Vehicle Tax Bands for Pre-2017 Cars UK 2026: Complete Rate Table

The UK vehicle tax system for cars first registered between 1 March 2001 and 31 March 2017 operates under a 13-band CO2 emissions structure published at gov.uk/vehicle-tax-rate-tables by the Driver and Vehicle Licensing Agency (DVLA), with bands labelled A to M running from £0 annual Vehicle Excise Duty (VED) for band A (up to 100 g/km CO2) through to £735/year for band M (over 255 g/km) for 2025-26 rates. This pre-2017 band system was replaced by the flat-rate regime for cars registered on or after 1 April 2017, but the band structure persists for the existing cohort of older cars as long as they remain on the road. Drivers can check their vehicle's band via the CO2 figure on the V5C log book (field V.7) or through the DVLA vehicle enquiry service at gov.uk/check-vehicle-tax by entering the registration mark. The CO2 figure is the manufacturer's type-approval value at registration, not a current real-world emissions measurement, and does not change across the life of the vehicle. Band A remains free; bands B through D each cost under £40/year; bands E through H are £165 to £270/year; and the upper bands (I through M) carry the steep charges designed to discourage high-emission vehicles. Standard rate VED for post-2017 cars is £195/year regardless of CO2 for context. The pre-2017 system continues to affect around 10 million UK cars as of 2026.

How does the band system work?

Under the pre-2017 system, VED is determined by the CO2 emissions figure recorded at first registration, captured in the manufacturer's type-approval certificate and transferred to DVLA at vehicle registration, per gov.uk/vehicle-tax-rate-tables. The figure is permanent: re-mapping the engine, replacing the exhaust, or retrofitting emissions equipment does not change the recorded CO2 value, and therefore does not change the band.

Owners can confirm the band by looking at the CO2 figure in the V5C log book field V.7, or by using the vehicle enquiry service at gov.uk/check-vehicle-tax with the registration mark. The service displays both the current annual VED and the band assignment. A car first registered in March 2015 with 150 g/km CO2 is in Band F and pays £215/year in 2025-26 for example.

Why does the pre-2017 system still exist?

The 13-band system was introduced by HM Treasury in the mid-2000s as part of a package of environmental tax reforms aimed at steering new car buyers toward lower-emission vehicles. When the system was replaced in April 2017 by the current two-year flat-rate structure (first-year rate based on CO2, then £195/year standard rate), existing vehicles were grandfathered under the old rates to avoid retroactive tax increases on millions of cars that had been purchased under the earlier regime.

The practical result in 2026 is that a pre-2017 band A car (up to 100 g/km CO2) pays £0 annually, while an equivalent-emissions post-2017 car pays the £195 standard rate from year 2 onwards. This creates a meaningful tax advantage for older low-emission cars that persists for the lifetime of those vehicles on the road, sustaining demand in the used-car market for band A and B pre-2017 models.

How is payment handled?

Payment is via gov.uk/vehicle-tax using the V5C reference number or the V11 reminder letter number, per DVLA online services. Owners can pay annually, every 6 months, or monthly by Direct Debit. A 5 per cent surcharge applies to 6-monthly and monthly payments to compensate for the reduced upfront cashflow to HM Treasury. Annual Direct Debit carries no surcharge.

The Post Office retains an in-person payment option for owners who cannot use the online service, requiring the V5C and proof of MOT. DVLA sends the V11 reminder letter approximately 3 to 4 weeks before the tax expiry date. Paying late triggers automatic ANPR detection and a penalty starting at £80 (halved to £40 if paid within 33 days), rising to court prosecution and vehicle clamping.

How do pre-2017 bands compare with post-2017 rates?

The comparison shows the meaningful divergence: low-emission pre-2017 cars pay less (or nothing), while high-emission pre-2017 cars pay substantially more than equivalent-emission post-2017 cars. This reflects the different policy intent of the two regimes. Post-2017 cars carry the expense in a large first-year rate; pre-2017 cars pay every year.

What about older cars registered before 1 March 2001?

Cars first registered before 1 March 2001 fall under the old Vehicle Excise Duty structure based on engine capacity rather than CO2, per gov.uk. The rate is £200/year for engines up to 1,549cc and £345/year for engines over 1,549cc (2025-26 rates). Vehicles over 40 years old also qualify for the Historic Vehicle tax class at £0 under the rolling 40-year exemption (cars built before 1 January 1986 in 2026).

