Car Tax Rates for Cars
Registered Before April 2017
If your car was first registered before 1 April 2017, you are on the old tax system. Annual rates are based on CO2 emissions and apply every year. There is no separate first year rate and no flat standard rate.
How to check: Look at section D.1 of your V5C logbook for the date of first registration. If it is before 1 April 2017, use the rates on this page.
2001-2017 Vehicles: CO2-Based Annual Rates (2026/27)
These annual rates apply to cars first registered between 1 March 2001 and 31 March 2017. The same rate applies every year - there is no two-stage system.
| Band | CO2 Emissions | Annual Rate (2026/27) | Example Vehicles |
|---|---|---|---|
| Band A | Up to 100 g/km | £20 | Zero emission vehicles and very efficient petrol/diesel registered before April 2017 |
| Band B | 101-110 g/km | £20 | Small economical cars, some older hybrids |
| Band C | 111-120 g/km | £35 | Efficient family cars, Toyota Auris hybrid |
| Band D | 121-130 g/km | £170 | Mainstream family hatchbacks, VW Golf 1.2 TSI |
| Band E | 131-140 g/km | £200 | Ford Focus 1.0 EcoBoost, Skoda Octavia 1.2 TSI |
| Band F | 141-150 g/km | £225 | Mid-size family cars, Vauxhall Astra |
| Band G | 151-165 g/km | £275 | Larger petrol engines, small diesel SUVs |
| Band H | 166-175 g/km | £325 | Medium diesel SUVs, BMW 3 Series diesel |
| Band I | 176-185 g/km | £360 | Larger diesel cars, Mercedes C Class diesel |
| Band J | 186-200 g/km | £410 | Performance diesels, large estate cars |
| Band K | 201-225 g/km | £445 | Large SUVs, Land Rover Discovery (older) |
| Band L | 226-255 g/km | £760 | Large SUVs and performance cars |
| Band M | Over 255 g/km | £790 | High-emission vehicles, older V8 and V6 engines |
Annual rates for tax year 2026/27. These rates apply every year - there is no first year / subsequent year distinction for pre-2017 vehicles.
Pre-2001 Vehicles: Engine Size Rates (2026/27)
Cars first registered before 1 March 2001 are taxed on engine capacity (cc), not CO2 emissions. There are only two rates.
Up to 1549cc
£230
per year
e.g. Ford Fiesta 1.4, VW Polo 1.3
Over 1549cc
£375
per year
e.g. Ford Mondeo 2.0, BMW 3 Series
Note: cars built before 1 January 1986 qualify for the historic vehicle exemption and pay £0 per year. See the classic car exemption guide.
Common Pre-2017 Cars and Their Tax Rates
| Vehicle | CO2 | Band | Annual Rate |
|---|---|---|---|
| Ford Focus 1.6 TDCi (2012-2015) | 104 g/km | Band B | £20 |
| VW Golf 1.2 TSI (2013-2016) | 119 g/km | Band C | £35 |
| BMW 3 Series 318d (2012-2015) | 120 g/km | Band C | £35 |
| Ford Mondeo 2.0 TDCi (2014-2016) | 132 g/km | Band E | £200 |
| Vauxhall Astra 1.4T (2012-2015) | 139 g/km | Band E | £200 |
| Land Rover Freelander 2.2 TD4 | 179 g/km | Band I | £360 |
| Range Rover Evoque 2.2 TD4 | 149 g/km | Band F | £225 |
Key Differences: Pre-2017 vs Post-2017 System
| Feature | Pre-April 2017 | Post-April 2017 |
|---|---|---|
| First year rate | No - same rate every year | Yes - CO2-based, £10 to £5,690 |
| Annual rate from year 2 | CO2-based, £20 to £790 | Flat £200 for all |
| Expensive car supplement | No | Yes - £440/year for £40k+ cars (yrs 2-6) |
| Low-emission advantage | Limited - Bands A and B both £20 (the £0 rate ended April 2025) | Only in year 1. Year 2+ = £200 like everyone |
| How to find your band | CO2 on V5C section D.3 | CO2 on V5C section D.3 |