Friday 09 December 2022
First Registration Duty charges for vehicles will increase on 1 January 2023 as endorsed by the States as part of the 2023 Budget.
This duty applies to all new and second-hand vehicles being imported into, and registered in, Guernsey for the first time and increases according to the CO2 emission, or engine size if emission figures aren't available.
Previously, certain low-emission vehicles were exempt from this duty; however, as part of these changes agreed by the States, all vehicles will pay at least a £25 duty (motorcycles) or £50 duty (all other vehicles) to account for their increased market share. The only exception to this are those vehicles exempt from paying first registration duty, which include vehicles constructed more than 30 years ago and vehicles adapted for use by a person with a disability.
The tables below show the list of charges:
Band | Diesel Class - CO2 Emissions (g/km) | Non-Diesel Class - CO2 Emissions (g/km) | Diesel Class - Established Engine Size (cc) (if CO2 figure unavailable) | Non-Diesel Class - Established Engine Size (cc) (if CO2 figure unavailable) | Duty | |||||
1 | 0 to 100 | 0 to 110 | 0 to 1000 | 0 to 1000 | £50 | |||||
2 | 101 to 110 | 111 to 130 | 1001 to 1150 | 1001 to 1350 | £185 | |||||
3 | 111 to 120 | 131 to 140 | 1151 to 1300 | 1351 to 1500 | £570 | |||||
4 | 121 to 130 | 141 to 150 | 1301 to 1450 | 1501 to 1650 | £840 | |||||
5 | 131 to 140 | 151 to 165 | 1451 to 1600 | 1651 to 1800 | £1,110 | |||||
6 | 141 and over | 166 and over | 1601 and over | 1801 and over | £1,500 |
Band | Motorcycles Established Engine Size (cc) | Duty |
1 | 0 | £25 |
2 | 1 to 500 | £50 |
3 | 501 and over | £100 |
In addition, the Committee for theEnvironment & Infrastructure have agreed that the Worldwide Harmonised Light Vehicle Test Procedure will be used to measure CO2 emissions for new or imported vehicles where this is available. This is a more accurate measure of the environmental impact of a vehicle and is the official standard for official fuel consumption and CO2 emissions for all new cars. Using this measure will bring Guernsey into alignment with other jurisdictions and ensure that the way CO2 emissions are measured in Guernsey is up to date. Where this measure isn't available, the engine size of the vehicle will be used to calculate the First Registration Duty.
