- Four clocks, not one
- Quick answers
- Key dates to the end of 2027
- Vehicle tax and the historic class
- The MOT exemption
- Registration numbers and vehicle identity
- Number plates
- Fuel: E5, E10 and the price of both
- ULEZ, clean air zones and low emission zones
- Driving licences, penalties and older drivers
- Insurance and laying up
- Buying, selling, importing and exporting
- For club secretaries
- For restorers
- Where the official sources disagree
- Keeping up to date
Every club secretary gets asked the same handful of questions. Is my car tax-exempt yet? Does it still need an MOT? Will E10 eat the fuel lines? Can I drive it into Birmingham? How do I get the old number back? The answers all live on official websites somewhere, scattered across the DVLA, the DVSA, HMRC, TfL and a dozen councils, and written by people who are paid by the clause.
This page puts them in one place. Each section says what the rule means in plain English, then links to the page that actually decides it. Where two official sources disagree, and a couple do, I say so. If anything here ever disagrees with the official page, the official page wins, and I would be grateful if you told me so I can put it right.
Four clocks, not one
The most useful thing to understand about historic status in Britain is that it runs on four separate clocks, and they do not agree with each other.
- The tax clock moves once a year, on 1 April. Since 1 April 2026, cars built before 1 January 1986 can join the historic vehicle tax class, and from 1 April 2027 cars built before 1 January 1987 can.
- The MOT clock ticks every day. A car can stop having MOTs once it was built or first registered more than 40 years ago, provided it is a type no longer in production and has not been substantially changed in the last 30 years. There is no waiting for April.
- London's ULEZ and England's clean air zones follow the tax clock, with an extra blanket exemption in London for anything built before 1973. Get the car into the historic tax class and the exemption follows.
- Scotland's low emission zones keep their own time entirely: 30 years, not 40, as long as the car is a type no longer made and is kept in its original state.
So a car built in March 1986 has been free of MOTs since March this year, but pays road tax until April 2027 and pays London's ULEZ until it moves into the historic class. A tidy, original 1995 saloon of a type no longer made, meanwhile, can be exempt in Glasgow and still be charged in London. It is not a system anyone would design from scratch, but it is the one we have.
Quick answers
How old does a car have to be to be tax-exempt?
Forty years, counted from the 1 January before each April. Since 1 April 2026, cars built before 1 January 1986 can go into the £0 historic vehicle tax class, and from 1 April 2027 cars built before 1 January 1987 can. It is not automatic. You have to apply, and cars used for business don't qualify.
Is the classic car tax exemption being scrapped?
Not as things stand. Neither the November 2025 Budget nor the October 2026 one touched it, and on 28 October 2026 the Treasury confirmed in a written answer to Parliament that cars built before 1 January 1987 will become exempt on 1 April 2027. When MPs asked whether the exemption might be reviewed or the qualifying date frozen, the replies said the Chancellor "does not routinely comment on proposals", which is a long way short of a promise.
Do classic cars need an MOT?
Not once they were built or first registered more than 40 years ago, as long as they are a type no longer in production and haven't been substantially changed in the last 30 years. You declare the exemption when you tax the car. You still have to keep it roadworthy, and a voluntary MOT costs no more than £54.85.
Can I use E10 petrol in a classic car?
The Federation of British Historic Vehicle Clubs says to use E5 super unleaded in every vehicle built before 2000 and in some early 2000s ones. Nobody has decided to phase out E5, and the law that keeps it on sale at larger filling stations has no end date.
Are classic cars exempt from ULEZ?
In London, yes, if the car was built before 1 January 1973, or is over 40 and taxed in the historic class. The Congestion Charge is a different matter: £18 a day, with no discount for historic cars.
Are classic cars exempt from clean air zones?
Of England's seven clean air zones, only Birmingham (£8 a day) and Bristol (£9) charge private cars, and both exempt cars in the historic tax class automatically. Oxford's zero emission zone charges too, but exempts historic vehicles. Scotland's four zones exempt cars over 30 years old that are a type no longer made and kept original. Oxford's traffic filters, live since 28 September 2026, have no historic exemption at all.
How do I get my car's original registration number back?
Apply on form V765 with evidence that ties the number to the car, usually an old buff logbook, backed by one of the owners' clubs on the DVLA's list. The DVLA charges nothing, but the reclaimed number can never be transferred off the car.
