Vehicle Excise Duty (VED) – Passenger Cars

2025/26

For vehicles first registered on or after 1 April 2017, the VED or ‘Road Tax’ rate for the first 12 months is based on CO₂ emissions shown on the V5 (Registration Document).Subsequent years are charged at the standard rate. Cars with a list price of over £40,000 when new pay an additional rate of £425 per year on top of the standard rate, in the second to sixth years after the car’s first registration.New diesel vehicles that do not meet the Euro 6d emissions standard are charged a supplement on their First Year Rate to the effect of moving up by one VED band.

VED bands and rates for cars first registered on or after 1 April 2017

CO₂ emissions (g/km)	Standard rate	First year rate
0	£195	£10
1-50	£195	£110
51-75	£195	£130
76-90	£195	£270
91-100	£195	£350
101-110	£195	£390
111-130	£195	£440
131-150	£195	£540
151-170	£195	£1,360
171-190	£195	£2,190
191-225	£195	£3,300
226-255	£195	£4,680
Over 255	£195	£5,490

VED bands and rates for cars registered on or after 1 March 2001 but before 1 April 2017

VED band	CO ₂emissions (g/km)	Standard rate
A	Up to 100	£20
B	101-110	£20
C	111-120	£35
D	121-130	£165
E	131-140	£195
F	141-150	£215
G	151-165	£265
H	166-175	£315
I	176-185	£345
J	186-200	£395
K	201-225*	£430
L	226-255	£735
M	Over 255	£760

*Including cars emitting over 225g/km registered before 23 March 2006.

2024/25

For vehicles first registered on or after 1 April 2017, the VED or ‘Road Tax’ rate for the first 12 months is based on CO ₂emissions shown on the V5 (Registration Document).Subsequent years are charged at the standard rate. Cars with a list price of over £40,000 when new pay an additional rate of £390 per year on top of the standard rate, in the second to sixth years after the car’s first registration.

New diesel vehicles that do not meet the Euro 6d emissions standard are charged a supplement on their First Year Rate to the effect of moving up by one VED band.

VED bands and rates for cars first registered on or after 1 April 2017

CO ₂emissions (g/km)	Standard rate	First year rate
0	£0	£0
1-50	£190	£10
51-75	£190	£30
76-90	£190	£135
91-100	£190	£175
101-110	£190	£195
111-130	£190	£220
131-150	£190	£270
151-170	£190	£680
171-190	£190	£1,095
191-225	£190	£1,650
226-255	£190	£2,340
Over 255	£190	£2,745

VED bands and rates for cars registered on or after 1 March 2001 but before 1 April 2017

VED band	CO ₂emissions (g/km)	Standard rate
A	Up to 100	£0
B	101-110	£20
C	111-120	£35
D	121-130	£160
E	131-140	£190
F	141-150	£210
G	151-165	£255
H	166-175	£305
I	176-185	£335
J	186-200	£385
K	201-225*	£415
L	226-255	£710
M	Over 255	£735

*Including cars emitting over 225g/km registered before 23 March 2006.

Disclaimer

This publication is published for the information of clients. It provides only an overview of the regulations in force at the date of publication and no action should be taken without consulting the detailed legislation or seeking professional advice. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material contained in this publication can be accepted by the authors or the firm.