The annual rate is a fixed fee of $300 per vehicle, and starting April 1, 2024, an additional $0.02 per kilometre for kilometres in excess of 15,000 kilometres, will become due and payable upon filing of your AFL Return on April 15, 2026.
Electric vehicle owners are required to make note of the odometer reading for each vehicle between March 31, 2025 and April 15, 2025 (opening period), and between March 31, 2026 and April 15, 2026 (closing period), for use in their 2025-2026 filing. The 2025-2026 AFL return and payment will be due on April 30, 2026.
A $500 penalty will be applicable for late filing as well as for late payment, in addition to interest, calculated at a rate of 1% interest per month.
*This Levy does not apply to motor vehicles powered by diesel, gasoline or hybrid vehicles. Persons can call the Authority's Contact Centre at 429-ETAX (3829) or visit bra.gov.bb for any additional information.