Tax and MOT exemption

The current government legislation states vehicles are exempt from paying vehicle tax or MOT testing and if:

• the vehicle was built or first registered more than 40 years ago (currently, before 1 January 1980*), AND
• no ‘substantial changes’ have been made to that vehicle in the last 30 years

However, there are circumstances where vehicles, which were registered after 1 January 1980* but were manufactured before this date, can also apply for exemption.  Reasons for this could include:

• vehicles which were built in the latter part of the previous year but may have been held in factory or dealer stocks, and not sold and registered until the following year.
• vehicles which were originally sold and registered outside the U.K. mainland, and then returned when they were nearly new (1-2 years old), and then first registered in the U.K.  (This typically applies to cars originally sold in the Channel Islands, Northern Ireland, Eire and the Isle of Man, or as Personal Export Tax-Free Deliveries, for instance to personnel serving with the British Army or Embassies overseas).
• vehicles which were originally sold in export markets such as the USA and have now been re-imported as classic cars.
• vehicles which were not taxed for long periods, or where the original log book was lost, may have been recorded by the DVLA with a ‘date of first registration’ which was likely to have been the date it was re-registered (typically in the 1970s or early 1980s).

To assist, we can advise the month and year of manufacture of your vehicle. Please submit a ‘Research Enquiry’ by clicking here.  Please note, this information is provided by email which will not be accepted by vehicle licencing authorities.  If you require a formal document, to satisfy the requirements of the DVLA, only a Heritage Certificate will be accepted.

For the current and full government guidance on historic vehicle tax and MOT exemptions, please visit https://www.gov.uk/historic-vehicles.