Who is responsible for paying the vehicle excise duty (road tax)?

The vehicle excise duty (road tax) is typically the responsibility of the registered owner of the vehicle. This means that the person whose name is on the vehicle registration document must ensure that the tax is paid annually. In some cases, if a vehicle is leased, the leasing company may handle the payment, but ultimately, the responsibility lies with the registered owner. Failure to pay can result in penalties and fines.