V55/5 Tax Class Guide
The V55/5 asks you to enter a taxation class — and it's one of the boxes people most often get wrong. Put the wrong class down and you either pay the wrong amount of tax or, worse, DVLA returns the whole application. This guide explains the four tax classes that matter most for first registration — PLG, Historic, Motorcycle and Electric — with the current 2026/27 rates and exactly when each one applies.
Why the tax class matters on the V55/5
The taxation class sets how much first vehicle tax you pay and how DVLA classifies the vehicle on the V5C. If it doesn't match the vehicle's age, engine, fuel type or your evidence, the caseworker can't process it — so the wrong tax class is a genuine rejection risk, not just a cosmetic slip.
Quick Reference: The Main Tax Classes
| Tax class | Applies to | 2026/27 rate (12 months) |
|---|---|---|
| Private/Light Goods (PLG) | Cars & vans up to 3,500kg registered before 1 March 2001 | £230 (≤1549cc) / £375 (>1549cc) |
| Petrol/Diesel car | Cars registered on or after 1 March 2001 | By CO₂; £200 standard rate from year two (post-2017 cars) |
| Historic vehicle | Vehicles built before 1 January 1986 | £0 |
| Electric | Electric cars (now taxed since April 2025) | £10 first year → £200 standard |
| Motorcycle | Motorbikes, with or without sidecar | £27–£125 by engine size |
Rates shown are the single 12-month payment for the 2026/27 tax year (from 1 April 2026). Direct debit and six-month options cost slightly more.
PLG — Private/Light Goods
The pre-2001 engine-size class
PLG stands for Private/Light Goods. It's the tax class for cars and light goods vehicles not over 3,500kg that were registered before 1 March 2001. Instead of CO₂, tax is based purely on engine size, split at 1549cc:
Importing an older classic that isn't yet 40 years old? PLG is usually the right class — until it becomes eligible for Historic (see below), at which point you can switch and pay nothing.
Watch-out: the 1549cc line is a hard cut. A 1600cc engine sits in the higher band even if it's a small, economical car — DVLA goes by the engine capacity on your documents, not the badge on the boot.
Historic — the £0 Class
Free tax — but you still have to tax it
The Historic tax class means £0 vehicle tax. It runs on a rolling 40-year rule: for the 2026/27 tax year (from 1 April 2026), a vehicle qualifies if it was built before 1 January 1986 (or first registered before 8 January 1986 if the build date is unknown).
If you're registering an import that's right on the 40-year line, it's worth knowing exactly when it tips into Historic — it's the difference between paying PLG rates and paying nothing.
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Motorcycle — Tax by Engine Size
Motorcycle & tricycle rates (2026/27)
Tricycles not over 450kg unladen are £27 up to 150cc and £125 above that. Electric motorcycles and tricycles are £27.
Registering an imported motorcycle uses the same V55/5 process as a car — see our dedicated V55/5 for motorcycles guide for the full walkthrough. The tax class is simply "motorcycle," with the rate set by engine size.
Electric — the Big 2026 Change
This is the one that trips people up, because the rules changed on 1 April 2025. Electric vehicles used to be exempt. They are not exempt any more.
How electric cars are taxed now
£10 first-year rate, then the standard annual rate — £200 in 2026/27.
Now pays the standard annual rate of £200.
Now pays £20 a year (the lowest band for cars of that era).
The Expensive Car Supplement now catches EVs too
If a car's list price is above the threshold, an Expensive Car Supplement of £440 a year is added for five years (years two to six). Since April 2025 this applies to electric cars as well — but with a higher threshold than petrol and diesel:
The zero-emission threshold rose from £40,000 to £50,000 for licences taken out from 1 April 2026, so a mid-priced EV that would have been caught last year may now sit under the line.
How to Choose the Right Class — a Simple Order
Work through it in this order
Common Questions
Where does the tax class go on the V55/5? In the taxation class box in the vehicle details section. Write the class that matches the vehicle's age, fuel and engine — it must line up with your supporting documents and the CO₂/engine data.
Can I change the tax class later — for example when my car turns 40? Yes. When a vehicle becomes eligible for the Historic class, you apply to change it (you can do this at a Post Office that deals with vehicle tax, or by the route on GOV.UK). It doesn't happen automatically the day the car turns 40.
My imported EV is a 2019 model — do I really have to pay? Yes. An electric car first registered between April 2017 and March 2025 now pays the £200 standard rate, wherever it was originally registered.
Is a van PLG? A light goods vehicle registered before 1 March 2001 uses PLG. Vans registered after that generally fall into the light goods vehicle tax class rather than the car CO₂ system — check the specifics for your vehicle.
What if I pick the wrong class? If it's clearly wrong for the vehicle, DVLA may query or reject the application, delaying your registration by weeks. If it's accepted but wrong, you may over- or under-pay tax and need to correct it later. Getting it right first time is much simpler.
Get the Tax Class Right First Time
The tax class is exactly the kind of box where a small misjudgement costs weeks. Our guided tool works out the right class from the vehicle's age, fuel and engine details and validates it before you print — alongside the rest of the V55/5.
Never guess the tax class again
Enter your VIN and vehicle details, and the tool picks and validates the correct taxation class as part of a print-ready V55/5. £14 one-time, full refund if DVLA rejects it.
Rates and thresholds are for the 2026/27 tax year and accurate as of July 2026. VED rates change each year — always confirm the current figures on gov.uk before you tax a vehicle.