SMART car tax
This is a list of the currently available new SMART models, showing the car tax band, car tax payable, NGC Rating, and CO2 emissions.
The 'First year rate' is the amount paid when buying a new SMART; the 'Standard rate' is the ongoing annual car tax payable. Where applicable, the 'Premium rate' is charged for years 2 to 6 for any cars with a list price of £40,000 or more.
Selecting a new SMART model with low emissions and tax band will mean reduced running costs and less impact on the environment.
Road tax on SMART models
Current regulations see car tax payable for SMART models based on VED bands defined by official CO2 emissions levels, and purchase price. This provides a financial incentive for people to select a lower emission SMART model. Find out more about 2022 car tax costs on NGC's Car Tax Bands page.
Use the company car tax calculator to find BIK rates for a specific SMART model.