Excise Duty Relief: Liberty Bus: 2 x Buses

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A decision made 28 February 2025:

Decision Reference: MD-TR-2025-144		Public
Subject: Allowing excise duty relief on the importation of two buses by Liberty Bus
Report Title: WR - Allowing excise duty relief on the importation of two buses by Liberty Bus		Public
Decision(s): Using the power provided in Article 2 of the Excise Duty (Relief and Drawback) (Jersey) Order 2000, the Minister for Treasury and Resources decided to allow the excise duty relief on the importation of the two buses to be imported by Liberty Bus in 2025. As a result of that decision, the Vehicle Emissions Duty (VED) charged is to be £834 per bus if a CO2 rating is available (or £1,112 per bus, if a CO2 rating is not available), rather than £9,921 per bus.
Reason for Decision(s): The Minister intends to reclassify buses as commercial vehicles from 1 January 2026. Future importations of lower emissions buses will attract a lower rate of VED. In the meantime, the Minister is using the power in the Excise Duty (Relief and Drawback) (Jersey) Order 2000 to reduce the VED charged on the importation of the two buses in 2025. This aligns with the priority in the Common Strategic Policy 2024-2026 to address the climate emergency through the implementation of the Carbon Neutral Roadmap.
Resource Implications: There are no resource implications arising from the making of this decision. VED revenue is expected to reduce by circa £18,000.
Action Required: The Private Secretary to the Minister for Treasury and Resources to notify the Agent of the Impots that relief from excise duty should be allowed in respect of the importation of the two buses by Liberty Bus in 2025.
Signature:	Signed By: Minister for Treasury and Resources
Date Signed:	Date of Decision (If different from Date Signed):