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You must tax your new car immediately upon taking ownership if you intend to drive it on public roads. There is no grace period for new vehicles. The tax becomes your responsibility as the new keeper from the moment you take possession.

The first year of taxation for a new car often involves a different calculation compared to subsequent years. This initial charge, sometimes called the "first year rate," can be considerably higher for cars with higher emissions. After the first year, a standard rate usually applies, tcific vehicle.