Which cars are exempt from road tax?

In the UK, keeping a car road-legal comes down to three things you need to stay on top of. Generally, all cars need an annual MOT, they have to be insured, and they have to be taxed. There are a few exceptions, though, and knowing which cars are exempt from road tax can save you money.
So, which cars are exempt from road tax? The main exempt groups are cars used by disabled drivers, historic vehicles built before 1 January 1986, mobility vehicles, and steam, agricultural, or mowing vehicles.
The road tax you need to pay for your car depends on things like emissions, age, and usage. If your car falls under certain thresholds, it could be exempt from road tax altogether.
With Motorway’s free car tax checker, you can check your car’s road tax status and see whether it needs taxing or is exempt.
Tax status also matters when you sell, and on Motorway more than 8,000 verified dealers compete to make you an offer. Understanding road tax exemption can help you save money and stay on the right side of the law.
- UK road tax exemption
- How vehicle age affects road tax
- Understanding the statutory off road notification (SORN)
- How to apply for road tax exemption
- The £40,000 car tax rule explained
- FAQs

What does road tax exemption cover?

Some cars and vehicles do not pay road tax, but the rules changed on 1 April 2025. Electric cars now pay Vehicle Excise Duty, so exemption mainly depends on how a vehicle is used, not its fuel type.
| Category | Exempt? | Key condition |
|---|---|---|
| Disabled drivers | Yes | One car at a time, with the right DVLA documentation |
| Historic vehicles | Yes | Built before 1 January 1986, with exemption applied for |
| Mobility vehicles and powered wheelchairs | Yes | Used by people with reduced mobility |
| Steam, agricultural, and mowing vehicles | Yes | Limited use in specific trades or off public roads |
| Electric HGVs over 3,500kg | Yes | Only electric goods vehicles above this weight |
You must still tax your vehicle even if you do not have to pay.
Which cars are exempt from road tax in the UK?