The engine-capacity system covers around 2 million older cars still on UK roads. Owners with cars close to the 40-year exemption threshold typically apply for Historic Vehicle tax class via form V112 at the next tax renewal, reducing their annual VED from £200 or £345 to £0. The vehicle still needs to be taxed annually even at the £0 rate to maintain legal on-road status.

What data does DVLA publish?

DVLA publishes annual vehicle licensing statistics on gov.uk/government/statistical-data-sets/veh0101 covering the full UK vehicle parc by tax class, registration year, and CO2 band. The pre-2017 cohort remains the largest single group, with the post-2017 cohort growing each year as new registrations replace scrapped older vehicles. HM Treasury publishes VED revenue figures in the OBR Economic and Fiscal Outlook at obr.uk.

Industry bodies including the Society of Motor Manufacturers and Traders on smmt.co.uk track new and used car registration trends by CO2 band. Consumer publications Which?, Honest John, and What Car? publish guides to car tax implications for prospective buyers, highlighting the trade-offs between low-band pre-2017 used cars and the flat-rate post-2017 new car structure.

The banded system has been criticised by some policy analysts as creating perverse incentives to retain older low-emission cars rather than replace them with newer, cleaner-but-more-taxed models. The Institute for Fiscal Studies on ifs.org.uk and the Transport Research Laboratory on trl.co.uk have published analyses of the revenue and environmental impact of the twin-regime system. HM Treasury has so far resisted proposals to consolidate the regimes because of the revenue and political cost of retrospective rate increases on 10 million existing cars.

For prospective buyers of pre-2017 used cars, the band is one factor alongside insurance group, fuel economy, and CAZ/ULEZ compliance. A band A 2014 Skoda Citigo pays £0 VED but may fail to meet ULEZ Euro 4 petrol requirements in some configurations. Cross-checking CO2 band, ULEZ compliance (petrol Euro 4 from 2006, diesel Euro 6 from 2015), and CAZ charges via gov.uk/check-vehicle-tax and local authority websites is the comprehensive approach to total running cost assessment across all UK cities and regions including Scotland.

Frequently asked questions

Which cars use the band system?

Cars first registered between 1 March 2001 and 31 March 2017. The band is determined by the CO2 figure at registration and does not change over the life of the car.

Where do I find my car's CO2 figure?

V5C log book field V.7. Also available via gov.uk/check-vehicle-tax by entering the registration mark.

Can I change my band by modifying the car?

No. The CO2 value is the manufacturer's type-approval figure at registration. Mechanical changes do not update this value on DVLA records.

How much is Band A?

£0 for 2025-26. Band A covers cars up to 100 g/km CO2. Band B (£20) covers 101-110 g/km. Band C (£35) covers 111-120 g/km.

What's the highest band?

Band M covers cars over 255 g/km CO2, at £735/year for 2025-26. Band L (226-255 g/km) is also £735. Bands K down to D decrease progressively.

How do I pay?

Online at gov.uk/vehicle-tax, by Direct Debit (5 per cent surcharge for 6-monthly or monthly), or at a Post Office. Annual Direct Debit has no surcharge.

Do pre-2001 cars use this system?

No. Cars first registered before 1 March 2001 pay by engine size: £200/year up to 1,549cc or £345/year above. Cars over 40 years old can claim Historic Vehicle tax class at £0.

Sources

• DVLA, Vehicle tax rate tables, gov.uk/vehicle-tax-rate-tables — accessed April 2026.
• DVLA, Check if a vehicle is taxed, gov.uk/check-vehicle-tax — band lookup.
• DVLA, Vehicle licensing statistics, gov.uk/government/statistical-data-sets/veh0101 — parc data.
• HM Treasury, Autumn Statement 2022, gov.uk — post-2017 regime update.
• Office for Budget Responsibility, Economic and Fiscal Outlook, obr.uk — VED revenue figures.
• Society of Motor Manufacturers and Traders, smmt.co.uk — registration and CO2 trends.
• Vehicle Excise and Registration Act 1994, legislation.gov.uk — statutory basis.

Related reading on kaeltripton.com: Car tax bands A to M 2026, Road tax bands UK 2026.