Historic vehicle tax: the 40-year exemption

Cars built before 1 January 1986 can be taxed at zero in the historic class from 1 April 2026. Who qualifies, how to apply and what you still have to do.

Updated 7 October 2026

Older vehicles can be taxed for nothing once they pass the historic cut-off. For the 2026/27 tax year, GOV.UK says a vehicle built before 1 January 1986 can stop paying vehicle tax from 1 April 2026. You have to apply to move it into the historic tax class at a Post Office that deals with vehicle tax, and you must still tax it every year at zero and keep it insured.

The exemption is not automatic, and it is separate from the MOT exemption for older vehicles. The two have different rules.

Who qualifies

The historic tax class is based on when the vehicle was built.

Built before 1 January 1986: you can stop paying vehicle tax from 1 April 2026.
Build date unknown: if the vehicle was first registered before 8 January 1986, you can still apply.

The cut-off date is set by the government and has moved on over time, so check the current date on GOV.UK rather than relying on an old figure.

The exemption covers cars, vans, motorcycles and tricycles, plus some larger and specialist vehicles. It does not apply if the vehicle is:

used for hire or reward, for example as a taxi for paying customers
used commercially for a trade or business

If you are not sure whether a vehicle qualifies, contact DVLA.

How to apply

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

the V5C log book in your name
your vehicle tax reminder letter (V11), if you have one
evidence of a current MOT, if the vehicle needs one, such as a copy of the MOT history or the certificate
evidence that the vehicle is exempt from the MOT (form V112), if that applies

If you do not have the log book, fill in form V62 to apply for one and take it to the Post Office with the £25 fee.

In Northern Ireland you also need an MOT certificate valid when the tax starts and an insurance certificate or cover note.

What happens next

The Post Office sends your log book to DVLA, and DVLA sends you an updated one showing the historic tax class. If you are due a refund of tax already paid, it follows. Contact DVLA if the refund has not arrived within 6 weeks of the new log book. See car tax refunds for how refunds are worked out.

If you want to use the vehicle while the application is processed, it must still be taxed.

You still have to tax it every year

Zero rate does not mean no tax. DVLA sends a reminder letter before the tax runs out, and you need to tax the vehicle again, but you will not pay anything.

It is illegal to drive a vehicle that is not taxed. GOV.UK says you can be fined £80 if you do not tax it on time, even at zero.

If you paid by Direct Debit, it is cancelled when DVLA moves the vehicle into the historic class, so you do not need to cancel it yourself.

Taxing at zero and making a SORN are different things. If the car will stay off the road for a while, a SORN means you do not need to tax it. If you want to drive it, tax it at zero. Our SORN check guide explains the difference.

Insurance is still required

The historic tax class only removes the charge for vehicle tax. Any vehicle used on the road must still be insured, so arrange cover before you drive it, including on the day you buy it.

The MOT exemption is separate

The 40-year idea also appears in the MOT rules, but they are not the same rule.

You do not need an MOT if the vehicle was built or first registered more than 40 years ago and no substantial changes have been made to it, such as replacing the chassis, body, axles or engine in a way that changes how it works.
You do not have to apply to stop having MOTs. But you must still keep the vehicle roadworthy.
GOV.UK warns that you can be fined up to £2,500 and get 3 penalty points for using a vehicle in a dangerous condition.

Our guide to the MOT exemption for 40 year old cars covers that rule in full. A vehicle can be in the historic tax class and still need an MOT if it has been substantially changed. You can also choose to have a voluntary MOT on an exempt vehicle.

If you are buying a classic car

Look at the V5C. It shows the tax class and the date of first registration.
If the seller says the car is in the historic class, check that the V5C says so.
Remember the tax does not move with the car. You still need to tax it at zero in your name before you drive it away. See does car tax transfer.
Ask whether the car has been substantially changed. That matters for the MOT exemption.
See the car and ask a specialist mechanic to look at it, especially for corrosion.

For anything built after the historic cut-off, use our car tax check to see what it costs to tax. Cars registered before 1 March 2001 pay by engine size, as explained in car tax explained.

Frequently asked questions

How old does a car have to be to be tax exempt?

For 2026/27, a vehicle built before 1 January 1986 can be taxed at zero from 1 April 2026. If the build date is unknown, a first registration before 8 January 1986 qualifies.

Is historic vehicle tax exemption automatic?

No. You have to apply at a Post Office that deals with vehicle tax, with the V5C in your name.

Do I still need to tax a classic car if it is exempt?

Yes. You must tax it every year, but you pay nothing. Driving it untaxed can lead to an £80 fine.

Does a 40 year old car need an MOT?

Not if it was built or first registered more than 40 years ago and has not been substantially changed. You must still keep it roadworthy.

Can I use a historic vehicle for my business?

Not in the historic tax class. GOV.UK says the exemption does not apply to vehicles used commercially for a trade or business, or for hire or reward.