Car tax new reg UK vehicles pay first-year Vehicle Excise Duty based on their official CO2 emissions. The rules for new registrations are different from used vehicles — here is what you need to know for 2026.
First-Year VED: The Rules for New Registrations
All brand new vehicles registered from April 2025 pay first-year VED based on their CO2 emissions. This is the most important distinction from used car tax: new cars pay the full graduated first-year rate, not the standard annual rate. The first-year rates range from £0 for 0g/km vehicles to £2,605 for vehicles over 255g/km.
New Registration Car Tax UK: CO2 Band Table
- 0g/km (electric): £0 first year
- 1-50g/km (plug-in hybrid): £10 first year
- 76-90g/km (small hybrid): £130 first year
- 131-150g/km (family petrol): £600 first year
- 191-225g/km (large diesel): £1,565 first year
- Over 255g/km (high performance): £2,605 first year
When Is the Best Time to Register for Tax Purposes?
Registration timing matters: vehicles registered from April 2025 fall under the new 20-band graduated first-year system. Cars registered before April 2025 used a different first-year table where only the lowest band (£0 for electric) differed significantly from the standard rate. For most vehicles, the timing difference is minor — but for high-emission cars, the new system is significantly more expensive.
Dealer vs Private Registration: Tax Effect
A new car registered by a dealer (pre-registration or as a demonstrator) immediately begins paying the standard annual rate — not first-year rates. This is why pre-registered cars are significantly cheaper: they have already consumed their first-year VED period.
Conclusion
Car tax new reg UK is based on CO2 at first registration. Use our car tax calculator to estimate your first-year VED before buying any new vehicle.