Car tax rules from April 2026
Updated 26 October 2026. The rates below are the ones GOV.UK is publishing for 1 April 2026 to 31 March 2027. Electric cars have paid vehicle tax since 1 April 2025. This page describes the rules in force.
To see whether a car is taxed, untaxed or on SORN, use the car tax check. The full rate tables and calculator are on that page. This article does not take a tax payment.
The registration date decides the rules
Three sets of rules run side by side. Renewing in this tax year does not move a car from one set to another.
- Before 1 March 2001, tax follows engine size. The amounts are on the GOV.UK table for older cars.
- From 1 March 2001 to 31 March 2017, the annual rate follows the CO2 band. Petrol, diesel, hybrid and electric cars use the same table this year. The old £10 discount for alternative fuels has been removed.
- From 1 April 2017, CO2 sets only the first year. From the second year the standard 12-month rate is £200.
First year and the standard rate
A car first registered in 2026 to 2027 pays a first-year rate based on CO2. At 0g/km that payment is £10. Diesel cars that do not meet the Real Driving Emissions 2 standard pay the higher column in the official table. From the second licence, petrol, diesel, electric and alternative-fuel cars pay £200 for 12 months. Twelve monthly payments come to £210. The full first-year table is on the car tax check and on GOV.UK.
Expensive-car supplement
An extra £440 a year applies for five years, starting the second time the vehicle is taxed. For petrol, diesel and other non-electric cars the list price has to be more than £40,000. Exactly £40,000 does not qualify. For an electric car the threshold is more than £50,000, and only if it was registered on or after 1 April 2025. A zero-emission car registered before that date does not pay the extra. Where the supplement applies, the 12-month total is £640. The list price is the published price before registration, before discounts. Factory options count. The detail is on the expensive-car supplement guide.
Electric cars
GOV.UK dates the end of the electric-car exemption to 1 April 2025, for new and existing vehicles. The prices in the paragraph above are the 2026 to 2027 rates, not a change that is still waiting to start. A zero-emission car registered between 1 March 2001 and 31 March 2017 is on the CO2 table. GOV.UK states a 12-month rate of £20 for that group. Read the electric car road tax guide for the registration-date split.
Historic vehicles
From 1 April 2026, a vehicle built before 1 January 1986 can stop paying vehicle tax. If you do not know the build date, the same applies when it was first registered before 8 January 1986. You have to apply for the historic tax class. Until that class is granted, the car is not treated as free. The rules are on GOV.UK: historic vehicles.
What is not in force
A mileage charge for electric and plug-in hybrid cars, Electric Vehicle Excise Duty, is announced for 1 April 2028. It is not part of the bill for this tax year. The pay-per-mile guide sets out the published rates. Rates for cars from 1 April 2027 are not shown here.
Sources
- Vehicle tax rates
- Vehicle tax for electric and low emission vehicles, updated 2 April 2026
- Historic vehicles