April 26, 2026 in London, United Kingdom — Understanding UK car tax bands is essential for anyone buying, selling, or running a vehicle in Britain. Vehicle Excise Duty (VED), commonly called road tax, uses CO2 emissions to place every car into a specific tax band — with rates ranging from £0 to £5,690 in the first year alone.
How UK Car Tax Bands Work
Every vehicle registered in the UK is assigned a VED band based on its official CO2 emissions figure. The band determines the first-year road tax rate. After the first year, all vehicles shift to a standard annual rate. This two-tier system was introduced in 2017 and applies to all cars registered from April 1, 2017 onwards.
The key components of UK car tax are:
- First-Year Rate: Based on CO2 emissions, paid once at first registration.
- Standard Rate: £200 per year from year 2 onwards for all vehicles.
- Luxury Car Supplement: £425/year extra for cars over £40,000, years 2-5.
Complete UK VED Band Table 2026
| CO2 Emissions (g/km) | First Year VED | Band Description |
|---|---|---|
| 0 (Electric) | £0 | Zero-emission — first year only from Apr 2026 |
| 1–50 | £10 | Very low emission hybrid |
| 51–75 | £30 | Low emission plug-in hybrid |
| 76–90 | £130 | Low-medium emission |
| 91–100 | £165 | Low-medium emission |
| 101–110 | £185 | Medium emission |
| 111–130 | £210 | Medium emission |
| 131–150 | £270 | Medium-high emission |
| 151–165 | £350 | High emission |
| 166–175 | £570 | High emission |
| 176–185 | £770 | Very high emission |
| 186–200 | £1,210 | Very high emission |
| 201–225 | £1,560 | Ultra high emission |
| 226–255 | £2,270 | Ultra high emission |
| Over 255 | £5,690 | Highest band — Range Rover, BMW M, Mercedes AMG |
Standard Rate: Year 2 Onwards
From year 2, every vehicle registered from April 1, 2017 pays the same standard VED rate of £200 per year. This applies regardless of CO2 emissions — a zero-emission Tesla and a 255g/km Range Rover both pay exactly £200/year after their first year.
Luxury Car Supplement (£40,000+)
From April 2026, vehicles with a list price exceeding £40,000 pay an additional £425 per year for years 2 through 5. This means:
- Years 2-5 for cars over £40,000: £200 + £425 = £625 per year
- Year 6 onwards: Only the standard £200/year rate
This affects premium vehicles like the Mercedes EQS, BMW i7, Tesla Model S/X, Range Rover Sport, and Porsche Taycan.
Pre-2017 Cars: Engine Size-Based Tax
Cars first registered before April 1, 2017 are not subject to CO2-based bands. Instead, they pay a flat annual rate based on engine size:
| Engine Size | Annual VED |
|---|---|
| Under 1,549cc | £190/year |
| Over 1,549cc | £315/year |
April 2026 Changes: What You Need to Know
Two significant changes took effect from April 1, 2026:
- EVs no longer exempt from first-year VED: Zero-emission vehicles now pay £0 first-year (the rate is £0 but they are no longer exempt from the system entirely).
- Luxury threshold reduced: The expensive car supplement threshold dropped from £50,000 to £40,000, bringing more vehicles into the £625/year band.
Scotland: Different Tax Rules
Vehicles first registered in Scotland may attract the Scottish Variable Rate (SVR) for high-emission vehicles at first registration. The SVR is calculated based on CO2 emissions and can add £150-£450 to the first-year bill. After year 1, these vehicles pay the standard UK rate of £200.
How to Check Your VED Band
The CO2 figure used for VED is shown on your vehicle V5C logbook and is recorded in the DVLA database. You can verify your band free of charge at the GOV.UK vehicle tax check service by entering your registration number.
Examples: Total VED Cost Over 5 Years
| Vehicle | CO2 | Price | Year 1 | Years 2-5 | Year 6+ |
|---|---|---|---|---|---|
| Tesla Model Y | 0g/km | £45,000 | £0 | £625/yr | £200/yr |
| Toyota Prius | 76g/km | £32,000 | £130 | £200/yr | £200/yr |
| BMW 530d | 151g/km | £55,000 | £350 | £625/yr | £200/yr |
| Range Rover Sport | >255g/km | £85,000 | £5,690 | £625/yr | £200/yr |
Conclusion
UK car tax bands in 2026 range from £0 to £5,690 in the first year based on CO2 emissions. The standard rate of £200/year applies from year 2 for all vehicles, with an additional £425/year luxury supplement for cars over £40,000 in years 2-5. Use our UK Road Tax Calculator to find the exact VED band for your vehicle using your registration number.
Disclaimer: VED rates reflect DVLA confirmed figures for the 2026-27 tax year. Always confirm with DVLA or your dealer before purchasing.
Official Resources: GOV.UK VED Rate Tables | Check Vehicle Tax | Vehicle Tax Guide