Classic Car Tax Exemption: The 40-Year Rule and How to Apply

Classic cars built before 1 January 1986 can qualify for vehicle tax exemption from 1 April 2026. If the build date is unknown, vehicles first registered before 8 January 1986 may also qualify. 

The exemption isn't automatic. Under the GOV.UK historic vehicle tax exemption rules, you must apply to change your vehicle to the historic vehicle tax class. Once approved, you won't have to pay vehicle tax, but you must still tax the vehicle, even though the amount due is £0.

Table of Contents

• Which Classic Cars Qualify for Tax Exemption?
• How Does the Rolling 40-Year Rule Work?
• How to Apply for Historic Vehicle Tax Exemption
• What If You Don't Have a V5C Logbook?
• Are Historic Vehicles Also Exempt from MOT?
• Do You Still Need Insurance or SORN?
• Frequently Asked Questions

Which Classic Cars Qualify for Tax Exemption?

The historic vehicle tax class is available to qualifying vehicles over 40 years old, including cars, motorcycles, vans and tricycles. Certain private HGVs and buses used for voluntary or community purposes may also qualify.

For the 2026/27 tax year, the vehicle must have been:

• Built before 1 January 1986, or
• First registered before 8 January 1986, if its construction date is unknown.

Vehicles used commercially for a trade or business, or for hire or reward, are not eligible under the standard historic vehicle exemption rules.

See Which Vehicles Qualify on GOV.UK →

How Does the Rolling 40-Year Rule Work?

The exemption follows a rolling 40-year rule, with eligibility updated each year on 1 April.

A vehicle doesn't become tax-exempt on its 40th birthday. It must meet the relevant construction or registration date cut-off for that tax year.

For example, a car built in June 1986 won't qualify during the 2026/27 tax year. It becomes eligible from 1 April 2027, provided it meets the other requirements.

How to Apply for Historic Vehicle Tax Exemption

You apply at a Post Office that deals with vehicle tax. 

Step 1: Check Your Vehicle's Eligibility

Check the construction or first registration date against the current GOV.UK historic vehicle eligibility rules.

You can find the recorded first registration date on your V5C logbook.

Step 2: Gather the Documents

Take the following to the Post Office:

• Your V5C logbook, in your name.
• Your V11 vehicle tax reminder, if you have one.
• Evidence of a valid MOT, if your vehicle needs one.
• A completed V112 declaration, if your vehicle is exempt from MOT testing.

Step 3: Apply at the Post Office

Ask to change your vehicle to the historic vehicle tax class.

The Post Office will process the application and send your V5C to the DVLA.

Step 4: Receive Your Updated V5C

DVLA will send you a replacement logbook showing the updated tax class.

If you're due a vehicle tax refund, DVLA will issue one. If you haven't received it within six weeks of receiving your updated V5C, contact DVLA.

Full Application Instructions on GOV.UK →

What If You Don't Have a V5C Logbook?

You can still apply for historic vehicle tax status if your V5C is missing. 

GOV.UK instructs keepers without a logbook to complete form V62 and take it to a Post Office that deals with vehicle tax, together with the required documents. 

A replacement V5C normally costs £25. However, GOV.UK states that it can be free if you've recently bought the vehicle and have the green new keeper slip.

How CarForms Can Help

If you need a V62, CarForms provides an online service that prepares, prints and posts the application to DVLA on your behalf.

This can save you from arranging the paperwork and postal payment yourself. CarForms is an independent service and doesn't approve historic vehicle tax exemptions or speed up DVLA processing.

Start Your V62 Application →

Are Historic Vehicles Also Exempt from MOT?

Not necessarily. Historic vehicle tax exemption and MOT exemption have separate requirements.

In Great Britain, a vehicle may be exempt from MOT testing if it was built or first registered more than 40 years ago and has not undergone substantial changes within the previous 30 years.

Some modified, reconstructed and specialist vehicles have additional rules. 

If your vehicle qualifies, you must declare its MOT exemption when applying for vehicle tax. You can do this using form V112.

Even if your vehicle is MOT-exempt, it must still be kept in a roadworthy condition.

Check GOV.UK for the full official historic vehicle MOT exemption criteria.

Do You Still Need Insurance or SORN?

Tax exemption doesn't remove the other legal requirements for owning and using a vehicle.

If your classic car is being stored or restored off-road, check whether you need to make a SORN declaration.

Frequently Asked Questions

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