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<p>The Expensive Car Supplement applies to all cars with a list price of more than
£40,000 – which captures approximately the 20% most expensive cars.</p><p>The Expensive
Car Supplement exemption for EVs is due to end in 2025. New zero emission cars registered
on or after 1 April 2025 will therefore be liable to pay the supplement where eligible.
However, there will remain reduced rates for EVs for their first year of registration.</p><p>Like
all taxes, the Chancellor keeps the Expensive Car Supplement under review.</p>
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