Classic and historic cars: SORN, tax and MOT

Classic owners often SORN over winter or during restorations. And many classics no longer pay vehicle tax at all. Here's how the rules fit together in 2026.

Checked against GOV.UK guidance · Updated 25 October 2026

Historic vehicle tax (the 40-year rule)

GOV.UK says vehicles built before 1 January 1986 can stop paying vehicle tax from 1 April 2026 (Historic vehicles). This is a rolling exemption: each year the next year's vehicles qualify.

To move a vehicle into the historic tax class you apply to DVLA. GOV.UK explains how, including at a Post Office that deals with vehicle tax.

MOT exemption

Vehicles built or first registered more than 40 years ago don't need an MOT if no substantial changes have been made (for example to the chassis, body, engine or axles). Exemption isn't automatic for heavily modified cars. Check GOV.UK's guidance. Even when exempt, you must keep the vehicle roadworthy. Many owners still choose a voluntary MOT as an annual safety check.

Should I SORN a historic car if tax is free?

If tax costs nothing, why SORN? Because of insurance. A taxed vehicle must be insured under continuous insurance enforcement. If you're laying it up and want to cancel road cover, you still need a SORN. Many classic owners keep a laid-up agreed-value policy instead.

Storing a classic

• A dry, ventilated garage with a dehumidifier.
• A breathable, soft-lined cover.
• Battery conditioner, fuel stabiliser for old carbs, and tyres pumped up.
• Leave the handbrake off, chock the wheels.

See looking after a SORN car and the car cover guide.

Buying a classic on SORN

Check the history: past MOTs (pre-2005 records are limited online), mileage readings and failure reasons. A full MOT history check shows what's on record. Then see buying a SORN car.