Zero and Low Emission Vehicle Distance-Based Charge Act 2021

The Secretary may issue one or more revised invoices to the registered operator of a ZLEV—

to give effect to—

a decision on an objection or review as to the initial invoice; or

a decision under section 26 to remit interest; or

if the Secretary considers that the initial invoice or a revised invoice was incorrect for any reason.

The Secretary may only issue a revised invoice within 5 years after the date of issue of the initial invoice unless—

the revision is to give effect to a decision on an objection or review as to the initial invoice; or

at the time the initial invoice, or a revised invoice, was issued, all the facts and circumstances affecting the calculation of the amount of the ZLEV charge to which the invoice relates were not fully and truly disclosed to the Secretary.

The Secretary may issue a revised invoice whether or not the amount of the initial, or previously revised, invoice has already been paid.

In issuing a revised invoice, the Secretary may determine that the registered operator of a ZLEV is liable for—

an amount of interest, when the initial, or previously revised, invoice did not include any amount of interest; or

an amount of interest that is greater or less than the amount of interest in the initial, or previously revised, invoice; or

an amount of the ZLEV charge that is greater or less than the amount of the ZLEV charge in the initial, or previously revised, invoice.