The BVRLA has updated its Vehicle Excise Duty fact sheet to clarify which vehicles are subject to the Expensive Car Supplement once the exemption for zero-emission vehicles is lifted in 2025.
As announced in the Autumn Statement 2022, new zero-emission cars registered on or after 1 April 2025 will be liable to pay the lowest first-year rate of VED. If the car has a list price exceeding £40,000, it will be subject to pay the Expensive Car Supplement from year 2 (for 5 years). The Expensive Car Supplement will not be applied to zero-emission cars registered before 1 April 2025.
The latest version of the fact sheet can be found on the BVRLA website: BVRLA VED Road Tax.