United Kingdom ha e lefise Value Added Tax (VAT) lekhethong la tsela. Lekhetho la litsela UK le tsejoa ka molao e le Vehicle Excise Duty (VED) kapa lekhetho la koloi feela. Ke lekhetho la selemo le selemo leo beng ba likoloi ba lokelang ho le lefa bakeng sa ho sebelisa litsela tsa sechaba ’me le itšetlehile ka lintho tse kang boholo ba enjene ea koloi, mofuta oa peterole le khase ea carbon dioxide.
Lekhetho la Lekhetho la Vehicle le arohane le VAT, e leng lekhetho la tšebeliso e sebelisoang ho boleng bo ekelitsoeng thepa le litšebeletso mothating o mong le o mong oa tlhahiso kapa kabo. VAT hangata e sebelisoa ho thepa le lits'ebeletso tse ngata tsa UK empa eseng lekhetho la 'mila.
Leha ho le joalo, ka kopo hlokomela hore melao ea lekhetho e ka fetoha ha nako e ntse e ea, 'me ho bohlokoa ho hlahloba litataiso le melaoana ea morao-rao le mehloli ea molao kapa moeletsi ea tšoanelehang oa lekhetho ho netefatsa hore u na le lintlha tsa morao-rao.