Car tax and CO2 emissions UK 2026: how vehicle CO2 emissions directly determine VED rates. The emissions banding system, grams per kilometre thresholds and what counts as low-emission.
Understanding CO2 Emissions Road Tax UK 2026
Vehicle Excise Duty (VED) rules in the UK cover a wide range of vehicle types and uses. Understanding how road tax applies to your specific situation is essential for staying compliant with DVLA requirements and avoiding fines.
VED Rates and Classifications
UK road tax is calculated based on vehicle type, CO2 emissions and usage. The following table summarises key rates for co2 emissions road tax uk 2026:
| Vehicle Type | VED Class | Notes | Annual Cost |
|---|---|---|---|
| Band A - 0g/km | Zero emissions | Electric/Hydrogen | £0/year |
| Band B - 1-50g/km | Very low | Plug-in hybrids | £10/year |
| Band D - 76-90g/km | Moderate | New petrol cars | £165/year |
| Band M - 255g/km plus | High | Performance cars | £695/year |
How Road Tax Works for This Vehicle Type
UK road tax is primarily calculated based on the vehicle's official CO2 emissions figure measured in grams per kilometre. Cars are assigned to VED bands from A (zero emissions) to M (over 255g/km). The exact CO2 figure is found on the Vehicle Registration Certificate (V5C) and the Certificate of Conformity for new vehicles.
Key Takeaways
- CO2 from V5C: The exact CO2 figure on your V5C determines your VED band
- First-Year vs Standard: First-year rates use finer CO2 bands; standard rates use A to M
Note: If your CO2 figure is not recorded on your V5C, DVLA will estimate it and place the vehicle in the highest VED band until confirmed. You can challenge this using the V888 form.
For more information about UK vehicle tax and to calculate your specific road tax obligations, use our free car tax calculator covering all UK vehicle types and emissions bands.