Car tax first registration UK — when you buy a brand new vehicle, the first-year VED is calculated based on the vehicle's official CO2 emissions figure. Here is what you need to know about first registration and road tax in 2026.
The First Registration Process
When a dealer registers a new vehicle on your behalf, they submit the registration to DVLA. The CO2 figure shown on the Certificate of Conformity (COC) is used to calculate the first-year VED. This information is recorded on your V5C registration certificate, which arrives by post within a few weeks.
First-Year VED: Calculated at Point of Registration
The first-year Vehicle Excise Duty is calculated at the point of first registration based on the vehicle's official CO2 emissions. The table below shows the current first-year VED bands. The dealer typically includes this in the purchase price or adds it as a separate charge — always check what has been included in the advertised price.
First Registration Car Tax UK: CO2 Band Table
- 0g/km (electric): £0 first-year VED
- 1-50g/km (PHEV): £10 first-year VED
- 76-90g/km: £130 first-year VED
- 131-150g/km: £600 first-year VED
- 191-225g/km: £1,565 first-year VED
- Over 255g/km: £2,605 first-year VED
Dealer Obligations: Who Pays First-Year VED?
Dealers typically include first-year VED in the on-the-road price. However, some advertise a low price and add first-year VED separately. Always confirm whether first-year road tax is included before signing. Private buyers purchasing from a dealership pay the same first-year VED as part of the transaction.
Conclusion
Car tax first registration UK uses CO2 to determine first-year VED. Confirm with your dealer whether road tax is included in the purchase price. Use our car tax calculator to estimate before you buy.