Step 1: find the first registration date
This is on the V5C logbook. It decides which of the three rate systems applies to you.
Step 2: find the right figure
- Before 1 March 2001: you need the engine size in cc.
- 1 March 2001 to 31 March 2017: you need the CO2 figure in g/km.
- From 1 April 2017: after the first year, most cars pay the standard rate. You need to know whether the list price was over £40,000.
Step 3: check the table
Cars from 1 April 2017 (second payment onwards)
| Payment option | Standard rate | List price over £40,000* |
|---|---|---|
| Single 12 month payment | £200 | £640 |
| 12 month payment by Direct Debit | £200 | £640 |
| Total of 12 monthly Direct Debits | £210 | £672 |
| Single 6 month payment | £110 | £352 |
| 6 month payment by Direct Debit | £105 | £336 |
*The expensive car supplement of £440 a year applies to cars with a list price over £40,000 (for electric cars, GOV.UK sets the threshold at £50,000). It is paid for 5 years from the second time the vehicle is taxed. Zero emission cars registered before 1 April 2025 do not pay it.
Cars from 1 March 2001 to 31 March 2017
| Band | CO2 emissions | 12 months | 6 months |
|---|---|---|---|
| A | Up to 100g/km | £20 | N/A |
| B | 101 to 110g/km | £20 | N/A |
| C | 111 to 120g/km | £35 | N/A |
| D | 121 to 130g/km | £170 | £93.50 |
| E | 131 to 140g/km | £200 | £110 |
| F | 141 to 150g/km | £225 | £123.75 |
| G | 151 to 165g/km | £275 | £151.25 |
| H | 166 to 175g/km | £325 | £178.75 |
| I | 176 to 185g/km | £360 | £198 |
| J | 186 to 200g/km | £410 | £225.50 |
| K* | 201 to 225g/km | £445 | £244.75 |
| L | 226 to 255g/km | £760 | £418 |
| M | Over 255g/km | £790 | £434.50 |
*Band K includes cars with a CO2 figure over 225g/km that were registered before 23 March 2006.
Cars before 1 March 2001
| Engine size | 12 months | 6 months |
|---|---|---|
| Not over 1,549cc | £230 | £126.50 |
| Over 1,549cc | £375 | £206.25 |
Step 4: choose how to pay
Paying 12 months in one go is cheapest. Monthly or 6-monthly Direct Debits add a 5% surcharge; for a standard-rate car that means £210 over 12 months instead of £200.
Tip: list price is not what you paid
The £40,000 test uses the car's published list price before its first registration, before any discounts, including options. A car you buy used for much less can still carry the supplement until 5 years after its second tax payment. Ask the dealer or seller if you're unsure.
Source: GOV.UK vehicle tax rate tables. Rates change each April, so always confirm on GOV.UK before you pay.
Frequently asked questions
How do I find my car's CO2 figure?
It's printed on the V5C logbook. GOV.UK also offers an online lookup of emissions details.
Is it cheaper to pay car tax yearly?
Yes. Paying 12 months at once, by card or Direct Debit, has no surcharge. Monthly and 6-monthly Direct Debits add 5%.