"To qualify, the low-emissions vehicle must have a first retail...

"To qualify, the low-emissions vehicle must have a first retail price below the current relevant luxury car tax threshold of $84,916 (for 2022‑23), and have been first made available for use on or after July 1 of this year "

Sounds rather terrific ... until you research current EV prices and realise, there are very few new BEV that actually fit into the above $ equation.

(Vehicle snob disclaimer: I highly value mine and my families safety on the road so an MG, Nissan Leaf or similar level EV, doesn't cut it for me)

Just my opinion, worlds safest Brand or nothing, for mine.

V.