Vehicle Excise and Registration Act 1994 section 1A

Historic vehicle exemption from vehicle excise duty

Schedule 2 paragraph 1A sets out the conditions under which historic vehicles (those over 40 years old) are exempt from vehicle excise duty, and the circumstances in which this exemption does not apply.

• A vehicle is exempt from vehicle excise duty during the 12-month period from 1 April in any year if it was constructed more than 40 years before 1 January of that year.
• A nil licence is not required while a paid vehicle licence is already in force for the same vehicle.
• The exemption does not apply to certain categories of vehicle specified in Parts III, V, VI, VII or VIII of Schedule 1, such as trade licences and goods vehicles.
• The exemption also does not apply to special vehicles put to commercial use on public roads (unless they are digging machines, mobile cranes, mobile pumping vehicles, works trucks or road rollers).

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