How is car tax calculated in the UK?

For cars registered after 1 April 2017, the first year of tax is based on CO2 emissions. After that, most petrol and diesel cars pay a flat standard rate. Electric vehicles currently pay nothing but will begin paying VED from April 2025. Cars with a list price over £40,000 pay an additional supplement for five years.

Car tax must be in place before you drive or keep a vehicle on a public road. When you buy a used car, the existing tax does not transfer with the vehicle — you need to tax it in your name before driving it away.

What is SORN and when do I need it?

SORN stands for Statutory Off Road Notification. You need to declare SORN if your vehicle is not insured, not being used or not kept on a public road. A SORN remains in place until you tax the vehicle again or it is sold, scrapped or exported.

Do electric cars pay road tax?

Electric vehicles registered before 1 April 2025 currently pay no VED. From April 2025, newly registered electric cars will pay the lowest first-year rate and then move to the standard annual rate. The expensive car supplement will also apply to electric vehicles with a list price over £40,000.

What is the £40,000 expensive car supplement?

Cars with an original list price above £40,000 pay an additional annual supplement on top of the standard VED rate. This supplement applies from the second year of registration and lasts for five years. It applies regardless of the car's current market value.

Can I check a car's tax band before buying it?

Yes. You can look up a vehicle's CO2 emissions, fuel type and engine size using the registration number. These details determine which tax band it falls into. Running a vehicle history check also reveals this information alongside finance, write-off and stolen vehicle data.

Car Tax Calculator

Understanding how much road tax you will pay is an important part of buying a used car. Vehicle Excise Duty (VED) varies significantly depending on when a car was registered, its CO2 emissions, fuel type and original list price.

Before you commit to a purchase, check the car's details to understand which tax band it falls into and what your annual costs will look like.

Free · No signup required · Instant results

How UK car tax is calculated

The amount of Vehicle Excise Duty you pay depends on when the car was first registered. The rules changed significantly on 1 April 2017, and the system works differently depending on which side of that date your car falls.

Cars registered after 1 April 2017

The first year of tax is based on CO2 emissions — the higher the emissions, the more you pay. After that first year, most petrol and diesel cars move to a flat standard rate regardless of emissions.

Cars registered before 1 April 2017

Tax is based on CO2 emissions each year, with thirteen different bands from A to M. Lower-emission cars pay less, and some pay nothing at all. You can check which band applies by looking up the car's engine size and emissions by registration.

Electric vehicles

Zero-emission vehicles registered before 1 April 2025 currently pay no VED. From April 2025, newly registered electric cars pay the lowest first-year rate and then move to the standard rate. Check our electric vehicle history check page for more on buying used EVs.

First-year rate vs standard rate

The first-year rate can be significantly higher for cars with high CO2 emissions — over £2,000 for the most polluting vehicles. After that, the standard annual rate applies. When buying used, you will normally pay the standard rate unless the car has never been taxed.

Tax bands and what they cost

For cars registered after April 2017, the first-year rate is split across multiple bands based on CO2 output. Here is a simplified overview of how emissions affect first-year costs.

CO2 emissions (g/km)	First-year rate	Standard rate (year 2+)
0 g/km	£0	£0 (until April 2025)
1–50 g/km	£10	£190
51–75 g/km	£30	£190
76–150 g/km	£30–£230	£190
151–170 g/km	£680–£1,095	£190
171–255+ g/km	£1,420–£2,745	£190

The £40,000 expensive car supplement

If a car had an original list price above £40,000 (including options and delivery charges), an additional annual supplement applies on top of the standard rate. This extra charge lasts for five years from the second time the vehicle is taxed. It applies regardless of how much the car is worth today, so a used car that originally listed at £45,000 will still attract the supplement even if you buy it for £20,000. For more on what details a car spec check can reveal, see our dedicated page.

Why tax costs matter when buying used

Road tax is an ongoing cost that varies enormously between vehicles. Some cars cost nothing to tax each year. Others cost over £600 annually once you factor in the standard rate plus the expensive car supplement.

When you are comparing two similar vehicles, the difference in annual VED can add up to thousands over several years of ownership. A car that appears cheaper to buy may end up costing more overall when you include tax, insurance and fuel.

Checking a car's CO2 emissions and fuel type before you buy helps you estimate the tax band it falls into and plan for the true cost of ownership. You can look up these details using the registration number as part of a full car history check.

Check a car's details before you buy

Enter the registration to see CO2 emissions, fuel type and vehicle history in one report.

No account needed • Apple Pay accepted

Beyond tax — what else to check before buying

Knowing the tax band is useful, but it is only one piece of the picture. Before you hand over money for a used car, there are several other risks worth checking.

Outstanding finance

If a lender still has a financial interest in the vehicle, you could face serious problems after buying it. A car finance check helps you spot this before you commit.

Write-off history

Insurance write-offs are not always obvious. A car may have been repaired after a total loss and put back on the road. A write-off check shows whether any Category A, B, S or N markers are recorded.

Stolen vehicle markers

A stolen car check confirms whether the vehicle has been reported stolen. Buying a stolen vehicle can result in the car being seized, leaving you out of pocket.

MOT and mileage history

Reviewing historical MOT data helps you spot mileage inconsistencies, recurring advisories and potential problems. A mileage check compares recorded readings over time to flag anything unusual.

Before you buy

Know the full cost before you buy

Tax is just one of the ongoing costs that affect what a car really costs to own. A Carpeep report shows you the vehicle's details — including CO2 emissions, fuel type and engine size — alongside finance, write-off, theft and mileage checks. One report, one price, no account needed.

Where our data comes from

Every Carpeep report draws from official UK data sources. We do not create, edit or estimate any data — we present the records as they are held.

DVLA

Vehicle registration, keeper history, import/export status and vehicle specifications.

DVSA

Full MOT test history including results, advisories, mileage readings at each test and expiry dates.

Insurance industry records

Write-off markers (Cat A, B, S and N) recorded by insurers following total loss assessments.

UK finance lenders

Outstanding finance agreements including HP, PCP and conditional sale records.

Police stolen vehicle records

Stolen vehicle markers originating from UK police databases, checked against the registration and VIN.

Vehicle identity checks

VIN and registration cross-referenced to flag plate changes, cloning or identity mismatches.

Check a car before you buy

Enter the registration and get the key facts before you commit to the car.

No account needed • Apple Pay accepted • £30,000 data guarantee