland-insight-report-clean.pdf

[6] Consumer Scotland (2024) Consumer Experience of Electric Vehicles in Scotland - Available at: https://consumer.scot/media/aftawzpy/en24-02-low-carbon-technologies-electric-vehicles-publications-consumer-scotland-insight-report-clean.pdf

[7] McKinsey & Company (2025) New twists in the electric-vehicle transition: A consumer perspective - Available at: https://www.mckinsey.com/features/mckinsey-center-for-future-mobility/our-insights/new-twists-in-the-electric-vehicle-transition-a-consumer-perspective

[8] Acre (2023) Rural households are being disproportionately impacted by the cost-of-living crisis - Available at: https://acre.org.uk/rural-households-disproportionately-impacted-by-the-cost-of-living-crisis/

[9] AA (2025) Budget leaves drivers at a fork in the road - Available at: https://www.theaa.com/about-us/newsroom/budget-2025-aa-reaction?msockid=047cf7355e2967f40956e1ac5f7c663f

[10] Acre (2023) Rural households are being disproportionately impacted by the cost-of-living crisis - Available at: https://acre.org.uk/rural-households-disproportionately-impacted-by-the-cost-of-living-crisis/

[11] Rural Finds (2025) Electric Vehicle Charging: UK Rural EV Infrastructure Overview - Available at: https://www.ruralfinds.net/articles/electric-vehicle-charging-uk-rural-ev-infrastructure-overview/

[12] McKinsey & Company (2025) New twists in the electric-vehicle transition: A consumer perspective - Available at: https://www.mckinsey.com/features/mckinsey-center-for-future-mobility/our-insights/new-twists-in-the-electric-vehicle-transition-a-consumer-perspective

[13] Zapmap (2025) Annual Charging Insights Report 2025 - Available at: https://www.zapmap.com/ev-stats/ev-charging-survey

[14] Wards Auto (2025) Consumers returning to ICE vehicles, EY global study suggests - Available at: https://www.wardsauto.com/news/consumers-turn-back-to-ice-EY-survey-2025/807862/

[15] Ibid.

[16] Social Market Foundation (2025) Why now is the time to end the freeze on Fuel Duty - Available at: https://www.smf.co.uk/commentary_podcasts/why-now-is-the-time-to-end-the-freeze-on-fuel-duty/

[17] The Guardian (2025) Will pay-per-mile raise Reeves money or drive people away from electric vehicles? - Available at: https://www.theguardian.com/environment/2025/nov/22/pay-per-mile-electric-vehicles-rachel-reeves-road-taxes?CMP=Share_AndroidApp_Other

[18] Chargenet (2025) Understanding Home Charging Costs vs Public High Power Charging Costs in 2026. - Available at: https://www.chargenet.co.uk/homechargingvspubliccharging

[19] Zapmap (2026) Zapmap Price Index - Available at: https://www.zapmap.com/ev-stats/charging-price-index [Figures accessed 26/02/26]

[20] LSEG (2026) Exchange Rates Pricing - Available at: https://myaccount.lseg.com/en/policies/exchange-rates-pricing [Figures accessed Q1 2026]

[21] OnlyCars (2025) How Much to Change an EV in NZ - Available at: https://www.onlycars.co.nz/buyer-tools/how-much-to-charge-an-ev-in-nz#:~:text=To%20give%20you%20a%20rough,to%20travel%20the%20same%20distance.

[22] Ibid.

[23] Ibid.

[24] Ibid.

[25] Social Market Foundation (2025) Why now is the time to end the freeze on Fuel Duty - Available at: https://www.smf.co.uk/commentary_podcasts/why-now-is-the-time-to-end-the-freeze-on-fuel-duty/

[26] Zapmap (2026) Zapmap Price Index - Available at: https://www.zapmap.com/ev-stats/charging-price-index [Figures accessed 26/02/26]

[27] Ibid.

[28] Ibid.

[29] Journey Cost Calculator (2025) How much will your journey cost? - Available at: https://petrolprices.co.uk/journey-cost-calculator.php

[30] HM Treasury (2025) Consultation on the Introduction of Electric Vehicle Excise Duty (eVED) – Available at: https://assets.publishing.service.gov.uk/media/696f6515f6aa424b452e335a/eVED_consultation_.pdf pg. 12

[31] Journey Cost Calculator (2025) How much will your journey cost? - Available at: https://petrolprices.co.uk/journey-cost-calculator.php

[32] HM Treasury (2025) Consultation on the Introduction of Electric Vehicle Excise Duty (eVED) – Available at: https://assets.publishing.service.gov.uk/media/696f6515f6aa424b452e335a/eVED_consultation_.pdf pg. 12

[33] Daily Northern (2024) Concerns rise over proposed vehicle kilometre tax in Iceland - Available at: https://www.dailynorthern.com/11240/concerns-rise-over-proposed-vehicle-kilometer-tax-in-iceland/

