Vehicle Excise Duty (VED) applies to all vehicles on UK roads — not just cars. From mopeds at £12 per year to heavy goods vehicles at over £5,000 per year, the road tax system encompasses a wide range of vehicle categories with dramatically different rate structures. Understanding how VED applies across vehicle types helps you budget for any vehicle you might own or operate.

VED Rates for All Vehicle Types

Cars: The most common category, with rates based on CO2 emissions for vehicles registered from April 2017. First-year rates range from £0 (pure electric, Band A) to £2,605 (Band M, over 231g/km). Standard annual rate from year two: £190 (or £325 for vehicles over £40,000 list price, years 2-6). Premium rate supplement applies to approximately 30% of new car registrations.

Vans (light goods vehicles): Charged at a flat rate of £275 per year regardless of fuel type or emissions. This applies to vans registered as goods vehicles (body type N1-N3 under EU classification) with a design weight up to 3,500kg. Larger vans may fall into the HGV category.

Motorcycles: Taxed by engine size in cubic centimetres (cc) rather than CO2 emissions. Mopeds under 150cc: £12 per year. Motorcycles 150-400cc: £34 per year. Motorcycles 401-600cc: £47 per year. Motorcycles over 600cc: £59 per year. These rates are significantly lower than car VED — the cheapest motorcycle category (£12) is approximately 6% of the standard car rate (£190). Related: UK Check Vehicle Tax 2026 | UK Electric Vehicle Tax 2026 | UK Zero Emission Vehicle Tax 2026 | Car Tax for Motorcycles and Vans UK 2026.

Mopeds and scooters: Engine capacity determines VED. Vehicles under 150cc: £12 per year. Over 150cc: taxed as a motorcycle. Electric mopeds and scooters are treated as motorcycles for VED purposes and qualify for the electric vehicle exemption if they produce zero CO2 — many electric mopeds qualify for £0 VED.

Heavy goods vehicles (HGVs): Taxed by revenue weight and axle configuration. Rates range from approximately £165 per year for the lightest goods vehicles to over £5,000 per year for six-axle articulated lorries. Operators of HGVs over 11.78 tonnes can claim Road Fuel Rebate to recover approximately 13p per litre in fuel duty.

Buses and coaches: Taxed by weight and passenger capacity. Public service vehicles registered for carrying passengers for hire or reward are generally exempt from VED under the Public Service Vehicle (reduced pollution) exemption, or charged at a reduced rate based on their axle configuration.

Agricultural vehicles: Full VED exemption. Agricultural machines, tractors, and forestry equipment are exempt from road tax. These vehicles also benefit from rebated (red) diesel, though agricultural red diesel use on roads was banned from April 2022 — vehicles must use standard road diesel for on-road driving but can still use rebated diesel for off-road agricultural purposes.

Electric Vehicles Across All Categories

Pure electric vehicles of any type — including vans, buses, and motorcycles — are exempt from VED for the first five years from their first registration date. A pure electric van registered in 2025 pays £0 road tax through 2030. A pure electric bus or truck benefits from the same five-year exemption. After five years, all vehicles pay the standard rate for their category.

This cross-category consistency makes the five-year VED exemption one of the most valuable electric vehicle incentives available. Any business operating a fleet of electric vans, buses, or trucks saves the full VED rate for five years per vehicle — multiplying the £275 per year van saving across a fleet of 10 vehicles saves £13,750 over five years.

Historic and Exempt Vehicles

All vehicles registered before 1 January 1974 are permanently exempt from VED — this applies to vintage cars, classic motorcycles, historic agricultural machines, and all other vehicle types. The absence of official CO2 records for pre-1974 vehicles means no rate can be applied, and no retrospective record can be created.

Vehicles over 40 years old registered after 1974 that have not been substantially modified are exempt from MOT testing but still pay VED (unless they qualify under another exemption). This means a 1985 motorcycle pays standard motorcycle VED based on its engine size despite being 40 years old — only pre-1974 vehicles qualify for the permanent historic exemption.

Frequently Asked Questions

Do electric vans pay road tax?

Pure electric vans are exempt from VED for the first five years from first registration. After the five-year exemption, electric vans pay the same £275 flat rate as petrol or diesel vans. A new electric van registered in 2026 saves £1,375 over five years compared to a conventional van.

Are motorhomes taxed differently from cars?

Motorhomes are typically taxed as private light goods vehicles (PLG) or as motor caravans depending on their specification and use. Many motorhomes with a gross weight under 3,500kg fall into the car VED system. Larger motorhomes may be taxed as goods vehicles. The classification depends on the vehicle's type approval and intended use.

Do mobility scooters and powered wheelchairs pay road tax?

No. Invalid carriages — including mobility scooters and powered wheelchairs designed for use by disabled or infirm persons — are exempt from VED. Class 2 mobility scooters (pavement use, up to 4mph) and Class 3 mobility scooters (road use, up to 8mph) are both exempt from road tax under the Invalid Carriages regulations.

Summary

VED applies across all vehicle types, with dramatically different rate structures. Motorcycles are the cheapest taxed category at £12-59 per year. Vans pay a flat £275 per year. HGVs pay weight-based rates up to £5,000+ per year. Pure electric vehicles in any category enjoy a five-year exemption. Historic vehicles registered before 1974 are permanently exempt across all categories.

This article is for general informational purposes only and does not constitute financial or legal advice. VED rates and exemptions may change — verify your vehicle's applicable rate with the DVLA at gov.uk/vehicle-tax-rate-tables.

Official Resources: GOV.UK Check Vehicle Tax | GOV.UK Vehicle Tax | DVLA Online | MOT Check

Frequently Asked Questions

Q: How much is car tax (VED) in the UK 2025?
Car tax rates in the UK depend on your vehicle's CO2 emissions and list price. Standard rates start from £190 per year for petrol and diesel cars, with zero-rated VED for EVs. First-year rates vary from £0 to £2,605 depending on emissions. Additional premiums apply for vehicles over £40,000.

Q: How do I check if my car is taxed online?
You can check your vehicle's tax status for free on the Gov.uk website at gov.uk/check-vehicle-tax. You'll need your vehicle's registration number (number plate). You can also check via the Motor Insurance Database to verify road tax and insurance status simultaneously.

Q: Can I get a refund on car tax if I sell my vehicle?
Yes — if you sell or scrap your vehicle, you can claim a refund on any full months of remaining road tax. Contact DVLA with the V11 reminder letter or apply online at gov.uk. Refunds are usually processed within 4-6 weeks.

Q: Is road tax refund available when transferring ownership?
No — road tax does not transfer with the vehicle. When you sell your car, the tax is automatically cancelled and any remaining months are refunded to you by DVLA. The new owner must tax the vehicle immediately. As a buyer, always verify the vehicle's tax status before purchasing.

Q: What is the luxury car tax threshold in the UK 2025?
The additional rate for vehicles over £40,000 (list price) adds £410 per year to standard VED rates for years 2-6 of registration. This surcharge brings the annual cost for high-emission vehicles over £40,000 to around £600-690 per year. Pure EVs under £40,000 pay zero VED.