Vehicles exempt from vehicle tax (on vehicles made before 1 January 1973)

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From gov.uk

You don’t have to pay vehicle tax on the following types of vehicle.

You still need to apply for a tax disc and display the ‘nil value disc’ on your vehicle, even if you don’t need to pay vehicle tax.

Vehicles used by a disabled person

Claim disability exemption when you get your vehicle tax disc. Find out if you’re eligible and how to claim.

Disabled passenger vehicles

Vehicles (apart from ambulances) used by organisations providing transport for the disabled.

Mobility scooters, powered wheel chairs 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.

Historic vehicles

You don’t have to pay vehicle tax on vehicles made before 1 January 1973 (known as ‘historic vehicles’).

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.

Mowing machines

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

Steam vehicles

You don’t have to pay vehicle tax on any steam-powered vehicle.

Vehicles used just 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.