How the historic vehicle exemption works
A car in the historic vehicle tax class pays £0 vehicle tax. It still has to be taxed, at no cost, and the exemption is not automatic: you apply to DVLA to move the car into that class.
The cut-off is a rolling 40 years. Every year on 1 April it moves forward by one year, so cars built in the next calendar year join the class.
| From | Cars built before |
|---|---|
| 1 April 2026 | 1 January 1986 |
| 1 April 2027 | 1 January 1987 |
| 1 April 2028 | 1 January 1988 |
The dates after 2026 follow the rolling rule as it works today. The government sets it, so check again each April.
Who cannot use it
A car used for hire or reward, such as a taxi, or used commercially for a trade or business, cannot go in the historic class, however old it is.
What else comes with it
- ULEZ: a car over 40 years old in the historic class is exempt from London's Ultra Low Emission Zone. See our ULEZ checker.
- MOT: a vehicle built or first registered over 40 years ago does not need an MOT if it has had no substantial changes, but it must still be kept roadworthy.
Questions
How old does a car have to be to be tax exempt in the UK?
40 years, counted from 1 January. From 1 April 2026 that means cars built before 1 January 1986.
Is the historic vehicle tax exemption automatic?
No. You apply to DVLA to move the car into the historic vehicle tax class. Until you do, it is taxed like any other car.
Does an imported classic qualify?
The rule is based on when the car was built, not where. GOV.UK does not set a separate rule for imports, so an imported car built before the cut-off can apply like any other.
Do cars over 40 need an MOT?
Not if they were built or first registered over 40 years ago and have had no substantial changes. They must still be roadworthy.
Sources
Checked on 26 September 2026: GOV.UK, historic vehicles; GOV.UK, vehicles exempt from vehicle tax; Federation of British Historic Vehicle Clubs, the 40-year rule; TfL, ULEZ exemptions.