Vehicle Excise and Registration Act 1994 section 1GE

Expensive vehicle supplement

Section 1GE imposes an additional flat-rate annual vehicle excise duty charge on vehicles whose original price exceeds £40,000, commonly known as the "expensive vehicle supplement."

• An additional annual vehicle excise duty of £620 applies to vehicles with an original price exceeding £40,000, payable on top of the standard rate.
• The supplement applies for the first six years from the date the vehicle was first registered, whether in the UK or abroad.
• For vehicles first registered before 1 April 2025, the supplement only applies if the vehicle has CO₂ emissions greater than 0g/km — meaning pure zero-emission vehicles registered before that date are exempt.
• Taxis capable of zero emissions are fully exempt from the supplement regardless of their price or registration date.