Can I fit black and silver number plates?
Yes, if the car was built before 1 January 1973, or was built on or before 1 January 1980 and is taxed in the historic class. A 1983 car in the historic class still has to wear yellow and white.
Do classic cars need seat belts?
Only where belts are fitted. If your car was built without them, nobody has to wear one, but you cannot carry a child under three in it, and older children must sit in the back.
Do I pay capital gains tax when I sell a classic car?
Not on an ordinary private car. Section 263 of the Taxation of Chargeable Gains Act 1992 takes ordinary passenger cars, vintage ones included, out of capital gains tax. Racing cars, single-seaters, commercial vehicles and motorcycles are treated differently, though they are usually exempt anyway unless capital allowances could have been claimed on them.
Key dates to the end of 2027
| When | What happens |
|---|---|
| Now | Cars built before 1 January 1986 can join the £0 historic tax class |
| December 2026 | DVLA aims to launch digital MOT reminders |
| 16 January 2027 | FBHVC Club Expo, British Motor Museum, Gaydon |
| By March 2027 | DVLA aims to let you tax through its online Driver and vehicles account |
| About 28 March 2027 | Oxford traffic filters: first-offence warnings end (six months from the start, by my reckoning) |
| 1 April 2027 | Cars built before 1 January 1987 can join the historic tax class; vehicle tax rises with inflation |
| 6 April 2027 | Business Asset Disposal Relief limit halves to £500,000, which matters if you sell a restoration or dealing business |
| Spring 2027 | Martyn's Law expected to come into force for larger venues and events (the FBHVC says April) |
| 25 April 2027 | Drive It Day |
| 30 June 2027 | Last day of the 5p fuel duty cut |
| 1 July 2027 | Fuel duty rises from 52.95p to 60.59p a litre in one step |
| Summer 2027 | Law against tampering with emissions equipment on cars first used from 2001 proposed to be passed, with six months before it applies |
| 16 October 2027 | FBHVC AGM, British Motor Museum, Gaydon |
| Awaited, no date | Decisions on penalty points for seat belts, driving without an MOT and illegal plates; eyesight tests from 70; the E5 review report, due by 1 September 2026 and not yet published |
| 1 April 2028 | Pay-per-mile tax for electric cars begins (draft law) |
Vehicle tax and the historic class
The rule sits in the Vehicle Excise and Registration Act 1994, and it moves itself forward every year without anyone in Whitehall lifting a pen. On each 1 April, a car qualifies if it was built more than 40 years before the previous 1 January. What counts is the build date, not the first registration. If the build date isn't known, the DVLA goes by first registration, and it treats a car first registered between 1 and 7 January as built the year before.
Switching is not automatic, and the first switch still can't be done online. Take the V5C logbook to a Post Office that handles vehicle tax, with a current MOT or a V112 declaration that the car is exempt. After that you renew at £0 every year like anyone else, and the £80 penalty for not taxing applies to historic cars too. GOV.UK closes the class to cars used for hire or reward or for a trade or business. The Act itself is narrower, so wedding hire, film work and dealer stock are grey areas. Ask the DVLA rather than arguing the point at the counter.
If the DVLA has the wrong age on file, its INF34 leaflet sets out the evidence it accepts: a manufacturer's record or a Glass's extract, backed by a covering letter from the owners' club. A club dating certificate isn't accepted to change the build date of a car that is already registered.
Cars from 1987 to February 2001 stay on the old engine-size rates until their turn comes. Those go up on 1 April 2027, from £230 to £240 for engines up to 1549cc and from £375 to £390 above that.
Official sources
- Historic (classic) vehicles: MOT and vehicle taxGOV.UKThe first stop for £0 tax and the MOT exemption.
- Apply for a vehicle tax exemptionGOV.UKWhat to take to the Post Office, plus the extra papers needed in Northern Ireland.
- Historic vehicle tax exemptionGOV.UKWhich vehicles qualify, and the hire and business-use exclusions.
- Taxing historic vehicles (INF34)DVLAThe printable leaflet, including how to correct a wrong build date.
- Vehicle Excise and Registration Act 1994, Schedule 2, paragraph 1Alegislation.gov.ukThe rolling 40-year rule itself, for settling arguments.
- Written answer 37181, 28 October 2026UK ParliamentThe Treasury confirming that cars built before 1 January 1987 qualify from 1 April 2027.
