Car Tax by Vehicle Age UK 2026: How Age Affects Road Tax

Car tax by vehicle age UK — your vehicle's age determines which VED rate structure applies. Here is how vehicle age affects road tax in 2026.

New Vehicles (Year 1): First-Year VED Rates

Vehicles in their first year of registration pay the highest VED rates — the graduated first-year band based on CO2. Rates range from £0 (electric, 0g/km) to £2,605 (over 255g/km). This is a one-time rate that applies regardless of the vehicle's age — even a 10-year-old vehicle registered for the first time pays first-year rates.

Years 2-6: Standard Annual Rates

From year 2, all petrol and diesel vehicles pay the standard annual rate of £190/year. Electric vehicles pay £10/year (or £365 if over £40,000). The graduated first-year system no longer applies.

Year 7+: Reduced Standard Rate

After 6 years, the graduated first-year system and the standard annual rate both converge to a flat rate. All petrol and diesel vehicles pay £190/year regardless of CO2. The age-based reduction in VED that existed in earlier VED systems no longer applies.

Vehicles Over 40 Years Old: Historic Exemption

Vehicles first registered more than 40 years ago can qualify for free historic vehicle road tax. A vehicle registered in 1985 is eligible in 2026. Apply using form V85/1 to DVLA with proof of age. The vehicle must be maintained in its original condition.

Vehicles Over 25 Years: Import Considerations

Vehicles over 25 years old imported from outside the EU may qualify for reduced first registration fees. However, the 40-year historic rule applies based on first registration date, not manufacture date. A vehicle manufactured in 1980 but first registered in 1990 is 36 years old for VED purposes.

Conclusion

Car tax by vehicle age UK: years 1-6 have graduated first-year then standard rates. Year 7+: flat £190/year. Over 40 years: free historic VED. Calculate your road tax by age.