A car built or first registered more than 40 years ago is exempt from MOT if it has had no substantial changes, such as a replaced chassis, body, axles or engine. Tractors and electric goods vehicles registered before 1 March 2015 are also exempt. Form V112 records the exemption.
Checked 23 October 2026 against the DVSA MOT inspection manual
- Historic exemption: Over 40 years, no substantial changes
- Also exempt: Tractors, pre-March 2015 electric goods vehicles
- Form: V112
- Tax exemption: Built before 1 Jan 1986, from 1 Apr 2026
The 40-year rule
A vehicle can be exempt from MOT testing as a historic vehicle if it was built or first registered more than 40 years ago. The exemption also requires that no substantial changes have been made to the vehicle. Examples of substantial changes include replacing the chassis, body, axles or engine. Where such changes have been carried out, the vehicle does not qualify for exemption under the 40-year rule.
A vehicle that meets the 40-year and no substantial changes criteria falls within the historic vehicle category. Owners do not need to apply each year to stop getting an MOT for an exempt vehicle. The exemption continues without an annual application.
Even where an MOT is not required, the vehicle must still be kept roadworthy. This duty applies at all times when the vehicle is used or kept on the road. The exemption removes the annual test requirement only. It does not remove the need for the vehicle to be in a safe and roadworthy condition, and other legal requirements for using a vehicle on the road continue to apply.
Other exempt vehicles and form V112
Not every vehicle without an MOT falls under the 40-year rule. Other exempt types include electric goods vehicles registered before 1 March 2015, tractors, and some historic vehicles. These categories are treated separately from the rolling exemption for vehicles first registered over 40 years ago, and each has its own conditions for avoiding the standard MOT requirement.
The full list of exempt vehicle types appears on form V112. This is the document used to declare an exemption when a vehicle is taxed or when a tax exemption is applied for. The form sets out the categories recognised by the DVLA, so a vehicle must match one of the listed types before the exemption can be declared.
Where a vehicle is listed on form V112, the form is completed so the vehicle can be taxed or a tax exemption applied for. The declaration confirms the exemption applies to that vehicle. Without the completed form, the tax process cannot proceed on an exempt basis, which is why the list and the form work together for these other exempt vehicles.
Historic vehicle tax exemption
Vehicles built before 1 January 1986 can stop paying vehicle tax from 1 April 2026. Where the exact build date is unknown, a registration date before 8 January 1986 also qualifies. This rolling cut-off moves forward each year, so older vehicles drop out of tax as they reach the threshold. The exemption applies to the vehicle tax charge only and does not by itself affect any other requirement placed on the keeper.
The historic tax class must be applied for and is not automatic. A vehicle that meets the age condition will not move into the exempt class without an application being made, and tax will continue to be due until that change is recorded. Keepers therefore need to act rather than assume the exemption will be applied at the point the vehicle becomes eligible.
Exempt vehicles must still be taxed even when there is nothing to pay. The tax class has to be in place and the vehicle kept correctly taxed, so the exemption is a change to the amount due rather than a release from the taxing process. This distinction matters where a vehicle is used or kept on the road, as the record must reflect its exempt status.
Applying
Applying for exemption is handled at a Post Office that deals with vehicle tax. The keeper needs to bring the V5C registration certificate in their own name. If a V11 reminder has been received, it is helpful to take this along as well. MOT evidence or a completed V112 declaration is also required where the vehicle is exempt from the test. Staff at the counter will check the documents before processing the application.
Where the V5C is not available, form V62 can be used to apply for a replacement log book. This form carries a fee of £25. The application cannot proceed at the Post Office without the correct paperwork in place.
The Post Office counter checks that the V5C is in the keeper's name and that the supporting documents match the vehicle record. The V112 declaration must be completed accurately where it is used in place of MOT evidence. Once the documents are accepted, the exemption is applied to the vehicle record.
Frequently asked questions
When does the 40-year MOT exemption apply?
A vehicle is exempt from MOT if it was built or first registered more than 40 years ago and no substantial changes have been made. Replacing the chassis, body, axles or engine counts as a substantial change and removes the exemption.
Is an annual application needed to keep the MOT exemption?
No. There is no need to apply each year to stop getting an MOT. The vehicle must still be kept roadworthy at all times, so routine maintenance and safety checks remain necessary even though no test is booked.
Which vehicles are listed as not needing an MOT?
Vehicles that do not need an MOT include electric goods vehicles registered before 1 March 2015, tractors and some historic vehicles. The full list of exempt types is on form V112, which is completed so the vehicle can be taxed or a tax exemption applied for.
When can pre-1986 vehicles stop paying vehicle tax?
Vehicles built before 1 January 1986 can stop paying vehicle tax from 1 April 2026. If the build date is unknown, registration before 8 January 1986 also qualifies. The historic tax class must be applied for and is not automatic.
How is the historic tax class applied for?
The application is made at a Post Office that deals with vehicle tax, with the V5C in the keeper's name, a V11 reminder if available, and MOT evidence or the V112 if exempt. Without a log book, form V62 is used with a £25 fee. Exempt vehicles must still be taxed even when there is nothing to pay.
