April 12, 2026 in United Kingdom — The UK road tax system uses CO2 emissions to determine the first-year Vehicle Excise Duty (VED) rate for all new and recent vehicles. Understanding the 33 CO2 emission bands — from £0 for zero-emission cars to £2,605 for the highest-polluting vehicles — is essential for anyone buying a new or recent used car. This guide covers every road tax band in 2026 with current rates.
How UK Road Tax Bands Work
Vehicle Excise Duty in the UK is calculated based on a vehicle's official CO2 emissions figure, measured in grams per kilometre (g/km). The system has two phases: a first-year rate that varies by emission band, followed by a standard annual rate of £195 for all vehicles registered from April 2017 onwards.
To find your vehicle's CO2 emissions figure, check the V5C registration certificate (log book), the vehicle's registration document, or the GOV.UK vehicle enquiry service. The figure is also shown on the Certificate of Conformity for new vehicles.
UK Road Tax Band Rates — First-Year VED 2026
The following table shows every CO2 emission band and its corresponding first-year road tax rate for vehicles registered from April 2017 onwards:
| CO2 Band (g/km) | First-Year VED Rate | Examples |
|---|---|---|
| 0 | £0 | All pure electric vehicles |
| 1–50 | £10 | Most plug-in hybrids |
| 51–75 | £30 | Larger plug-in hybrids, some PHEVs |
| 76–90 | £130 | Efficient petrol hybrids |
| 91–100 | £165 | Very efficient petrol cars |
| 101–110 | £185 | Efficient family hatchbacks |
| 111–120 | £200 | Standard petrol hatchbacks |
| 121–130 | £220 | Average petrol family cars |
| 131–140 | £270 | Larger petrol engines |
| 141–150 | £310 | SUV petrol models |
| 151–165 | £580 | Performance petrol, large SUVs |
| 166–175 | £680 | High-performance petrol |
| 176–185 | £700 | Performance and luxury petrol |
| 186–200 | £830 | Large petrol and diesel engines |
| 201–225 | £1,175 | High-emission vehicles |
| 226–255 | £1,705 | Very high emission vehicles |
| Over 255 | £2,605 | Highest emission supercars |
Standard Annual Rate — Years 2 and Beyond
After the first year, all vehicles registered from April 2017 onwards pay the standard annual VED rate. This is a flat rate regardless of CO2 emissions or fuel type:
- Standard rate: £195 per year for all post-April 2017 vehicles
- Premium supplement: Additional £390/year for vehicles with a list price over £40,000 (applies for years 2-6)
This means a petrol hatchback and a pure electric car both pay £195/year after the first year — the CO2-based differentiation ends after year one.
Premium Car Supplement — Expensive Vehicles
Vehicles with a retail list price exceeding £40,000 pay an additional VED supplement of £390 per year for five years (years 2-6 of ownership). This applies to any vehicle type — petrol, diesel, hybrid, or electric — if the original list price was over £40,000.
The premium supplement was introduced to ensure high-value vehicles contribute more to road maintenance, regardless of their emissions. Most SUVs, executive cars, and luxury vehicles from brands like BMW, Mercedes, Audi, and Land Rover exceed this threshold.
| Vehicle Price | Year 1 Rate | Years 2-6 Rate | Year 7+ Rate |
|---|---|---|---|
| Under £40,000 | Band rate (£0-£2,605) | £195/year | £195/year |
| £40,000+ | Band rate | £585/year | £195/year |
Pre-April 2017 Vehicles — Different Rules
Vehicles registered before 1 April 2017 follow an older CO2-based system where annual road tax rates change based on emissions, not just the first year. These vehicles are taxed annually at rates ranging from £0 for zero-emission cars to £580 for vehicles emitting over 255g/km.
Key differences for pre-April 2017 vehicles:
- Annual road tax rates vary by CO2 band every year, not just in the first year
- Zero-emission vehicles (electric) pay £0 indefinitely
- The premium supplement does not apply to these vehicles
- Historic vehicle exemption (40+ years) applies from the age-based rule, not the CO2 rule
How to Find Your Vehicle's CO2 Emissions
The official CO2 emissions figure appears in three places:
- V5C log book — Section B or the vehicle details page shows the CO2 figure in g/km
- GOV.UK check — The free vehicle enquiry service shows the CO2 figure
- Dealer documentation — The sales brochure and order confirmation show the CO2 figure
Note that real-world CO2 emissions may differ from official test figures (WLTP or NEDC). The figure shown on the V5C is the official type-approval figure used for tax purposes, regardless of actual driving emissions.
Frequently Asked Questions
Which road tax band is my car in?
Find your CO2 emissions figure on the V5C log book, then match it to the bands above. For example, a car with 127g/km CO2 falls in the 121-130g/km band and pays £220 in the first year.
Do electric cars pay road tax?
Pure electric vehicles (0g/km CO2) pay £0 in the first year. From year two, they pay the standard £195/year rate like all other post-April 2017 vehicles. There is no ongoing electric vehicle road tax exemption.
Does the premium supplement apply to hybrid cars?
Yes. The premium supplement applies to any vehicle with a list price over £40,000, regardless of fuel type or CO2 emissions. A £45,000 plug-in hybrid pays £585/year in years 2-6, the same as a £45,000 petrol equivalent.
Can I reduce my road tax band by modifying my car?
No. The CO2 figure used for VED is the official type-approval figure recorded at the time of manufacture. Modifying the engine, exhaust, or any other component does not change the official CO2 figure or reduce the tax band.
Conclusion
UK road tax bands range from £0 (zero emission) to £2,605 (over 255g/km) in the first year, settling to a flat £195/year from year two for most vehicles. The premium supplement adds £390/year for vehicles priced over £40,000. Use our UK car tax calculator to find the exact VED band and cost for any specific vehicle.