- Vehicle tax ratesGOV.UKWhat cars not yet in the historic class pay.
- Check if a vehicle is taxed and has an MOTDVLAA quick status check on your own car or one you're thinking of buying.
- Historic MOT and vehicle tax exemption questions answeredFBHVCThe Federation's practical guide to switching class and dating letters.
The MOT exemption
The MOT exemption is a different rule from the tax class, and mixing the two up is the commonest mistake in club newsletters. The exemption starts once the car is more than 40 years old, counted from its build date or first registration. The regulation adds a condition GOV.UK leaves out: the car must be a type no longer in production. You claim it by declaring it when you tax the car, on the tax application or on form V112, which the DVLA reissued on 3 June 2026, so bin any old copies.
The catch is the words "substantially changed". The Department for Transport updated its guidance on them twice in 2026, on 10 March and 19 May, and marked its 2018 guidance out of date, so any club handbook that still links the 2018 PDF points at superseded guidance. A car counts as substantially changed if the technical character of a main component has changed in the last 30 years. The main components are the chassis or monocoque bodyshell (sub-frames included), the axles and running gear, and the engine. A same-pattern replacement chassis is fine, and so is an engine the maker offered for the model. Changing the type of suspension or steering is not.
There are four let-outs: changes made to keep the car going when original-type parts are no longer reasonably available, period changes made within ten years of the end of production, changes to axles and running gear for safety, efficiency or environmental reasons, and changes made while the vehicle was in commercial service. Q-plated cars, kit cars built from different makes, reconstructed classics and kit conversions are treated as substantially changed unless they have been taxed as historic and left alone for 30 years. The guidance puts the burden squarely on you: "If you cannot confirm that a vehicle has not been substantially changed, you must not claim MOT exemption."
Exempt or not, the car must be roadworthy, and driving a dangerous vehicle can cost up to £2,500 and three penalty points. A voluntary MOT costs no more than £54.85 for a car, and plenty of owners have one every year anyway, for the peace of mind and the paper trail when they come to sell.
The DfT's criteria cover England, Scotland and Wales. Northern Ireland has had its own 40-year exemption since 12 October 2020, and cars there have their first MOT at four years old rather than three.
Official sources
- Historic (classic) vehicles: MOT exemption criteriaDepartment for TransportThe substantial change test, updated in 2026. Read it before telling a member a modified car is exempt.
- Declaration of exemption from MOT (V112)DVLAThe declaration form, reissued on 3 June 2026.
- Motor Vehicles (Tests) Regulations 1981, regulation 6legislation.gov.ukThe exemption in law, including the "type no longer in production" condition.
- Getting an MOTGOV.UKTest fees, penalties and the rules for cars that still need a test.
- Check the MOT history of a vehicleGOV.UKA car's test record and advisories before you buy.
- How the MOT scheme worksnidirectTesting and the historic exemption in Northern Ireland.
Registration numbers and vehicle identity
In two stages, in August 2025 and August 2026, the DVLA rewrote the rules on what happens to a car's identity when you restore or change it. The old "rebuilt" and "radically altered" policies have gone, and so has the points score that went with them. The line is now physical. Like-for-like repairs and restorations keep the car's identity and need no notification, as long as nothing in the V5C's vehicle details changes. The exception is a like-for-like replacement chassis, monocoque or frame, new or second-hand, which can normally keep the identity, subject to the DVLA's checks, but must be reported on form V627/1. Cutting the structure to change the car's shape or size, or converting it to electric power, is a modification: the identity stays, but it is reported on form V627/3, with an MOT if the car is over 40. I've written the whole thing up in DVLA classic car rule changes: the new restoration rules explained.
To reclaim an original number, use form V765, reissued as version 10/26 on 27 October 2026. You need evidence linking that number to that car, usually the old buff RF60 or VE60 logbook or authorised archive records, and the backing of an owners' club on the DVLA's V765/1 list, itself reissued on 6 November 2026 with about 350 entries on it. The DVLA charges nothing, sends a V5C within about six weeks if it agrees, and makes the number non-transferable.
If the number can't be proved, the DVLA issues an age-related number on dating evidence, which needs a club dating certificate if the maker no longer exists. If nothing can date the car, it gets a Q plate, and a Q-plated car needs an IVA or MSVA test before it can be registered.
