Vehicles exempt from vehicle tax

Some types of vehicle are ‘exempt’ from vehicle tax. This means it’s free to tax them.

You must tax your vehicle even if you do not have to pay.

This page is also available in Welsh (Cymraeg).

You do not have to pay if you have one of the following types of vehicle.

Vehicles used by a disabled person

You can claim disability exemption when you apply for vehicle tax. Find out if you’re eligible and how to claim.

You can remove an exemption from a vehicle if it’s no longer being used by a disabled person.

Disabled passenger vehicles

Vehicles (apart from ambulances) used by organisations providing transport for disabled people are exempt.

Mobility scooters, powered wheelchairs and invalid carriages

They must have a maximum speed of 8mph on the road, and be fitted with a device limiting them to 4mph on footways to be exempt.

Historic vehicles

Vehicles made before 1 January 1979 are exempt.

Electric vehicles

The electricity must come from an external source or an electric storage battery not connected to any source of power when the vehicle is moving to be exempt.

Electric vehicles priced at more than £40,000

You still have to pay an extra tax for a vehicle with a list price over £40,000 if it was registered after 31 March 2017.

Mowing machines

The mower must be designed, constructed and used just for cutting grass to be exempt. It does not include tractors used to tow gang mowers.

Steam vehicles

You do not have to pay vehicle tax on any steam-powered vehicle.

Vehicles used for agriculture, horticulture and forestry

This includes tractors, agricultural engines and light agricultural vehicles used off-road. It also includes ‘limited use’ vehicles used for short journeys (not more than 1.5 kilometres) on the public road between land that’s occupied by the same person.