Not quite.....
Ev= subject to RUCS
PHEV= subject to RUCS
standard ICE/HYBRID = not subject to RUCS
Basically if you have to plug in to charge your battery, you pay RUCS, but it your PHEV then you can claim your fuel excise back, but still pay RUCS.
If your Hybrid can only charge it's batteries via the ICE charging system then you will not be subject to RUCS.
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