While most UK motorists are now subject to some form of Vehicle Excise Duty (VED), a handful of drivers remain exempt. These exemptions cover specific categories, not models, and are dependent on how a vehicle is used or when it was manufactured.
Though changes were introduced in 2025 which saw electric and low-emission cars lose their exemption status, several other vehicle types have retained theirs. As a result, individuals or organisations operating qualifying vehicles may continue to avoid paying road tax, though registration is still required.
Cars Used by Disabled People and Charitable Transport Services Remain Exempt
Vehicles used by disabled persons are eligible for a full road tax exemption, provided the vehicle is registered in the disabled person’s name or that of someone who uses it specifically for their needs. According to the Driver and Vehicle Licensing Agency (DVLA), proof of eligibility is required when applying, and only one vehicle can be covered at a time. If a person owns multiple vehicles, they must designate which one will receive the exemption.
In addition, organisations offering transportation services for disabled individuals, excluding ambulances, also qualify for exemption. These disabled passenger vehicles are typically operated by charities or community groups, and the rule is designed to reduce costs associated with accessible transport.
Drivers must still formally tax their vehicles each year even if no payment is required. The exemption does not automatically renew and must be claimed with supporting evidence. As stated by the DVLA, exemptions can also be removed if the vehicle’s use no longer fits the outlined criteria.
Historic Cars and Niche Utility Vehicles Also Qualify
Cars manufactured before 1 January 1985 fall into the historic vehicle category and are fully exempt from paying vehicle tax. The date is fixed and updated each year, which means more vehicles become eligible over time. Owners can check eligibility directly via the GOV.UK website.
Beyond historic and disability-related categories, several specialist vehicles are also exempt. This includes steam-powered vehicles, mowing machines built solely to cut grass, and certain agricultural machines such as tractors and light off-road vehicles. According to the DVLA, vehicles used for “limited use” agricultural travel, defined as journeys of less than 1.5 kilometres between parcels of land owned by the same person, are also covered.
Powered wheelchairs and mobility vehicles with a maximum speed of 8mph on roads, and restricted to 4mph on footways, are included in the exemption list. These must be designed specifically for personal mobility rather than general transportation.
Lastly, electric heavy goods vehicles (HGVs) that exceed 3,500kg remain exempt, even though electric cars, vans and motorcycles lost their exemption from 1 April 2025. According to the DVLA, this exemption reflects the unique logistical and commercial role that large electric HGVs play in reducing emissions on a broader scale.
