It uses list price
The threshold is based on the original list price, not the used price you are paying today.
Expensive car supplement
UK expensive car supplement for 2026/27
The expensive car supplement is an additional £440 a year. It is added to the standard VED rate for five renewal years, starting with the second vehicle licence, when the original list price is above the relevant threshold.
Last reviewed: 8 May 2026.
Direct answer
In 2026/27, the expensive car supplement is £440. A post-2017 car that pays the £200 standard rate will pay £640 while the supplement is active. The usual threshold is more than £40,000, but qualifying zero-emission cars first registered on or after 1 April 2025 use a more than £50,000 threshold.
Which threshold applies?
| Vehicle | List price threshold | 2026/27 renewal |
|---|---|---|
| Petrol, diesel or hybrid car first registered after 1 April 2017 | More than £40,000 | £640 when the supplement is active |
| Zero-emission car first registered on or after 1 April 2025 | More than £50,000 | £640 when the supplement is active |
| Car outside the five-year supplement window | Threshold can still have been met | Usually returns to the standard rate |
It starts after year one
The supplement is added from the second vehicle licence, not the first licence paid when a new car is registered.
It lasts for five renewals
The additional rate applies for five years, then the vehicle normally drops back to the standard renewal rate for its VED system.