Rates for private vehicles registered prior to 1 July 2008 are based on engine capacity, and rates for vehicles registered after that date are based on the CO2 emissions of the vehicle given on the Certificate of Conformity for the vehicle. All of the foregoing are based on a graduating scale, with higher rates for vehicles with larger engines or for those with higher CO2 emissions.
While the operation of the motor tax system is kept under regular review, I have no plans currently to move away from the current basis of charging for motor tax for private vehicles or to introduce an additional element to the motor tax system based on the type of fuel.