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EV Evidence

Regulation · UK

Zero-emission expensive-car supplement for 2026–27

For 2026–27, the expensive-car supplement for a qualifying zero-emission passenger car is £440 per year. It can apply for five years from the second vehicle-tax payment when the original list price was more than £50,000 and the car was first registered on or after 1 April 2025. This is general UK information, not personal tax advice; confirm the individual liability and current amount with DVLA.

Driver and Vehicle Licensing Agency: Vehicle tax rates: Cars registered on or after 1 April 2017

Reviewed

Key facts and evidence

Across the UK, as checked on 12 August 2026, a qualifying zero-emission car can carry a £440 expensive-car supplement for 2026–27. The E2 rule uses an original list price above £50,000, registration on or after 1 April 2025, and five years from the second tax payment. Pre-April 2025 zero-emission registrations are excluded. This is not personal tax advice.

Driver and Vehicle Licensing Agency: Vehicle tax rates: Cars registered on or after 1 April 2017

Check the dated expensive-car VED supplement, its five-year duration and the registration and original-list-price conditions.

Qualification boundaries

The E2 supplement row is for zero-emission passenger cars first registered on or after 1 April 2025 whose original list price before discounts was more than £50,000.

Amount and duration

The additional amount is £440 for 1 April 2026 to 31 March 2027. Where the rule applies, the supplement runs for five years from the second vehicle-tax payment.

Earlier zero-emission cars

A zero-emission car registered before 1 April 2025 is outside this E2 expensive-car supplement row, even if its original list price was above the threshold.

What to do next

The supplement rule is a tax-planning input and does not provide an assessment of the car's condition or use.

Immediate action: Obtain the original list price and first-registration date, then compare both with the live DVLA quote.

  • Stop if the original published list price cannot be evidenced.
  • Stop using the £440 amount after 31 March 2027 until the next official rate is verified.

Professional hand-off

  • Ask the supplying dealer for original list-price evidence, DVLA for the tax record, or a qualified tax adviser for a disputed case.

Questions this record can answer

What does the sourced evidence say about qualification boundaries?

The E2 supplement row is for zero-emission passenger cars first registered on or after 1 April 2025 whose original list price before discounts was more than £50,000.

What does the sourced evidence say about amount and duration?

The additional amount is £440 for 1 April 2026 to 31 March 2027. Where the rule applies, the supplement runs for five years from the second vehicle-tax payment.

What does the sourced evidence say about earlier zero-emission cars?

A zero-emission car registered before 1 April 2025 is outside this E2 expensive-car supplement row, even if its original list price was above the threshold.

Sources