Vehicle Excise Duty.

Vehicle Excise Duty

Road Fund Licence.

All road vehicle registrations are subject to Vehicle Excise Duty (Road Fund Licence), which varies in accordance with the vehicle’s CO₂ emissions. A first year rate for each taxation band will apply. The table below shows the bands (A–M) created by the DVLA and the corresponding Road Fund Licence for all smart vehicles. CO₂ emissions are listed in the technical data on vehicle product pages and in the ebrochures.


 

CO2 
CO2 
Band  CO2 emissions

First year

rate (£)

Standard

rate (£)

Premium

rate (£)*

A 0 g/km 0.00 0.00 310.00
B 1 to 50 g/km 10.00 140.00 450.00
C 51 to 75 g/km 25.00 140.00 450.00
D 76 to 90 g/km 100.00 140.00 450.00
E 91 to 100 g/km 120.00 140.00 450.00
F 101 to 110 g/km 140.00 140.00 450.00
G 111 to 130 g/km 160.00 140.00 450.00
H 131 to 150 g/km 200.00 140.00 450.00
I 151 to 170 g/km 500.00 140.00 450.00
J 171 to 190 g/km 800.00 140.00 450.00
K 191 to 225 g/km 1,200.00 140.00 450.00
L 226 to 255 g/km 1,700.00 140.00 450.00
M over 255 g/km 2,000.00 140.00 450.00


*Premium rate only applicable to vehicles where the list price is over £40,000 including any factory-fitted options, standard UK delivery charge, number plates, fuel and VAT.