8. Removal of vehicle excise duty exemptions and reliefs

That (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made for and in connection with removing exemptions or other reliefs from vehicle excise duty, with effect for licences taken out on or after 1 April 2025, in respect of—

(a) electrically propelled vehicles that are light passenger vehicles, light goods vehicles or motorcycles,

(b) light passenger vehicles that have low CO₂ emissions, and

(c) light passenger vehicles that are hybrid vehicles or that use road fuel gas.