Guide
Historic vehicle MOT and vehicle tax exemption: the rules
Updated
Two exemptions, two different tests, and one caveat that restorers should think about before altering a car. This page states the rules only as gov.uk states them.
MOT: the 40 year test, with a condition
Gov.uk states that you do not need to get an MOT if the vehicle was built or first registered more than 40 years ago, and no substantial changes have been made to the vehicle. The example gov.uk gives of a substantial change is replacing the chassis, body, axles or engine to change the way the vehicle works. If you are not sure whether there have been substantial changes, gov.uk directs owners to read the full guidance on MOT exemptions for historic vehicles or to speak to a historic vehicle expert (gov.uk).
Vehicle tax: a date, not an age
Gov.uk states that if your vehicle was built before 1 January 1986, you can stop paying vehicle tax from 1 April 2026. If you do not know when the vehicle was built but it was registered before 8 January 1986, you do not need to pay vehicle tax from 1 April 2026 (gov.uk). These are the dates published on that page as at 14 August 2026: check the page for your own vehicle rather than relying on a figure remembered from a forum.
One you apply for, one you do not
- Vehicle tax exemption: you must apply
- Gov.uk states that you must apply for a vehicle tax exemption to stop paying vehicle tax, sometimes called putting a vehicle into the historic tax class. It does not happen automatically.
- MOT exemption: no application
- Gov.uk states that you do not have to apply to stop getting an MOT for your vehicle each year. However, you must still keep it in a roadworthy condition.
- Roadworthiness still applies
- Gov.uk states that you can be fined up to £2,500 and get 3 penalty points for using a vehicle in a dangerous condition. Exemption from testing is not exemption from being safe.
Why this matters during a restoration
The substantially changed test is the point where restoration decisions meet the exemption rules. Gov.uk's own example of a substantial change is replacing the chassis, body, axles or engine to change the way the vehicle works, and it advises owners who are unsure to read the full guidance or speak to a historic vehicle expert. If your project involves changing any of those major components, it is worth understanding where your car stands before the work is done rather than afterwards. We are not going to interpret the test for you here: read the guidance gov.uk points to and take expert advice on your specific car.
Practical points while the car is off the road
- A car in a restorer's workshop for months does not need to be taxed for road use: gov.uk covers declaring a vehicle off the road at make a SORN.
- Many owners choose to have an MOT test done anyway on an exempt vehicle, as an independent check after major work. Nothing prevents it.
- Keep the paperwork, receipts and photographs from the restoration. They matter for the car's history and for any future question about what was changed.
- Insurance and valuation are separate matters from tax and testing, and are worth reviewing when a car's condition and value change substantially.
Everything on this page is stated as gov.uk states it, checked on 14 August 2026. Rules and dates change, so check gov.uk for your own vehicle. This is general information, not legal advice, and it is not a substitute for the full guidance on MOT exemptions that gov.uk points to.