DVLA MOT & TAX Exemption Questions Answered

Is my vehicle exempt from vehicle tax?

You do not need to pay vehicle tax if your vehicle was built before 1 January 1981. (If you do not know when your vehicle was built, but it was first registered between 1 and 7 January 1981, you do not have to pay vehicle tax.) If your vehicle was built after this date, up to 31 December 1981, you will need to wait until 1 April 2022, with younger vehicles becoming eligible in the April after the year in which they become 40 years old.  DVLA leaflet INF34 gives further information.

How do I apply for vehicle tax exemption?

Apply at a Post Office that deals with vehicle tax. 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 evidence if your vehicle is exempt from an MOT test (DVLA form V112 or V112G has more information)
  • An insurance certificate or cover note (only in Northern Ireland.

Certain vehicles (principally former commercial vehicles which are in obsolete tax classes) seem to present a problem for post offices.  In the case of these vehicles it may be necessary to send the V5C together with forms V10 and V112/V112G/a test certificate to the DVLA.

In subsequent years a vehicle which is already in the historic VED class can be taxed either online or at a post office.

What happens next?

  1. The Post Office sends your log book to DVLA.
  2. You’ll get a confirmation from DVLA within 10 working days that the change has been made.
  3. DLVA will send you an updated log book within 4 weeks.  You can still use your vehicle while your application is being processed.

Is my vehicle exempt from MOT?

Vehicles generally become eligible for MOT exemption from the date they become 40 years old.

Please refer to the following link: https://fbhvc.co.uk/mot-exemption-information

If your vehicle (car/motorcycle/bus) has not been substantially altered within the last 30 years according to the Department of Transport Guidance it will be exempt from MOT. However, it is your responsibility to ensure it is kept fully roadworthy.

How do I exempt my vehicle from MOT? (cars/motorcycles/buses)

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 form (link below) (https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/737342/v112-declaration-of-exemption-from-mot.pdf)
  • Or tax your vehicle online. https://www.gov.uk/vehicle-tax

All post 1960s vehicles will show an extra tick box for you to check to exempt your vehicle, whereas pre 1960s vehicles will not.


A vehicle which has just attained 40 years age, whilst being test exempt, will need to continue to pay vehicle excise duty in the 'private light goods' or other relevant tax class until April of the following year. This vehicle may have a SORN declared towards the end of March (which would trigger a refund) in order to then be relicensed in early April in the historic class at a post office as outlined above. Lorries are only test exempt if they are pre 1960, a date restriction which also applies to buses used commercially, again in both cases subject to the 'not substantially changed' criteria.

Finally, please note that some vehicles are exempt from both tax and test, certain vehicles are exempt from test, others are exempt from tax, and some vehicles are not exempt from either. Regardless, any vehicle that travels on the public highway must be roadworthy at all times.

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