UK Road Tax (VED) Bands Explained for 2026

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)

£190 per year for almost all cars — regardless of emissions.

The only exceptions:

Zero-emission cars (pure EVs): From April 2025, these now also pay the standard rate of £190/year. The previous zero-VED exemption has ended
Alternative fuel vehicles (mild hybrids, plug-in hybrids): slight reduction, currently £180/year

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 £190/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.

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	£190/year flat rate
After 1 April 2017, list price over £40k	£190 + £610 surcharge for years 2–6
Zero emission EV (any year, from April 2025)	£190/year