Vehicle excise licensing

This chapter explains the annual Vehicle Excise Duty (VED) rates for vehicles that are used or kept on roads, including how to calculate rates (depending on a vehicle’s size) and renew a VED licence, plus information around Statutory Off Road Notifications (SORN).

Vehicles that are used or kept on roads 'maintainable at the public expense' must be taxed according to their construction and use, unless exempt, under the terms of the Vehicle Excise and Registration Act 1994.  

The HGV Road User Levy is an annual charge for UK hauliers paid alongside their vehicle excise duty, and is a daily, weekly or monthly charge for non-UK based hauliers, applicable to HGVs from 12t MAM and above.

In August 2020, the government introduced legislation which suspended the charging and collection of the HGV Road User Levy for 12 months, although this was extended in December 2021 from 1 August 2020 to 31 July 2023 to support the haulage sector and aid pandemic recovery efforts. As a result, the levy was reintroduced on 1 August 2023.

For more information, see our chapter on Vehicle Excise Licensing in our yearbook of road transport law.

Download the vehicle excise licensing chapter of the Yearbook of Road Transport Law