Exemption in the UK depends on the type of car or vehicle, not just how clean it is. According to GOV.UK’s list of tax-exempt vehicles, only electric HGVs over 3,500kg still avoid VED, and even an exempt car must still be taxed each year.
The April 2025 VED changes are now in force. Electric and low-emission cars used to be exempt, but most now pay road tax like petrol and diesel cars.
GOV.UK’s current vehicle tax rates confirm the figures used below. A new electric car pays £10 in its first year, then the £200 standard annual rate. The expensive car supplement adds £440 a year.
- Electric cars (EVs)
- New zero-emission cars pay £10 in the first year, then the £200 standard rate from year two.
- EVs registered between April 2017 and March 2025 moved to the £200 standard rate from April 2025.
- Older EVs registered between 2001 and 2017 pay £20 a year.
- Low-emission and hybrid cars
- Low-emission and hybrid cars registered from April 2017 no longer get a discount and pay the £200 standard rate.
- Only fully zero-emission cars ever paid nothing, and even they began paying VED on 1 April 2025.
- The £10 alternative-fuel discount for hybrids ended on the same date.
- Classic cars
- A car built before 1 January 1986 is exempt from road tax under the historic vehicle rules.
- This exemption helps preserve classic cars and their heritage.
- Disabled drivers
- If you are a disabled driver with a qualifying vehicle, you may be exempt from road tax.
- You can claim the exemption on only one vehicle at a time.
- You need to meet specific criteria and provide supporting documentation.
- Historic vehicles
- A car, motorcycle, or other vehicle built before 1 January 1986 is road tax exempt.
- If the build date is unknown, exemption applies if the vehicle was first registered before 8 January 1986.
- The 40-year cut-off rolls forward each April, and you must apply for the exemption rather than receive it automatically.
- Vehicles used for agriculture
- Agricultural vehicles are exempt from road tax.
- This exemption supports the agricultural industry.
- Vehicles with a zero tax rate
- Some vehicles, like mobility scooters and powered wheelchairs, have a zero tax rate.
- They still need to be registered, but they won’t incur charges.
Does a car’s age affect road tax?
A car built before 1 January 1986 is exempt from road tax under the historic vehicle rules. The table below breaks this down.
| Vehicle classification | Exemption criteria |
|---|---|
| Classic car | Cars over 40 years old can qualify for exemption, which encourages the preservation of vehicles with historical significance. |
| Historic vehicle | Vehicles built before 1 January 1986 are exempt, or first registered before 8 January 1986 if the build date is unknown. |
There are several reasons for road tax exemption on these vehicles:
- Newer vehicles face higher road tax rates based on emissions
- Older vehicles are exempt due to their age
- Exemption encourages ownership and preservation of classic cars and supports the classic car community
- Although older vehicles may have higher emissions, the exemption for classics encourages environmentally friendly practices
According to GOV.UK’s historic vehicle tax rules, vehicles built before 1 January 1986 can stop paying tax from 1 April 2026, once you apply. The 40-year cut-off moves forward every April, so more cars qualify each year.
What is a SORN and when do you need one?
You’ve probably heard of a SORN declaration, but what does it stand for and when do you need it?
SORN stands for Statutory Off Road Notification. If your car is off the road, declaring it SORN will mean you don’t have to pay road tax or insurance. This is great for unused cars, ones going through lengthy repairs, or those kept in storage.
Declaring a car SORN means you can’t use it on public roads unless it is taxed or has a valid MOT. Tell the DVLA about any change to your car’s SORN status.
How do you apply for road tax exemption?
There are several steps you have to take to apply for road tax exemption:
- First, check that your car qualifies based on its age, emissions, or usage.
- Next, gather the paperwork you need, such as proof of disability or historic vehicle registration.
- Then apply either online through the DVLA website or by post.
Once the DVLA processes your documents, you’ll get confirmation of your exemption. You have to renew exemption every year, so keep the DVLA up to date with any change to your car’s status.
How does the £40,000 car tax rule work?
The £40,000 car tax rule, often called the expensive car supplement, adds an extra yearly charge to pricier cars. Based on the GOV.UK vehicle tax rates above, this supplement is £440 a year for the 2026/27 tax year.
You pay the supplement in years two to six, so for five years, on top of the £200 standard rate. It applies to petrol, diesel, and hybrid cars with a list price over £40,000, and to electric cars over £50,000.
Electric cars registered on or after 1 April 2025 now pay the supplement. EVs registered before that date stay exempt from it, whatever their price.
Road tax exemption FAQs
Are electric cars exempt from road tax in 2026?
Electric cars are not exempt. Since 1 April 2025 they pay Vehicle Excise Duty, with a new EV paying £10 in year one then the £200 standard rate. According to GOV.UK, only electric HGVs over 3,500kg stay exempt.
Are hybrid cars exempt from road tax?
No. The £10 alternative-fuel discount ended on 1 April 2025. Hybrids registered from April 2017 now pay the same £200 standard rate as petrol and diesel cars.
How old does a car have to be to be exempt from road tax?
A car qualifies under the rolling 40-year historic vehicle rule. From 1 April 2026, that means a car built before 1 January 1986. You must apply to the DVLA, because the exemption is not automatic.
Which cars have £30 road tax?
According to GOV.UK’s vehicle tax rate tables, there is no £30 band today. The same tables put the cheapest rate at £20 a year for pre-April-2017 cars up to 110g/km, and £10 for a new electric car’s first year.
What car has the cheapest road tax?
GOV.UK’s vehicle tax rate tables show the cheapest options. The tables list £10 for a new electric car’s first year and £20 for older cars up to 110g/km, while most post-April-2017 cars pay £200.
Which car has the most expensive road tax?
According to GOV.UK’s vehicle tax rate tables, the highest first-year rates hit the most-polluting new cars over 255g/km. These now run to several thousand pounds. GOV.UK also shows a car over £40,000 pays the £440 expensive car supplement.

Ready to sell?
Need to sell your car, or want to understand more about documentation or maintenance? Check out more of our guides here, covering everything from the paperwork you need when buying and selling, to various notices you may need to file with the UK’s driver and vehicle licensing agency.
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The information provided on this page is for general informational purposes only and should not be considered as professional advice.