Road Legal

Vehicle licensing and tax (VED)

04 December 2006

Vehicles used on public roads are subject to vehicle excise duty (VED), according to the Vehicle Excise and Registration Act 1994.

The Driver and Vehicle and Licensing Authority (DVLA) handles all vehicle licensing in the UK. The windscreen-mounted tax disc is visual proof to the authorities that the vehicle is licensed and failure to display a valid tax disc is an offence.

You can apply for a tax disc in person at a local DVLA centre, by telephone or online. If your vehicle is below 3,500kg, you can also renew the licence at Post Offices.

Find your nearest DVLA local office

New vehicles: If not taxed before delivery, you will need to register a new vehicle with the DVLA using form V55/4.

Existing vehicles: The DVLA sends a tax disc renewal form about two weeks before the current tax disc expires. There are two forms: V11 for cars and light trucks up to 3,500kg; and V85 for goods vehicles over 3,500kg. DVLA vehicle forms are available here.

If the vehicle is not being relicensed because it is not being used or kept on a public road, the registered keeper must complete a SORN (Statutory Off Road Vehicle Notification) declaration.

Renewal forms will have a unique reference number on the front given to the vehicle to enable you to apply for a tax disc or declare SORN either online via the Vehicle Licensing Online Website or by telephone.

Licence renewal document checklist

If any of the relevant documents is missing, you will not be able to get a new tax disc.

V5C The Registration Certificate or New Keeper Supplement.
V11 Licence application/renewal form for vehicles up to 3,500kg.
V85 Licence renewal form for vehicles over 3,500kg.
V62 Application for a registration certificate. Required if the registration document is missing.
Valid insurance certificate. The certificate or cover note must be valid on the date the licence comes into force.
Tax amount payable.

Additional HGV documentation

Valid goods vehicle test certificate. Required if the vehicle is over 3,500kg and over one year old. Must be valid on the date the licence commences.
Plating Certificate. Required if the vehicle is being used for the fist time, the registration certificate cannot be produced or the vehicle has been replated since its last licence was issued.
Design Weight Certificate if applicable.
Valid Reduced Pollution Certificate, if applicable.

Additional light vehicle documentation

MoT test certificate. Required if the vehicle is over three years old.

Did you know?

Since 2004, the DVLA has been gradually updating vehicle and MoT test certificates so that operators will be able to apply for vehicle licences online or by telephone, rather than by post or having to visit their nearest DVLA centre.

To apply for a tax disc online or by telephone, you must have a new-style V5C registration document and MoT/GVT test certificate. These can be checked electronically on the DVLA vehicle database and the MoT Test Certificate database. The vehicle’s insurance will be electronically checked with the Motor Insurance Database (MID), run by the Motor Insurers Information Centre.

Vehicle excise duty

Light goods vehicles (up to 3,500kg)

LGVs registered before 1 March 2003 all pay a flat rate of £170 (£93.50 for six months). LGVs with Euro 4 engines registered between 1 March 2003 and 31 December 2006 pay a reduced rate of £110 (£60.50 for six months).

More information on the cost of vehicle tax for LGVs.

Heavy goods vehicles (over 3,500kg)

Heavy goods vehicles are classified into one of seven VED bands, according to the number of axles and the gross vehicle weight or gross train weight (called the revenue weight by the DfT). The rules are straightforward for rigid vehicles, but more complicated for articulated outfits, because the number of axles on the trailer can affect which band the rig falls into. See the Government's guide to vehicle taxation for LGVs. If the vehicle has a reduced pollution certificate (RPC) it pays a lower VED rate.

Current VED rate

Standard class (TC01) and reduced pollution (TC45)

Lorry VED band	Standard 12-month rate	Standard 6-month rate	Reduced Pollution 12-month rate	Reduced Pollution 6-month rate
A	£165	£90.75	£160	£88
B	£200	£110	£160	£88
C	£450	£247.50	£210	£115.50
D	£650	£357.50	£280	£154
E	£1,200	£660	£700	£385
F	£1,500	£825	£1,000	£550
G	£1,850	£1,017.50	£1,350	£742.50

Rigid vehicles - VED bands

Vehicle weight	2 axles	3 axles	4+ axles
Not over 7,500kg	A	A	A
Not over 15,000kg	B	B	B
Not over 21,000kg	D	B	B
Not over 23,000kg	D	C	B
Not over 25,000kg	D	D	C
Not over 27,000kg	D	D	D
Not over 44,000kg	D	D	E

Drawbar trailers

Tax is payable on drawbar trailers where the drawing vehicle has a weight of over 12,000kg and draws laden trailers over 4,000kg. To get the total VED payable, add the appropriate band rate for the vehicle to the trailer rate.

Over	Not over	12-month rate	6-month rate	Reduced Pollution Trailer Duty 12-month rate	Reduced Pollution Trailer Duty 6-month rate
4,000kg	12,000kg	£165	£90.75	£165	£90.75
12,000kg	No limit	£230	£126.50	£230	£126.50

Two-axle tractors - VED bands

A two-axle tractive unit with a revenue weight of 38,000kg will fall into either band E or band F, depending on the number of axles on the trailer. If licensed in Band E, the trailer can only operate at 38,000kg when towing a three axle trailer. To run with two-axle trailers, Band F tax is payable.

Paying the higher VED levied in Band F gives you more flexibility: you can operate up to 38,000kg with a two-axle trailer provided it has road-friendly suspension (air suspension or rubber suspension qualify as road-friendly; steel springs generally do not).

Vehicle weight	Single-axle semi-trailer	2-axle semi-trailer	3-axle semi-trailer
Not over 25,000kg	A	A	A
Not over 28,000kg	C	A	A
Not over 31,000kg	D	D	A
Not over 34,000kg	E	E	C
Not over 38,000kg	F	F	E
Not over 44,000kg	G	G	G

Three-axle tractors - VED bands

A three-axle tractive unit with a revenue weight of 44,000kg falls into Band E or G. Towing a three-axle trailer it falls into band E. It may also operate up to 38,000kg with a two-axle trailer and up to 36,000kg with a single-axle trailer without the need to relicense or replate.