UK car tax bands by CO2 emissions determine what you pay in the first year a car is registered, running from £10 for zero-emission vehicles up to £5,690 for cars emitting over 255 g/km. From the second year onward, almost every car moves to a flat standard rate of £200 regardless of emissions, with extra charges layered on top for expensive models and older non-compliant diesels.1GOV.UK. Rates of Vehicle Tax for Cars, Motorcycles, Light Goods Vehicles and Private Light Goods Vehicles – April 2026 The rates below apply from April 2026.
Finding Your Car’s CO2 Figure
Your car’s official CO2 rating, measured in grams per kilometre, appears on the V5C registration certificate under the exhaust emissions section. That number is what the DVLA uses to place your car in a tax band, and it comes from manufacturer testing rather than anything about how you drive.
For a used car you don’t yet own, you can look up the CO2 figure on GOV.UK’s vehicle enquiry service using the registration number. Since September 2017, testing has followed the Worldwide Harmonised Light Vehicle Test Procedure (WLTP), which uses a longer driving cycle and more realistic conditions than the older test it replaced.2Vehicle Certification Agency. The Worldwide Harmonised Light Vehicle Test Procedure (WLTP) Whichever standard applied, the figure on the V5C is the one that counts for tax.
First-Year Rates by CO2 Band
The first year of registration is where emissions matter most. The scale is steep: clean cars pay double figures, dirty cars pay four. For petrol cars, RDE2-compliant diesels, and alternative fuel vehicles registered from April 2026:1GOV.UK. Rates of Vehicle Tax for Cars, Motorcycles, Light Goods Vehicles and Private Light Goods Vehicles – April 2026
- 0 g/km: £10
- 1–50 g/km: £115
- 51–75 g/km: £135
- 76–90 g/km: £280
- 91–100 g/km: £365
- 101–110 g/km: £405
- 111–130 g/km: £455
- 131–150 g/km: £560
- 151–170 g/km: £1,410
- 171–190 g/km: £2,270
- 191–225 g/km: £3,420
- 226–255 g/km: £4,850
- Over 255 g/km: £5,690
A plug-in hybrid emitting 45 g/km costs £115 in year one. A performance car above 255 g/km costs £5,690 for the same period. Dealerships normally roll this payment into the sale price of a new car, so you rarely handle it yourself. Rates are updated annually, so check the current table before buying.
The Diesel Supplement
Diesel cars that don’t meet the Real Driving Emissions Step 2 (RDE2) standard get bumped up one tax band for their first year.3HM Revenue & Customs. Vehicle Excise Duty – Introduction of the Diesel Supplement A non-RDE2 diesel emitting 131–150 g/km pays £1,410 in year one, compared to £560 for a petrol car or RDE2 diesel in the same emissions band.1GOV.UK. Rates of Vehicle Tax for Cars, Motorcycles, Light Goods Vehicles and Private Light Goods Vehicles – April 2026
Most new diesels meet RDE2, but for a diesel first registered between April 2018 and around 2020, confirm certification before assuming it sits in the lower column. The supplement only affects year one. From year two, petrol and diesel cars pay identical rates.
The Standard Rate from Year Two
Once the first year is over, the emissions bands disappear. Nearly every petrol, diesel, and alternative fuel car registered on or after 1 April 2017 moves to a flat standard rate of £200 per year.1GOV.UK. Rates of Vehicle Tax for Cars, Motorcycles, Light Goods Vehicles and Private Light Goods Vehicles – April 2026 Whether the car emits 50 g/km or 300 g/km, the bill is the same.
Conventional hybrids used to get a £10 discount on the standard rate. That’s gone. Hybrids now pay £200 like everything else.4GOV.UK. Vehicle Tax for Electric, Zero and Low Emission Vehicles
The Expensive Car Supplement
If your car had a high list price when new, you pay an extra £440 per year on top of the standard rate for five years, starting from year two. Total annual bill during that window: £640.1GOV.UK. Rates of Vehicle Tax for Cars, Motorcycles, Light Goods Vehicles and Private Light Goods Vehicles – April 2026
The threshold depends on the powertrain. For petrol, diesel, and alternative fuel cars registered on or after 1 April 2017, the supplement applies if the list price exceeded £40,000. For zero-emission vehicles registered on or after 1 April 2025, the threshold is £50,000.4GOV.UK. Vehicle Tax for Electric, Zero and Low Emission Vehicles
“List price” means the published price at manufacture, including optional extras and delivery, not what you actually paid. A car listed at £41,000 triggers the supplement even if you drove a hard bargain and paid £35,000. After five years of the extra charge, the car drops back to the £200 standard rate.
Electric and Zero-Emission Cars
Electric cars were fully exempt from VED until 31 March 2025. That’s ended. Zero-emission vehicles registered on or after 1 April 2025 pay £10 in the first year and then £200 per year from year two.4GOV.UK. Vehicle Tax for Electric, Zero and Low Emission Vehicles The £10 first-year rate is still the cheapest band, but the £0 bill is gone.
An electric car with a list price above £50,000 also faces the expensive car supplement of £440 per year from year two through year six, taking the total to £640 annually during that period.1GOV.UK. Rates of Vehicle Tax for Cars, Motorcycles, Light Goods Vehicles and Private Light Goods Vehicles – April 2026 Plenty of popular EVs sit above £50,000, so this catches owners who previously paid nothing. You still have to formally tax the vehicle even when the amount is only £10; skipping it triggers the same penalties as any other untaxed car.
Historic Vehicles
Cars built more than 40 years ago get a rolling exemption. From 1 April 2026, vehicles built before 1 January 1986 can be taxed at £0. If the build date is unknown but the car was first registered before 8 January 1986, you can still apply.5GOV.UK. Historic (Classic) Vehicles – MOT and Vehicle Tax The window rolls forward each April, so 1986-built cars become eligible in April 2027. You still need to tax the vehicle each year; the bill is just £0.
Penalties for Not Taxing
The DVLA enforces VED actively. Keep a vehicle without taxing it and the DVLA automatically issues a late licensing penalty of £80, halved to £40 if paid within 33 days.6GOV.UK. DVLA Enforcement of Vehicle Tax, Registration and Insurance Offences Ignore that and it goes to a debt collection agency.
Driving an untaxed car on a public road is a criminal offence. The DVLA will normally offer an out-of-court settlement of £30 plus one and a half times the outstanding tax. Refuse it and the case can reach magistrates’ court, where the fine rises to £1,000 or five times the tax owed, whichever is greater. The vehicle can also be clamped or impounded, with release fees on top.6GOV.UK. DVLA Enforcement of Vehicle Tax, Registration and Insurance Offences If the car isn’t being used, file a Statutory Off Road Notification (SORN). It’s free and lasts until you tax the vehicle again or sell it.