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Home Tax & HMRC Car Tax Bands A to M UK 2026: CO2 Emission Rate Explained
Tax & HMRC

Car Tax Bands A to M UK 2026: CO2 Emission Rate Explained

UK car tax bands A to M 2026: pre-2017 CO2 emission bands, 2025-26 rates from £20 to £760, how to check your band via V5C section 5 on gov.uk.

CT
Chandraketu Tripathi
Finance Editor, Kaeltripton
Published 24 Apr 2026
Last reviewed 3 May 2026
✓ Fact-checked
Kael Tripton — UK Finance Intelligence
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★ KEY TAKEAWAY

UK car tax bands A to M apply to cars first registered between 1 March 2001 and 31 March 2017, with rates ranging from £20 for Band B to £760 for Band M in the 2025-26 tax year. Post-2017 cars use a different flat-rate system. Your band is shown on V5C section 5.

UK car tax bands A to M are the 13-tier CO2-based Vehicle Excise Duty framework that applies to petrol and diesel cars first registered between 1 March 2001 and 31 March 2017, with annual rates in the 2025-26 tax year running from £0 for Band A (up to 100 g/km of CO2) through £195 for Band F (141-150 g/km) to £760 for Band M (over 255 g/km). The banding system was replaced for cars first registered on or after 1 April 2017 by a two-stage scheme combining a high first-year rate based on emissions with a flat £195 standard rate from year two, but the legacy A-M tables remain in force for the millions of pre-2017 cars still on UK roads. Each band reflects a CO2 emission range measured in grams per kilometre under the NEDC test protocol used for pre-2017 approval, published annually on gov.uk/vehicle-tax-rate-tables by the Driver and Vehicle Licensing Agency. Owners can identify their band from the V5C vehicle registration certificate section 5 or by running a free lookup on gov.uk/check-vehicle-tax using the registration number. The CO2 figure on the V5C determines the band, and the band determines the annual VED cost.

Key Figures: Car Tax Bands A-M 2025-26
Band A (up to 100 g/km CO2)£0 (gov.uk/vehicle-tax-rate-tables, 2025-26)
Band B (101-110 g/km)£20/year
Band C (111-120 g/km)£35/year
Band D (121-130 g/km)£160/year
Band F (141-150 g/km)£195/year
Band H (166-175 g/km)£295/year
Band K (201-225 g/km)£415/year
Band M (over 255 g/km)£760/year (highest band)
Registration window covered1 March 2001 to 31 March 2017
CO2 source on V5CSection V.7 (grams per kilometre)
Emissions test protocolNEDC (pre-April 2017 approval)

Which cars are covered by bands A to M?

The A-M banding system applies to petrol and diesel cars first registered in the United Kingdom between 1 March 2001 and 31 March 2017, per gov.uk/vehicle-tax-rate-tables in the 2025-26 tax year. Cars registered before 1 March 2001 fall under the older engine-size system with just two rates based on whether the engine is at or below 1,549cc or above. Cars registered from 1 April 2017 onwards use the current two-stage scheme with first-year rates and the £195 flat standard rate.

Alternative fuel vehicles, including hybrids and cars running on LPG or bioethanol, registered within the A-M window receive a £10 annual reduction on the band rate. A Band D hybrid first registered in 2015 therefore pays £150 rather than £160. The Driver and Vehicle Licensing Agency publishes the full alternative-fuel table alongside the main A-M schedule on gov.uk/vehicle-tax-rate-tables each tax year.

How do I find my car's tax band?

The V5C vehicle registration certificate, also called the logbook, shows the CO2 emissions figure in section V.7 and the band letter in section 5 for cars registered within the 2001-2017 window, per gov.uk/log-book-v5c-for-vehicles. The band is listed as a single letter from A to M. Owners without access to the paper V5C can check the band instantly at gov.uk/check-vehicle-tax by entering the registration number and make.

The online check returns current tax status, expiry date, CO2 figure, and annual rate. It does not require any vehicle keeper credentials and is free to use. For private sales or dealership purchases, buyers should verify the band before agreeing a price because Band M at £760 costs £565 more annually than Band F at £195, which materially affects total cost of ownership.