[34] Global VAT Compliance (2022) Iceland: Expiration of tax relief measures for electric modes of transport - Available at: https://www.globalvatcompliance.com/globalvatnews/iceland-tax-relief-electric-transport/

[35] EV Boosters (2023) Vehicle Registrations and Market Share of BEVs in the EU - Available at: https://evboosters.com/ev-charging-news/vehicle-registrations-and-market-share-of-bevs-in-the-eu/

[36] European Environment Agency (2025) Newly registered electric cars by country | New registrations of electric cars in Europe - Available at: https://www.eea.europa.eu/en/analysis/indicators/new-registrations-of-electric-vehicles/newly-registered-electric-cars [Figures accessed 04/03/2026]

[37] RAC (2026) Electric car statistics and data 2026: UK insights and global trends - Available at: https://www.rac.co.uk/drive/electric-cars/choosing/electric-car-statistics-and-data/ [Figures accessed 04/03/2026]

[38] Stable Vehicle Contracts (2025) UK Pay-Per-Mile Tax on Electric Cars (eVED) from 2028: Costs, Examples & Leasing Impact - Available at: https://www.stablevehiclecontracts.co.uk/blog/uk-pay-per-mile-tax-on-electric-cars-eved-what-it-means-for-drivers-fleets/

[39] The Guardian (2025) Will pay-per-mile raise Reeves money or drive people away from electric vehicles? - Available at: https://www.theguardian.com/environment/2025/nov/22/pay-per-mile-electric-vehicles-rachel-reeves-road-taxes?CMP=Share_AndroidApp_Other

[40] The Conversation (2026) What will 2026 look like for the UK’s electric vehicle market? - Available at: https://theconversation.com/what-will-2026-look-like-for-the-uks-electric-vehicle-market-271441

[41] Energy & Climate Intelligence Unit (2025) New analysis finds widespread misinformation around EVs in UK newspapers - Available at: https://eciu.net/media/press-releases/2025/embargoed-new-analysis-finds-widespread-misinformation-around-evs-in-uk-newspapers

[42] The Island (2026) Kilometer fee on vehicles - Available at: https://island.is/en/kilometer-fee

[43] Honest John (2024) Motorists ‘unaware’ of what data their cars are collecting - Available at: https://www.honestjohn.co.uk/news/owning/2024-11/motorists-unaware-of-what-data-their-cars-are-collecting/

[44] Ipsos for the Department for Transport (2025) EV Driver Tracker - Available at: https://assets.publishing.service.gov.uk/media/68aee8ae960e2d135b4c8e83/ev-driver-tracker.pdf pg. 40

[45] Financial Conduct Authority (2024) FCA Handbook - CONC 7.3 Treatment of customers in or approaching arrears or in default (including repossessions): lenders, owners and debt collectors - Available at: https://handbook.fca.org.uk/handbook/conc7/conc7s3?timeline=true

[46] Association of Fleet Professionals (2025) “Essential” Fleets Engage with eVED Consultation, says AFP – Available at: "Essential" Fleets Engage with eVED Consultation, Says AFP - AFP

[47] Ibid.

[48] Fleet News (2026) Electric VED consultation closing soon – Alphabet urges rethink – Available at: Rethink on new pence-per-mile tax on electric vehicles urged | Tax and Legislation

[49] Fleetworld (2026) BVRLA calls on fleets to take action on new EV pay-per-mile charge – Available at: BVRLA calls on fleets to take action on new EV pay-per-mile charge

[50] Scottish Association for Public Transport (2024) Transport planning needs in Rural areas - Scottish Association for Public Transport - Available at: https://www.sapt.org.uk/transport-planning-needs-in-rural-areas/

[51] Local Government Association (2024) How local transport infrastructure influences economic inclusion | Local Government Association - Available at: https://www.local.gov.uk/publications/how-local-transport-infrastructure-influences-economic-inclusion

[52] Autohit (2025) Mileage Fraud in the UK: How to Detect Clocking Scams and Stay Safe in 2025 - Available at: https://www.autohit.co.uk/mileage-fraud-in-the-uk-how-to-detect-clocking-scams-and-stay-safe-in-2025/

[53] AutoHit (2025) Mileage Fraud in the UK: How to Detect Clocking Scams and Stay Safe in 2025 – Available at: Mileage Fraud in the UK: How to Detect Clocking Scams and Stay Safe in 2025 - AutoHit

[54] Office of Fair Trading (2008) Consumer protection from unfair trading - guidance - oft1008 - Available at: https://assets.publishing.service.gov.uk/media/5a74d389e5274a3cb28677f4/oft1008.pdf

[55] Driven Car Guide (2024) $1000/year to drive your EV: Road user charges for electric vehicles from April 1 - Driven Car Guide - Available at: https://www.drivencarguide.co.nz/news/1000year-to-drive-your-ev-road-user-charges-for-electric-vehicles-from-april-1/#:~:text=There%20will%20be%20a%20two,penalty%20on%20the%20amount%20owed.

[56] The Island (2026) Kilometer fee on vehicles - Available at: https://island.is/en/kilometer-fee

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