All new vehicle prices are List Prices. For passenger cars the List Prices include VAT at 20% and the cost of delivery to the dealer’s premises, but exclude Government Road Fund Licence and First Registration Fee (£55). For commercial vehicles the Commercial Vehicle List Prices (CV List Prices) shown include the cost of delivery to the dealer’s premises, but exclude VAT, Government Road Fund Licence and First Registration Fee (£55). Government Road Fund Licence for passenger cars is variable between £0 and £1,065 depending upon the Vehicle Excise Duty Band, which is based on CO2 emissions. Government Road Fund Licence for commercial vehicles is £215.