Which Vehicles are Exempt from Tax?

Some types of vehicles are ‘exempt’ from paying for vehicle tax, although even if you do not have to pay, you still have to tax your vehicle. 

You do not have to pay vehicle tax on these vehicles –

Older vehicles

Vehicles made before 1st January 1979 are exempt.

Steam vehicles

Steam-powered vehicles are exempt from vehicle tax.

Disabled persons vehicle

You can claim a disability exemption when applying for vehicle tax.

If the vehicle is no longer being used by a disabled person, then the exemption must be removed from the vehicle. 

Disabled passenger vehicle

Vehicles (not ambulances) used by organisations that provide transport for disabled people are exempt.

Electric vehicles

The electric vehicle must not need to be connected to a source of power when moving. The electricity must come from an external source or storage battery.

Electric vehicles costing more than £40,000

You will still have to pay an extra tax for a vehicle costing more than £40,000 if it was registered after 31 March 2017.

Mobility scooters and powered wheelchairs

To be exempt, their maximum speed cannot exceed 8mph on the road, and they must also be fitted with a speed limiter, limiting their speed to 4mph on footways.

Vehicles used for horticulture, agriculture and forestry

Tractors, off road agricultural vehicles, and limited use vehicles used for short journeys (not more than 1.5 kilometres) on public roads between land that is occupied by the same person.