Changes to vehicle tax

In recent years a number of measures have been introduced to reform vehicle tax. This page lists the most commonly asked questions and where you can find answers.

What changes have been made to vehicle tax?

Vehicle tax rates for cars registered on or after 1 March 2001 are split into 13 bands depending on CO2 emissions. The amount you will pay depends on which band your car comes under.

There are different vehicle tax rates for new cars when they are first registered. These are known as ‘first-year rates’. Standard rates of vehicle tax have also changed.

What are the yearly rates?

Anyone buying a new car will pay a different rate of vehicle tax for the first tax disc. From the second tax disc onwards they will then pay the standard rate. This is designed to make the buyer more aware of the environmental implications of their car purchase and will only apply to new cars, not already registered cars.

• Changes to six-month tax discs, refunds and used imported vehicles

Band	CO2 (g/km)	Petrol/Diesel Car (Tax classes 48 & 49)	6 month rate £	Alternative Fuel Car (Tax class 59)	6 month rate £
A	Up to 100	0.00	N/A	0.00	N/A
B	101 – 110	0.00	N/A	0.00	N/A
C	111 – 120	0.00	N/A	0.00	N/A
D	121 – 130	0.00	N/A	0.00	N/A
E	131 – 140	110	60.50	100	55.00
F	141 – 150	125	68.75	115	63.25
G	151 – 165	155	85.25	145	79.75
H	166 – 175	250	N/A	240	N/A
I	176 – 185	300	N/A	290	N/A
J	186 – 200	425	N/A	415	N/A
K*	201 – 225	550	N/A	540	N/A
L	226 – 255	750	N/A	740	N/A
M	Over 255	950	N/A	940	N/A

*Band K includes cars that have a CO2 figure over 225g/km but were registered before 23 March 2006.

What about already registered cars?

Already registered higher-emitting cars will be charged up to £30 more and lower-emitting cars will be charged up to £30 less.

Band	Petrol/Diesel Car	(Tax classes 48 & 49) 6 month rate £	Alternative Fuel Car	(Tax class 59) 6 month rate £
A	0.00	N/A	0.00	N/A
B	20.00	N/A	10.00	N/A
C	30.00	N/A	20.00	N/A
D	90.00	49.50	80.00	44.00
E	110.00	60.50	100.00	55.00
F	125.00	68.75	115.00	63.25
G	155.00	85.25	145.00	79.75
H	180.00	99.00	170.00	93.50
I	200.00	110.00	190.00	104.50
J	235.00	129.25	225.00	123.75
K*	245.00	134.75	235.00	129.25
L	425.00	233.75	415.00	228.25
M	435.00	239.25	425.00	233.75

*Band K includes cars that have a CO2 figure over 225g/km but were registered before 23 March 2006.

What will I pay if my car uses alternative fuel such as electricity or gas?

Alternative fuel cars include gas-propelled vehicles, and those capable of being propelled by petrol and gas or electricity and petrol/diesel.

Band	CO2 (g/km)	2010-11 standard rate £
A	Up to 100	0
B	101-110	10
C	111-120	20
D	121-130	80
E	131-140	100
F	141-150	115
G	151-165	145
H	166-175	170
I	176-185	190
J	186-200	225
K*	201-225	235
L	226-255	415
M	Over 255	425

How do I find out what my car’s CO2 emissions are?

To find out the CO2 emissions of your car you can check your registration certificate V5C(NI)

What about cars registered before 1 March 2001?

Rates for cars and vans registered before 1 March 2001 are based on engine size. The rates for these cars are shown in the tables below:

Light goods vehicles

There is one vehicle tax rate for light goods vehicles registered on or after 1 March 2001 and one discounted rate for vans that met Euro 4 emissions standards before these became mandatory. From 1 January 2009, diesel vans that meet Euro 5 emissions standards and are first registered between 1 January 2009 and 31 December 2010 have also been eligible for the reduced rate of vehicle tax.

The following rates apply to light goods vehicles.

Tax class	12 Month rate £	6 Month rate £
Private Light Goods vehicles (Not over 1549cc)	125	68.75
Private Light Goods vehicles (Over 1549cc)	205	112.75
Light goods vehicles	200	110
Euro 4 & 5 LGV	125	68.75

Motorcycle Rates (Tax class 17) rates for licences

Motorcycles (TC17)	12 months £	6 months £
Not over 150cc	15	-
151 to 400cc	33	-
401 to 600cc	50	-
over 600cc	70	38.50

Tricycles

Tricycles (TC 50)	12 months £	6 months £
Not over 150cc	15	-
All other tricycles	70	38.50

Trade Licences

Trade licences	12 months £	6 months £
All vehicles	165	90.75
Motorcycles	70	38.50
Tricycles	70	38.50

What should I do if I am thinking of changing my car?

If you are buying a new car, there are a number of places where you can find out about the CO2 emissions of different models:

The Vehicle Certification Agency (VCA) website provides fuel consumption and CO2 data for new cars as well as the cost of vehicle tax:

• View the VCA website

It can be useful if you are looking to purchase a new car and would like to compare CO2 emissions of different cars within a given category.

If you are buying a second-hand car registered after 1 March 2001, the CO2 figure will be shown on the registration certificate V5C(NI).

If you are buying a second-hand car that was registered before 1 March 2001, vehicle tax will continue to be charged on the basis of engine size.

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