Vehicle Tax and MOT arrangements for Historic Vehicles - the '40-year rule'
Vehicles over 40 years old are classed as “historic vehicles” and are tax exempt but you still need to tax such a vehicle even if you do not have to pay. (see below) If your vehicle has not been substantially altered according to the Department for Transport Guidance it will be exempt from MOT.
However, it is your responsibility to ensure it is kept fully roadworthy. You can be fined up to £2,500 and get 3 penalty points for using a vehicle in a dangerous condition.
Vehicle Tax
How do I apply for vehicle tax exemption (put a vehicle into the “historic class”?)
First time applications must be made at a Post Office that deals with vehicle tax.
You need to take:
You need to take:
- The log book (V5C) in your name
- Your vehicle tax reminder letter (V11), if you have one
- A MOT certificate that’s valid when the tax starts, or the completed declaration form if your vehicle is exempt from an MOT test using DVLA form V112
- An insurance certificate or cover note (only in Northern Ireland).
What happens next?
1. The Post Office sends your log book to DVLA.
2. DVLA will send you an updated log book.
3. You’ll get a refund (if you’re due one). if you have not got your refund within 6 weeks of getting your updated log book.
You can still use your vehicle while your application is being processed.
A vehicle which has just attained 40 years age, whilst being test exempt, still requires vehicle excise duty in the 'private light goods' or other relevant tax class until April of the following year.
Once your vehicle passes '40 years old' you need to take specific actions to make changes for both the vehicle tax (Vehicle Excise Duty - VED) and MoT, as they do not 'automatically' change. If you do nothing, you will continue to need to pay VED and obtain a MoT certificate, irrespective of the vehicle's age.
You may be able to tax your vehicle in the 'historic vehicle' tax class from 1 April if your vehicle is recorded on the V5C registration certificate (log book) as "first registered" more than 40 years ago and is one of the qualifying vehicles listed in the DVLA leaflet INF34.
For example, a vehicle "first registered" in February 1983 will be eligible to tax as a historic vehicle from 1 April 2023.
If your vehicle was built after this date, up to 31 December 1983, you will need to wait until 1 April 2024, with younger vehicles becoming eligible in the April after the year in which they become 40 years old.
DVLA leaflet INF34 gives further information.
1. The Post Office sends your log book to DVLA.
2. DVLA will send you an updated log book.
3. You’ll get a refund (if you’re due one). if you have not got your refund within 6 weeks of getting your updated log book.
You can still use your vehicle while your application is being processed.
A vehicle which has just attained 40 years age, whilst being test exempt, still requires vehicle excise duty in the 'private light goods' or other relevant tax class until April of the following year.
Once your vehicle passes '40 years old' you need to take specific actions to make changes for both the vehicle tax (Vehicle Excise Duty - VED) and MoT, as they do not 'automatically' change. If you do nothing, you will continue to need to pay VED and obtain a MoT certificate, irrespective of the vehicle's age.
You may be able to tax your vehicle in the 'historic vehicle' tax class from 1 April if your vehicle is recorded on the V5C registration certificate (log book) as "first registered" more than 40 years ago and is one of the qualifying vehicles listed in the DVLA leaflet INF34.
For example, a vehicle "first registered" in February 1983 will be eligible to tax as a historic vehicle from 1 April 2023.
If your vehicle was built after this date, up to 31 December 1983, you will need to wait until 1 April 2024, with younger vehicles becoming eligible in the April after the year in which they become 40 years old.
DVLA leaflet INF34 gives further information.
MOT
Vehicles generally become eligible for MOT exemption from the date they become 40 years old. However, any vehicle that travels on the public highway must be roadworthy at all times.
How do I exempt my vehicle from MOT?
This is a self-declaration process to be carried out as part of annual licensing by DVLA by a keeper of a qualifying vehicle who does not wish to submit the vehicle to an MOT test.
By making this simple declaration you are confirming that your vehicle is at least 40 years old and has not been substantially changed. (see below)
If your previous MOT has expired, you only need to declare your vehicle as MOT exempt at the point of taxation in one of the following two ways:
MOT test exemption - what is a 'substantial' change?
The Department for Transport (DfT) has published a set of guidelines to assist owners in deciding which if any more recent changes to their vehicle would be considered as “substantial”.
The FBHVC have more information here
How do I exempt my vehicle from MOT?
This is a self-declaration process to be carried out as part of annual licensing by DVLA by a keeper of a qualifying vehicle who does not wish to submit the vehicle to an MOT test.
By making this simple declaration you are confirming that your vehicle is at least 40 years old and has not been substantially changed. (see below)
If your previous MOT has expired, you only need to declare your vehicle as MOT exempt at the point of taxation in one of the following two ways:
- Visit your Post Office with a completed V112 or V112G (for goods vehicles) form
- Or tax your vehicle online. https://www.gov.uk/vehicle-tax
MOT test exemption - what is a 'substantial' change?
The Department for Transport (DfT) has published a set of guidelines to assist owners in deciding which if any more recent changes to their vehicle would be considered as “substantial”.
The FBHVC have more information here