Does the expensive car supplement apply to a used car?

What decides it: the list price when new

The list price is the published price of the car before it was first registered, before any discount. A used car now worth far less can still be carrying the supplement, and the advert may not show the original price.

The supplement applies to a car or motorhome with a list price above £40,000, and to an electric one above £50,000.

How long it lasts

You pay the extra £440 for five years, counted from the second time the vehicle is taxed. So a car that is already some years old may have part of the five years left.

What it adds up to

The supplement is on top of the standard rate, so the 12-month payment on GOV.UK’s table for a car that carries it is £640, against £200 for one that does not. Paying by Direct Debit instead of in one go raises the cost again, as for any car.

Electric cars

An electric car registered before 1 April 2025 does not pay the supplement. GOV.UK says it applies to electric cars registered between 1 April 2025 and 31 March 2026 too, so a used electric car registered from April 2025 can carry it.

How to find out before you buy

GOV.UK tells you to check the list price with a dealer. You can also look up the car’s current tax rate on GOV.UK’s vehicle information service from the registration number and compare it with the standard rate on GOV.UK’s table.