Duty changes from 1 January
Vehicle Emissions Duty (VED) is updated every year in the Government Plan and comes into effect from 1 January.
If you are importing or buying a vehicle, these new rates will apply if the vehicle is registered after 31 December.
About Vehicle Emissions Duty (VED)
You need to pay VED when your vehicle is first registered on the Island. This includes vehicles already on the Island that have not yet been registered with 'J' plates.
You may need to pay Goods and Services Tax (GST). If your vehicle is imported from outside the customs area of the EU, you'll need to pay the Common Customs Tariff (CCT).
Find more information on registering your vehicle in Jersey.
Calculating your VED
The amount of duty you pay is based on the manufacturers' CO2 emissions data. This is normally only available for vehicles produced since March 2001.
For any vehicle produced before March 2001, the cubic capacity (CC) will be used for the VED calculation.
The table below provides details on how you can calculate VED on all other vehicle types.
| Low emission vehicles | For vehicles with low CO2 emissions (50 grams or less CO2 per kilometres) or small engine size (500cc or less), you do not need to pay any VED.
|
|---|
| Motorcycles | VED for all motorcycles is calculated using the CO2 emission data. If this information is not available the cylinder capacity (CC) will be used for the VED calculation.
|
|---|
Motorhomes, including conversions
| Motorhomes are typically used to transport passengers rather than goods or materials. They are subject to standard VED rates based on their CO2 or CC as applicable rather than the commercial vehicle rate detailed below.
|
|---|
Commercial vehicles, designed to transport goods or materials rather than passengers
| VED for all commercial vehicles is calculated using the CO2 emission data. If this information is not available the cylinder capacity (CC) will be used for the VED calculation.
If it's a lower emission commercial vehicle with a Euro 5 or Euro 6 engine, it'll benefit from reduced rates of VED.
|
|---|
Light passenger vehicles (LPVs)
| If a light passenger vehicle was registered, whether on or outside Jersey, before 1 March 2001, VED is calculated using the cylinder capacity (CC).
|
|---|
| Tractors | Tractors fitted with a gearbox (known as 'the 40K box) which restricts their speed to a maximum of 26 miles per hour will benefit from reduced VED rates. |
|---|
Checking your vehicle's CO2 emissions data
You must bring 1 of the following original documents to the Driver and Vehicle Standards (DVS) office to prove your vehicle's CO2 emissions figure:
- motor vehicle registration certificate or log book (V5C in the UK) issued by a governmental vehicle registration or taxation department
- V55 / 1 form (produced by the manufacturer)
- European Whole Vehicle Type Approval Certificate or a Type Approval Certificate (issued by a national government of an EU country, which shows the CO2 data)
- Certificate of Conformity, issued by a motor vehicle manufacturer, which shows the CO2 data
If you do not have any of the above documents, or we cannot confirm your vehicle's emissions, then VED will be based on the vehicle's cubic capacity (CC).
The VED you'll need to pay on your vehicle is calculated the first time the vehicle is registered in Jersey. Any modifications to reduce the CO2 emissions are irrelevant.
How much you'll need to pay
When you have your CO2 emission figure, you can check the rate of VED you'll have to pay.
Vehicle Emissions Duty Rates 2024
Vehicle Emissions Duty Rates 2023
If any of the above duties do not apply to your vehicle, contact Customs on
+44 (0) 1534 448000.
When you do not need to pay VED
You do not need to pay Vehicle Emissions Duty (VED) if your vehicle meets 1 of the following:
-
has a low CO2 emission (50 grams or less CO2 per kilometres)
-
has an engine below 500cc if the CO2 emission cannot be calculated
-
is over 50 years old
-
has been adapted to be driven by a person suffering from a physical defect or disability, or is able to carry a person in a wheelchair or by stretcher as long as it does not have more than 16 seats (including the driver's seat)
-
the owner has been resident outside of Jersey for a continuous period of no less than 12 months prior to the vehicle being required to be registered:
-
and the owner has had the vehicle in their possession and used it for 6 months prior to it being registered
-
and the owner has declared to the Jersey Customs and Immigration Service that they do not intend to sell, hire or transfer ownership or use of the vehicle for at least 12 months following the date it was required to be registered
For a full list of VED reliefs, check Article 7 paragraph 1 and 2 of the Excise Duty (Relief and Drawback) Jersey Order 2000.
Excise Duty (Relief and Drawback) (Jersey) Order 2000 on Jersey Law
Claiming VED relief
There are certain circumstances where you could quality for relief on VED on your vehicle.
Find out more on
moving to Jersey: register your vehicle.
Importing a vehicle
You must complete a vehicle declaration online through the customs website before registering the vehicle at DVS. You can pay online or at the customs office.
If you have been given a Consignment Line Code (CLC) from your shipper or freight company, you can enter this in the CLC section of the customs website.
If you're making a Vehicle Voluntary or Vehicle Pre-Arrival declaration, you'll need to go to the ‘create an account’ link and follow the steps.
If you already have a customs account, you can log in as normal to make your declaration and payment.
Declare your goods and pay GST and customs duties
If you own a garage or you trade cars
Approved motor traders may be able to have the VED on imported vehicles suspended.
VED can only be suspended for a maximum of 12 months while the vehicles are 'stock in trade' (new or second-hand motor vehicles which are intended to be sold within 12 months of their importation).
These vehicles will still be counted as ‘stock in trade’ if they are temporarily put to use in the approved motor trader’s business.
Getting approved motor trader status
You can only get approved motor trader status if you’re operating a formal business selling vehicles.
If you have a business account with customs, you can apply for approved motor trader status online via your account.
If you do not have a business account, you'll need to create one on the customs declaration and payment website before you can apply for this status.
Customs declaration and payment (CAESAR)
If you’re a customs approved general importer
If you’re importing a vehicle for company use, you can start the process when registering your vehicle with DVS.
You can also make a pre-arrival declaration online through the customs website before registering the vehicle at DVS.
Claiming back a VED payment
If your vehicle is exported or destroyed while under customs control within 6 months of its registration, you can claim back 50% of the VED you paid. As long as no relief was claimed.
For further guidance and support contact Driver and Vehicle Standards.
gov.je