Electric vehicle car tax UK — zero-emission vehicles enjoy the lowest Vehicle Excise Duty rates available. Here is the complete guide to EV road tax rules and rates for 2026.
Electric Vehicle VED: First-Year Rates
All new electric vehicles registered from April 2025 with 0g/km CO2 emissions pay £0 first-year VED. This is the only band that has remained consistently at zero since the graduated first-year VED system was introduced. Plug-in hybrids with 1-50g/km pay £10 first-year VED.
Annual Road Tax for EVs (Years 2-6)
From year 2 onwards, all electric vehicles pay a standard rate of £10 per year. This applies regardless of the vehicle's value, make, or model. Even a £100,000 Tesla Model S pays just £10/year road tax from year 2 — the same as the cheapest alternative-fuel vehicle.
Premium Rate: £355 for High-Value EVs
There is one important exception that catches many EV owners: if your electric vehicle has a list price of over £40,000, you pay an additional premium rate of £355/year from years 2-6. This is added on top of the standard £10/year rate, making the total £365/year. This applies to most new EVs priced above the threshold.
Electric Vehicle Car Tax UK: Year 7+
After the first 6 years, VED drops to a flat rate for all vehicles. Electric vehicles pay the same standard rate as petrol and diesel — currently £190/year. The EV advantage disappears after year 6, though the £10/year rate in years 2-6 still represents significant savings for high-emission equivalents.
Conclusion
Electric vehicle car tax UK means £0 first year, £10/year years 2-6, and £190/year from year 7. Factor in the £40,000 premium threshold for high-value EVs. Use our car tax calculator to compare EV vs petrol costs over time.