What is the full A to M rate schedule?

The 2025-26 rate schedule runs: Band A £0, Band B £20, Band C £35, Band D £160, Band E £180, Band F £195, Band G £240, Band H £295, Band I £320, Band J £365, Band K £415, Band L £720, and Band M £760, per gov.uk/vehicle-tax-rate-tables. The progression is non-linear, with significant jumps between Band C and Band D (reflecting the original 2001 policy break at 120 g/km) and between Band K and Band L (reflecting the high-emissions penalty zone).

Direct Debit payers pay the headline rate in a single annual transaction, or the rate plus a 5 per cent surcharge for monthly and 6-monthly splits. A Band M owner on monthly Direct Debit pays £798 across 12 instalments versus £760 paid annually, per the DVLA payment-surcharge policy on gov.uk. The surcharge applies uniformly across all bands.

Why do pre-2017 and post-2017 cars pay differently?

The Treasury replaced the A-M band system with effect from 1 April 2017 because the original graduated structure had resulted in most new cars paying Band A or Band B rates due to falling real-world emissions under the NEDC protocol. Around three-quarters of new registrations were paying £20 or less in VED by 2016, eroding the revenue base.

The 2017 reform introduced a one-off higher first-year rate tied to CO2 and a flat £195 standard rate from year two for all non-zero-emission cars, alongside the Expensive Car Supplement of £425 per year for cars with list prices above £40,000. The A-M framework survives only for the pre-reform vehicle parc and will remain operationally relevant until those cars leave the road through scrappage or export.

How do A to M rates compare with the post-2017 system?

Example vehiclePre-2017 (A-M)Post-2017 (year 2+)
Small petrol (110 g/km)Band B: £20£195 flat
Mid-range diesel (140 g/km)Band E: £180£195 flat
SUV (180 g/km)Band I: £320£195 flat
Performance (230 g/km)Band L: £720£195 flat
Zero emissions carBand A: £0£195 flat (from April 2025)

The comparison shows how the A-M system produced wide differentials at the top end, whereas the post-2017 flat rate collects the same £195 from a 140 g/km diesel as from a 230 g/km performance car. For low-emission vehicles the pre-2017 band is materially cheaper; for high-emission vehicles the post-2017 flat rate is cheaper in year 2 onwards, though first-year rates on high-emission new cars reach £5,490 from April 2025.

What happens to A to M when cars reach 40 years?

Cars built 40 or more years before the start of the tax year qualify for historic vehicle tax class TC67, which is a full VED exemption, per gov.uk/historic-classic-vehicles-mot-and-tax. The rolling 40-year rule means that during the 2025-26 tax year cars built before 1 January 1985 qualify, and from 1 April 2026 cars built before 1 January 1986 qualify.

The owner must apply at a Post Office that deals with vehicle tax using a V5C and a V112 declaration. The exemption is not automatic, and a historic vehicle without the tax class change continues to pay its original A-M band rate. Historic exemption is attractive not only for the zero VED rate but because vehicles over 40 years old also become exempt from MOT under the same rolling date, subject to them not having been substantially modified.

What data is published on A to M band distribution?

The Department for Transport publishes annual Vehicle Licensing Statistics on gov.uk that include the number of cars on the road by CO2 band and registration year. The most recent quarterly release provides the live distribution, showing that the pre-2017 vehicle parc still contains several million cars in Bands C through H, concentrated in the 120-175 g/km emissions range.

Scrappage and export continue to reduce the pre-2017 cohort, but the A-M framework remains operationally important for used-car buyers, insurance underwriters calculating total running costs, and owners assessing whether to keep or replace older vehicles. The Society of Motor Manufacturers and Traders publishes secondary data on SMMT.co.uk that complements the DfT primary releases for those monitoring vehicle parc composition.

