Rates and vehicle types
PST on used electric and plug-in hybrid vehicles in BC
There is no current general used zero-emission-vehicle PST exemption for a battery-electric, plug-in hybrid electric or hydrogen fuel-cell vehicle purchased after April 30, 2025. A temporary exemption applied to qualifying purchases completed from February 23, 2022 through April 30, 2025.
The current rule
If your purchase is completed today, a used electric, plug-in hybrid or hydrogen fuel-cell vehicle follows the same PST rules as any other privately purchased vehicle — see BC vehicle PST rates: 12%, 15% and 20%. There is no separate zero-emission-vehicle exemption in effect for a current purchase.
Essential facts
- No current exemption — used EVs and PHEVs follow ordinary PST rules today.
- The former exemption ran February 23, 2022 to April 30, 2025.
- Purchase date controlled eligibility, not registration date.
- Ordinary (non-plug-in) hybrids never qualified.
The exemption that ended
A temporary PST exemption for used zero-emission vehicles applied to purchases completed between February 23, 2022 and April 30, 2025. It ended through a Budget amendment. Purchases completed on or after May 1, 2025 do not qualify, and follow ordinary vehicle PST rules instead.
What controls eligibility for the former exemption is your purchase date — not your registration date. A purchase completed before May 1, 2025 could still qualify even if the vehicle was registered afterward; a purchase completed on or after May 1, 2025 does not qualify regardless of when it’s registered.
Who the former exemption covered
The former exemption covered qualifying battery-electric vehicles, plug-in hybrid electric vehicles and hydrogen fuel-cell vehicles.
Ordinary non-plug-in hybrids did not qualify.
A minimum odometer reading of 6,000 kilometres applied to private purchases and taxable gifts specifically — this condition did not apply to dealer sales.
This is history, not current law
Everything in this section describes a rule that no longer applies to a current purchase. It’s included here for buyers checking whether a past purchase qualified — not as guidance for a vehicle you’re buying now.
No tax result is guaranteed. Whether the rate structure described in the rates guide applies as expected to your specific vehicle is decided under BC’s tax rules at registration, not by Underbook.
Ready to check your vehicle?
Online appraisals opening soon.