Vehicle Excise Duty (VED), commonly called road tax, is required on any vehicle driven or parked on a public road in the UK. The system changed significantly in April 2017, meaning there are now two distinct sets of rules depending on when a car was first registered.
Pre-April 2017: CO2-Based Banding
Cars first registered before 1 April 2017 are taxed based solely on their CO2 emissions. The lower the emissions, the lower the annual VED.
| CO2 Emissions (g/km) | Annual VED Rate (2025/26) |
|---|---|
| Up to 100g | £0 |
| 101–110g | £20 |
| 111–120g | £35 |
| 121–130g | £175 |
| 131–140g | £215 |
| 141–150g | £240 |
| 151–165g | £290 |
| 166–175g | £335 |
| 176–185g | £370 |
| 186–200g | £395 |
| 201–225g | £430 |
| 226–255g | £755 |
| Over 255g | £785 |
Practical example: A 2014 Ford Fiesta 1.0 EcoBoost (99g/km) costs £0 VED per year. A 2015 BMW 520d (119g/km) costs £35. A 2014 Range Rover Sport 3.0 diesel (209g/km) costs £430.
Post-April 2017: The New System
The government changed the VED system for cars registered on or after 1 April 2017. The rules are now different:
First-Year Rate (Year of Registration Only)
Based on CO2 emissions — ranges from £0 (zero emission) to £2,745 for the highest-emitting cars.
Standard Rate (Year 2 Onwards)
£200 per year for almost all cars — regardless of emissions (from April 2026).
The only exceptions:
- Zero-emission cars (pure EVs): From April 2025, these now pay the standard rate. The previous zero-VED exemption has ended
- Alternative fuel vehicles (mild hybrids, plug-in hybrids): previously received a £10 discount — check DVLA for the current 2026/27 rate
Premium Rate (Cars Listed Over £40,000)
Cars with a list price over £40,000 when new pay an additional £610/year surcharge for years 2–6. This affects many newer premium cars even if they've depreciated significantly since new.
What this means for used car buyers: If you're buying a 2018 or newer car, VED is almost certainly £200/year unless it was listed at over £40,000. The CO2 band system only matters for pre-2017 cars.
How to Check a Car's VED Rate Before Buying
Free DVLA Check
Go to gov.uk/check-vehicle-tax and enter the registration number. This shows:
- Whether the car is currently taxed
- When the tax expires
- The vehicle's tax status
For pre-2017 cars, check the CO2 figure in the V5C or on the manufacturer's specification sheet, then look up the applicable band. Our Road Tax (VED) Checker does this lookup for you — enter the registration date, CO2 figure, or engine size and it works out the annual rate under whichever of the two systems applies.
In the V5C
The V5C (logbook) lists the CO2 emissions figure for pre-2017 cars in section D.2. This is the most reliable source.
SORN: When a Car Is Off the Road
If a car is not being driven and will be kept off public roads (on private land), the owner can declare a SORN (Statutory Off Road Notification) at gov.uk/make-a-sorn.
While SORNed:
- No VED is required
- DVLA refunds any remaining full months of paid VED
- The car cannot be driven or parked on a public road
- The car must be insured if it's still a registered vehicle (or a specific SORN insurance product used)
Relevant for buyers: If you're buying a car and the V5C shows it was recently SORNed, understand why. A SORN is legitimate — but it does mean the car may have been undriven and potentially unmaintained during that period.
VED When Buying or Selling
VED does not transfer with the car. When you buy a used car:
- The seller's road tax ends at the point of sale
- The seller automatically receives a refund for any remaining full months
- The buyer must tax the car before driving it
Tax the car immediately using gov.uk/vehicle-tax with the new keeper supplement (green section of V5C) or the full V5C. You can do this on your phone before leaving the seller's property.
Never drive an untaxed car. ANPR cameras check tax status automatically and can flag untaxed vehicles. The penalty is a fine and potentially vehicle impoundment.
Quick Reference
| Car Registered | How VED is Calculated |
|---|---|
| Before 1 April 2017 | CO2 emissions band (see table above) |
| After 1 April 2017, list price under £40k | £200/year flat rate |
| After 1 April 2017, list price over £40k | £200 + £610 surcharge for years 2–6 |
| Zero emission EV (any year, from April 2025) | £200/year |
Frequently Asked Questions
How much is road tax on a car registered after April 2017? For the vast majority of post-April 2017 cars, £200 per year from year 2 onwards (2026/27 rate). This flat rate applies regardless of CO2 emissions — the CO2-based banding system only applies to cars registered before 1 April 2017. The main exceptions are: cars with a list price over £40,000 when new, which pay £200 plus a £610 supplement for years 2–6; and zero-emission EVs, which also now pay £200 per year from April 2025 (the previous zero-VED exemption has ended). If you're buying a 2018 or newer car, road tax is almost certainly £200/year.
Does road tax transfer to the new owner when you sell a car? No — road tax never transfers. When you sell a car, your tax ends at the point of sale and DVLA automatically refunds any remaining complete months. The buyer must tax the vehicle in their own name before driving it, using the new keeper supplement (the green section of the V5C) or the full V5C at gov.uk/vehicle-tax. This can be done on a mobile phone before leaving the seller's property. Driving an untaxed vehicle is an offence; ANPR cameras check tax status automatically.
What is the £40,000 premium rate surcharge? Cars with a list price over £40,000 when first registered pay an additional £610 per year on top of the standard £200 rate — a total of £810 per year — for years 2 to 6 of the car's life. After year 6, they revert to the standard £200 rate. The surcharge is based on the original list price, not the current value, which can catch buyers of depreciated premium cars by surprise. A 2019 BMW 5 Series that originally listed at £45,000 still attracts the surcharge even if you buy it today for £20,000.
Do electric vehicles still pay road tax? Yes, from April 2025. The zero-VED exemption for pure electric vehicles ended in April 2025. EVs now pay the standard £200 per year flat rate like most other post-2017 cars. EVs listed at over £40,000 when new also pay the £610 surcharge for years 2–6. When buying a used EV, factor this into the annual running cost calculation alongside home charging costs.
How do I check a car's road tax status before buying? Free check at gov.uk/check-vehicle-tax — enter the registration number to see whether the car is currently taxed and when the tax expires. For pre-2017 cars, the CO2 figure in section D.2 of the V5C determines the annual VED band (see the table in this guide). For post-2017 cars, check whether the original list price exceeded £40,000 to determine whether the surcharge applies — the V5C or manufacturer records confirm the list price.
Related: Road Tax (VED) Checker tool · DVLA paperwork when selling a car · IoW car ownership costs
