Owners of three specific categories of vehicle may qualify for exemption from an annual levy. According to the Driver and Vehicle Licensing Agency (DVLA), these motors are not subject to vehicle excise duty.

Commonly known as vehicle tax or road tax, this charge applies to the use of a motor on Britain’s public highways. Revenue collected goes towards Government initiatives including highway repairs and upkeep.

Your payment amount varies based on your vehicle’s classification and its fuel type. Typically, higher-emitting vehicles incur greater road tax costs.

Certain vehicle categories, however, receive "exempt" status from vehicle tax. This means owners are not required to make payment for the vehicle tax.

Nevertheless, it remains essential to register your vehicle for tax purposes, even when no payment is required. You are not liable for payment if your vehicle falls into one of these categories:

• Cars used by a disabled person
• Disabled passenger cars
• Historic cars

It should be noted that electric and low-emission (under 100g/km CO2 emissions) vehicles registered between March 1, 2001 and March 31, 2017 previously enjoyed free road tax, though this arrangement ended in 2025. Vehicles within this bracket must now pay £20 annual road tax.

Vehicles used by a disabled person

If your vehicle is used by someone with a disability, you can claim disability exemption when you apply for vehicle tax. You’ll need to provide evidence of any eligibility for a disability exemption.

The DVLA says: “You can remove an exemption from a vehicle if it’s no longer being used by a disabled person. You can only use your exemption on one vehicle at a time. If you have more than one vehicle, you’ll need to choose which one will be exempt from vehicle tax.”

Disabled passenger vehicles

Vehicles used by organisations providing transport for disabled people are also exempt. But this does not include ambulances.

Historic vehicles

Vehicles made before January 1 1985, are exempt from paying. You can check if your vehicle is eligible at GOV.UK.

Other road tax-exempt vehicles include:

• Mobility vehicles and powered wheelchairs
• Mowing machines
• Steam vehicles
• Vehicles used for agriculture, horticulture and forestry
• Electric heavy goods vehicles.

Mobility vehicles and powered wheelchairs

Vehicles are exempt if the following apply:

• They have a maximum speed of 8mph on the road
• They are fitted with a device that limits them to 4mph on footways

Mowing machines

The DVLA states: “You do not have to pay vehicle tax on a mower that’s designed and used for cutting grass only. This 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
• Light agricultural vehicles used off-road
• ‘Limited use’ vehicles used for short journeys (no more than 1.5km) on a public road between land that’s used by the same person

Electric heavy goods vehicles

Electric heavy goods vehicles that weigh over 3,500kg are exempt. Previously, electric cars, vans, motorcycles and tricycles were also exempt from road tax. However, this rule changed on April 1 last year.

Hybrid electric vehicles are also required to pay tax. For more information and to check if you are exempt, visit the GOV.UK website here.

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