Overview
- Drivers receiving qualifying disability benefits can get up to 100% relief or 50% at standard rates, typically applied to one vehicle.
- Vehicles used by organisations to transport disabled people qualify for exemption, though ambulances are excluded.
- Cars built before 1 January 1985 are classed as historic and owe no VED, and mobility vehicles or powered wheelchairs are exempt if limited to 8mph on roads and 4mph on pavements.
- A vehicle declared SORN and kept off public roads does not require tax.
- Most post‑2017 cars face the current £195 standard rate, EVs now pay VED, a mileage charge from April 2028 is set at 3p per mile for EVs and 1.5p for plug‑in hybrids, and the 5p fuel‑duty cut runs until August 2026.