Forthcoming change: electric Vehicle Excise Duty in the TAG data book
Updated 5 November 2026
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Description: electric Vehicle Excise Duty (eVED) in the TAG data book
Unit: TAG data book
Change announced: November 2026
Expected release date: December 2026
Description
We are adding Electric Vehicle Excise Duty (eVED) to the TAG data book so that its effect is reflected consistently in transport modelling and appraisal from its introduction on 1 April 2028.
Detail
The government is introducing eVED as a mileage-based charge alongside Vehicle Excise Duty. From 1 April 2028, the charge will be 3 pence per mile for battery electric and hydrogen fuel-cell cars and 1.5 pence per mile for plug-in hybrid cars. The rates will be uprated in line with the Consumer Prices Index from 2029.
The TAG data book will include a new standalone eVED series expressed in pence per kilometre. The series will combine the rates for battery electric and plug-in hybrid vehicles using their respective shares of vehicle kilometres, consistent with the vehicle-kilometre assumptions already used in the data book (table A1.3.9). The published series will be provided in TAG’s standard price base.
For demand modelling, eVED should be treated as a perceived cost for all journey purposes. This assumption will be reviewed if ongoing research into users’ perception of non-fuel vehicle operating costs provides relevant evidence.
For appraisal and benefit-cost ratio calculations, eVED should be treated as an indirect tax. The formulae at TAG unit A1.3 appendix A will also be amended to reflect eVED.
Guidance and software implementation arrangements, including implementation in TUBA, will be updated separately.
Until this TAG update becomes definitive, rail demand forecasts should continue to use the existing central electric vehicle duty scenario in the demand driver generator.
The following table shows the series that will be implemented in the TAG data book. Note that eVED will be presented as pence per kilometre, in 2023 prices.
| Year | eVED (pence per kilometre) |
|---|---|
| 2028 | 1.35 |
| 2029 | 1.39 |
| 2030 | 1.44 |
| 2031 | 1.47 |
| 2032 | 1.49 |
| 2033 | 1.51 |
| 2034 | 1.52 |
| 2035 | 1.52 |
| 2036 | 1.53 |
| 2037 | 1.53 |
| 2038 | 1.54 |
| 2039 | 1.54 |
| 2040 | 1.54 |
| 2041 | 1.54 |
| 2042 | 1.54 |
| 2043 | 1.54 |
| 2044 | 1.54 |
| 2045 | 1.54 |
| 2046 | 1.54 |
| 2047 | 1.53 |
| 2048 | 1.53 |
| 2049 | 1.53 |
| 2050 | 1.52 |
Contact
For further information on this guidance update, please contact:
Transport Appraisal and Strategic Modelling (TASM) Division
Department for Transport
First floor, Great Minster House
33 Horseferry Road
London
SW1P 4DR