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).

Updates for 2020:

  • Clarification on the changes to the treatment of the Road User Levy aspect of VED on Euro VI powered HGVs.
  • A reminder that vehicles with nil tax are still required to apply on an annual basis.
  • Further information on penalties for using a vehicle if SORN.
  • Chapter features a new table on 2017 changes to VED for vehicles up to 3.5 tonnes.

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

Contents:

  • Taxation rate calculation.
    • Vehicles up to 3.5 tonnes.
    • Vehicle excise duty changes for vans up to 3.5 tonnes.
    • Goods vehicle above 3.5 tonnes.
  • VED rates for heavy goods vehicles.
    • Rates of vehicle excise duty.
  • VED rates for specialised goods vehicles over 3.5 tonnes.
    • Non-UK registered HGVs.
  • Exemptions from vehicle excise duty.
  • Renewing a vehicle excise licence.
    • Private/light goods vehicles.
    • Heavy goods vehicles.
    • Taxing online or by phone (0300 123 4321) (not HGV).
    • Light goods vehicles.
      • Taxing your vehicle at a post office using a V11 reminder.
    • Heavy goods vehicles.
      • Taxing your vehicle at a post office using a V85/1 reminder.
      • Taxing your lorry/bus without a reminder.
      • V10.
      • V85.
      • If you hold a registration certificate or a new keeper’s supplement.
      • Taxing without a registration certificate or a new keeper supplement.
  • Statutory Off Road Notification (SORN).
    • Penalties for not applying SORN.
  • Refunds.

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

More Information 

Road User Levy and VED rates

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