(b)category N1 as defined in Article 4(1), point (b)(i), of Regulation (EU) 2018/858 and falling within the scope of Regulation (EC) No 715/2007 (“light commercial vehicles”), which are registered in the Union for the first time and which have not previously been registered outside the Union (“new light commercial vehicles”); in the case of zero-emission vehicles of category N with a reference mass exceeding 2610 kg or 2840 kg, as the case may be, they shall, from 1 January 2025, for the purposes of this Regulation and without prejudice to Regulation (EU) 2018/858 and Regulation (EC) No 715/2007, be counted as light commercial vehicles falling within the scope of this Regulation if the excess reference mass is due only to the mass of the energy storage system.’;