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.

Updates for 2021:

• Information on the relaxation of the Road User Levy on VED.
• Updates to the information on VED tax classes and costs.
• Updated information on re taxing a light vehicle.
• Additional information regarding taxing a vehicle using a V62.
• Update to the SORN process.
• Updated refunds Section.

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