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Vehicle Excise Duty (Car Tax) is a tax levied on most types of vehicle that are used or parked in the UK.

Car tax bands allow different rates to be charged for different types of vehicle. Vehicles registered before March 2001 pay duty based on the size of the vehicle's engine. Vehicles registered after March 2001 pay vehicle tax based on a more detailed assessment of both fuel type and CO2 emissions. Newer, energy efficient vehicles pay less car tax generally than vehicles with larger, older engines.

Some vehicles are completely exempt from car tax. These include agricultural vehicles, the vehicles of royalty, etc.

Registered keepers of tax worthy vehicles that are not being used on the road must declare their vehicle off-road with a Statutory Off Road Notification (SORN).

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