★ EDITOR'S VERDICT

Car tax bands A to M remain operationally relevant for the millions of pre-April 2017 petrol and diesel cars still on UK roads, with 2025-26 rates running from £0 at Band A through £195 at Band F to £760 at Band M. Owners can verify their band via V5C section 5 or the free lookup at gov.uk/check-vehicle-tax. Alternative-fuel vehicles get a £10 reduction. The flat post-2017 system replaced A-M for newer cars, but the legacy framework will remain in force until the older vehicle parc leaves the road through scrappage, export, or the rolling 40-year historic exemption.
This article is for informational purposes only and does not constitute financial, legal, or motoring advice. Always verify with official sources before making decisions.

Frequently asked questions

What is the cheapest car tax band?

Band A at £0 for cars emitting up to 100 g/km of CO2, first registered between 1 March 2001 and 31 March 2017. Pre-2001 cars with engines at or under 1,549cc pay £210.

What is the most expensive A to M band?

Band M at £760 per year for cars emitting over 255 g/km of CO2. Performance and heavy SUVs registered before April 2017 typically fall in Bands K, L, or M.

Do hybrid cars get a discount?

Alternative-fuel cars including hybrids receive a £10 reduction on the A-M band rate, so a Band D hybrid pays £150 instead of £160 in 2025-26.

Where do I find my CO2 figure?

Section V.7 of the V5C shows the CO2 emissions figure in grams per kilometre. The same figure is also visible on gov.uk/check-vehicle-tax against the vehicle registration number.

Does the band change if I convert my car?

Conversions from petrol to LPG or bioethanol qualify the vehicle for the alternative-fuel £10 reduction. Electric conversions require re-registration and can change the tax class entirely.

Do A to M bands apply in Northern Ireland?

Yes. VED is a UK-wide tax administered by the DVLA in Swansea. The A-M band rates apply identically across England, Scotland, Wales, and Northern Ireland.

Can I pay A to M tax monthly?

Yes, via Direct Debit, with a 5 per cent surcharge for monthly or 6-monthly frequency. A single annual payment avoids the surcharge across all bands.

Sources

  • DVLA, Vehicle tax rate tables, gov.uk/vehicle-tax-rate-tables — 2025-26 tax year, accessed April 2026.
  • DVLA, Check if a vehicle is taxed, gov.uk/check-vehicle-tax — free lookup accessed April 2026.
  • DVLA, V5C logbook guidance, gov.uk/log-book-v5c-for-vehicles — accessed April 2026.
  • DVLA, Historic classic vehicles MOT and tax, gov.uk/historic-classic-vehicles-mot-and-tax — accessed April 2026.
  • Department for Transport, Vehicle Licensing Statistics quarterly, gov.uk/government/collections/vehicles-statistics — accessed April 2026.
  • HM Treasury, Autumn Budget 2024 VED provisions, gov.uk — background on 2017 reform.
  • Society of Motor Manufacturers and Traders, smmt.co.uk — secondary vehicle parc data.

Related reading on kaeltripton.com: UK vehicle tax bands, How to tax a car, Electric car tax changes April 2025.

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Editorial Disclaimer

The content on Kaeltripton.com is for informational and educational purposes only and does not constitute financial, investment, tax, legal or regulatory advice. Kaeltripton.com is not authorised or regulated by the Financial Conduct Authority (FCA) and is not a financial adviser, mortgage broker, insurance intermediary or investment firm. Nothing on this site should be construed as a personal recommendation. Rates, figures and product details are indicative only, subject to change without notice, and should always be verified directly with the relevant provider, HMRC, the FCA register, the Bank of England, Ofgem or other appropriate authority before any financial decision is made. Past performance is not a reliable indicator of future results. If you require regulated financial advice, please consult a qualified adviser authorised by the FCA.

CT
Chandraketu Tripathi
Finance Editor · Kaeltripton.com
Chandraketu (CK) Tripathi, founder and lead editor of Kael Tripton. 22 years in finance and marketing across 23 markets. Writes on UK personal finance, tax, mortgages, insurance, energy, and investing. Sources: HMRC, FCA, Ofgem, BoE, ONS.

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