1. Cars and some motorhomes registered on or after 1 April 2017

You’ll pay a rate based on a vehicle’s CO2 emissions the first time it’s registered. This applies to:

  • cars
  • some motorhomes

Your motorhome’s included if both the following apply:

  • it’s in the M1SP category - check with your dealer if you’re not sure
  • its CO2 emissions are included on the ‘type approval certificate’ (this might be called a ‘certificate of conformity’ or ‘individual vehicle approval’)

If you have a different kind of motorhome, you pay tax in a different way.

First tax payment when you register the vehicle

CO2 emissions (g/km) Petrol (TC48) and diesel cars (TC49) Alternative fuel cars (TC59)
0 £0 £0
1 - 50 £10 £0
51 - 75 £25 £15
76 - 90 £100 £90
91 - 100 £120 £110
101 - 110 £140 £130
111 - 130 £160 £150
131 - 150 £200 £190
151 - 170 £500 £490
171 - 190 £800 £790
191 - 225 £1,200 £1,190
226 - 255 £1,700 £1,690
Over 255 £2,000 £1,990

This payment covers your vehicle for 12 months.

Rates for second tax payment onwards

Fuel type Single 12 month payment Single 12 month payment by Direct Debit Total of 12 monthly payments by Direct Debit Single 6 month payment Single 6 month payment by Direct Debit
Petrol or diesel £140 £140 £147 £77 £73.50
Electric £0 £0 £0 £0 £0
Alternative £130 £130 £136.50 £71.50 £68.25

Alternative fuel vehicles include hybrids, bioethanol and liquid petroleum gas.

Vehicles with a list price of more than £40,000

You have to pay an extra £310 a year if you have a car or motorhome with a ‘list price’ (the published price before any discounts) of more than £40,000.

You only have to pay this rate for 5 years (from the second time the vehicle is taxed).

Check the list price with your dealer so you know how much vehicle tax you’ll have to pay.

Fuel type Single 12 month payment Single 12 month payment by Direct Debit Total of 12 monthly payments by Direct Debit Single 6 month payment Single 6 month payment by Direct Debit
Petrol or diesel £450 £450 £472.50 £247.50 £236.25
Electric £310 £310 £325.50 £170.50 £162.75
Alternative £440 £440 £462 £242 £231