Vehicle Excise Duty (VED) for Zero-Emission Cars — from 1 April 2025 (In force)
In forceSummary (facts):
- First year rate: £10 (for EVs first registered on/after 1 April 2025).[VED]
- Standard rate from year two: £195 (tax year 2025/26).[VED]
- Cars registered 1 Apr 2017 – 31 Mar 2025: £195 standard rate.[VED]
- Cars registered 1 Mar 2001 – 31 Mar 2017: £20.[DVLA]
- Expensive Car Supplement (ECS): Applies years 2–6 for list price > £40,000; £425/year in addition to the standard rate (2025/26).[DVLA]
| Registration window | Year 1 | Years 2–6 | Notes |
|---|---|---|---|
| EV first registered on/after 1 Apr 2025 | £10 | £195 (+ £425 ECS if list > £40k) | ECS applies Y2–Y6 |
| EV registered 1 Apr 2017 – 31 Mar 2025 | — | £195 (+ £425 ECS if list > £40k, Y2–Y6) | |
| EV registered 1 Mar 2001 – 31 Mar 2017 | — | £20 |
Footnotes: GOV.UK VED guidance[VED]; DVLA V149 (April 2025)[DVLA].
London schemes — Congestion Charge vs ULEZ
Congestion Charge — CVD ended 25 December 2025; new EV charges from 2 January 2026 (In force)
In force- The Cleaner Vehicle Discount (CVD) ended on 25 December 2025. EVs are no longer exempt and must pay the Congestion Charge.[TfL]
- From 2 January 2026, the daily Congestion Charge increased from £15 to £18.[TfL]
- EV discounts (Auto Pay required): 25 % for cars (= £13.50/day) and 50 % for vans/HGVs (= £9/day).[TfL]
Ultra Low Emission Zone (ULEZ) (In force)
In force- Zero-emission vehicles remain exempt from ULEZ charges. ULEZ is London-only; VED and HMRC AER are UK-wide.[TfL]
Phase 2 — from 4 March 2030 (Proposed)
ProposedNeed scenario planning support? Read our detailed briefing on the London CC & ULEZ 2025 key dates for fleet actions, budgets and FAQs.
Footnotes: TfL CVD timetable[TfL]; TfL consultation pages/press notices[TfL].
HMRC Advisory Electricity Rate (AER) for EV mileage (In force)
In force- From 1 September 2025, HMRC splits the AER for EVs into home and public rates.
- From 1 June 2026: 7p/mile for home charging, 15p/mile for public charging.
- Action for fleets: update expense policies, claim forms and per-mile assumptions; align your TCO and reimbursement logic with the split rates. Check HMRC updates when new advisory fuel rates are published.[HMRC]
Footnote: HMRC Advisory Fuel Rates (updated 22 May 2026).[HMRC]
Public Charging: Reliability & Data Rules (UK 2025 / 26)
In force — phased until late 2024 / early 2026The UK Public Charge Point Regulations 2023 introduce new reliability and transparency standards for all public rapid-charging networks (≥ 50 kW)[PCPR]. Many obligations took effect on 24 November 2023, with uptime and open-data requirements phased in over the following 12 months.
- 99 % annual uptime target for rapid charge points (≥ 50 kW).
- Live status, pricing & location data published via open OCPI feeds (≤ 30 s updates).
- Mandatory 24 / 7 helpline and transparent contact details at each site.
- Non-compliance may trigger civil penalties up to £10 000 per site / month.
Why it matters for fleets
- Journey-planning tools can now factor live uptime & pricing data.
- Reliability clauses can be added to preferred-network supplier SLAs.
- Fleet telematics and expense platforms can integrate open OCPI feeds.
📘 Next: Review cost-per-mile and reimbursement impacts in your Company EV Reimbursement Pack.
What this means for mid-sized fleets (executive summary)
- Budget for VED from 2025/26, including ECS on cars >£40k (years 2–6).
- EVs remain exempt from ULEZ but now pay the Congestion Charge (£18/day from 2 Jan 2026; 25 % Auto Pay discount for cars = £13.50).
- Update mileage reimbursement and policy documents to reflect AER 7p/15p split (from 1 June 2026 rates).
Deep-dive briefings: read our updates on VED for EVs (2025) and HMRC AER 2025 for calculators and scenario planning tools.