Almost all of this still goes by post. If the car wears a valuable private number, retain or transfer it before you start a big job, because the DVLA won't tell you the outcome of a registration case in advance.
Official sources
- Register a vehicle under its original registration number (form V765)DVLAThe current form and the list of clubs that can back an application.
- Vehicle registration: old vehiclesGOV.UKOriginal and age-related numbers for old cars, and where to send the forms.
- Making changes to a vehicle (INF318)DVLAThe restorer's handbook: shell swaps, modifications, electric conversions, Specials and reconstructed classics.
- Vehicle registration: repairs and restorationsGOV.UKWhat needs no notification, and when a shell swap does.
- Vehicle registration: structurally modified vehiclesGOV.UKWhen cutting a shell or converting to electric must be reported.
- Vehicle registration: reconstructed classic vehiclesGOV.UKThe 40-year parts rule and the compulsory club inspection.
- Vehicle parts statement (V627/1)DVLAFor a like-for-like shell or chassis replacement.
- Modified vehicle statement (V627/3)DVLAFor structural modifications and electric conversions.
- Register a used vehicle for the first time (V55/5)DVLABarn finds, imports and cars that were never registered.
- Vehicle registration: Q registration numbersGOV.UKWhen a car ends up on a Q plate, and what that means for a buyer.
Number plates
The black and silver rule lives in regulation 18 of the Road Vehicles (Display of Registration Marks) Regulations 2001, and GOV.UK's own number plate guide doesn't mention it, which explains a good deal of pub argument. Since 1 January 2021 it has covered cars built before 1 January 1973 (or registered before then) and cars built on or before 1 January 1980 that are taxed in the historic class. A 1983 car in the historic class doesn't qualify, however good period plates would look on it.
Plates fitted since 1 September 2021 must meet British Standard BS AU 145e, and raised 3D characters are still legal. A wrongly displayed plate can bring a fine of up to £1,000 and an MOT failure, and the police have been out looking since a national crackdown on illegal and "ghost" plates began on 5 September 2026. Penalty points and seizure for illegal plates have been consulted on with no decision yet, and the DVLA says it will look at tougher checks on plate suppliers. Clubs and traders who make up period-style plates need to be registered number plate suppliers.
Moving a private number on or off a car hasn't changed. Retention costs £80, and a historic car that is normally MOT-exempt needs a current MOT before a number can be transferred on or off it.
Official sources
- Displaying number platesGOV.UKThe plate rules, BS AU 145e and the £1,000 fine. Silent on black and silver plates.
- Road Vehicles (Display of Registration Marks) Regulations 2001, regulation 18legislation.gov.ukThe legal basis for black and silver plates.
- Private (personalised) number platesGOV.UKRetention, transfer and renewal of private numbers.
- Crackdown on illegal number platesGOV.UK, 5 September 2026The enforcement drive behind all the roadside checks.
Fuel: E5, E10 and the price of both
Every year somebody at the AGM announces that E5 is being scrapped. So far they have been wrong. When E10 arrived, the government promised to keep E5 as a "protection grade" for at least five years, but the 2021 regulations that did it removed the old end date and set no new one. Filling stations that sell two grades of petrol and more than a million litres of fuel a year must stock it. The same law required a first review report before 1 September 2026, and none had been published by early November. Dropping it would need new regulations and a consultation with motorists' representatives first, so clubs would get a formal say.
The FBHVC's advice has not changed since 2023: E5 for every pre-2000 vehicle and some early 2000s ones, ethanol-compatible seals and hoses before you run on E10, a corrosion inhibitor as a precaution, ethanol-free fuel for long lay-ups, and never let the fuel system run dry. It no longer recommends any particular additive.
The bigger fuel story is the price. The 5p fuel duty cut lasts until 30 June 2027, and on 1 July 2027 duty rises from 52.95p to 60.59p a litre in one step. With VAT on top that is roughly 9p a litre at the pump by my arithmetic, or about £5.50 on a 60-litre tank, landing in the middle of the touring season. Synthetic and sustainable petrols for classics exist but remain a novelty, and they pay the same duty as ordinary petrol.
The end of new petrol and diesel car sales in 2030, with hybrids allowed until 2035, applies to new cars only. Nothing in it touches cars already on the road.
Official sources
- E10 petrol explainedGOV.UKThe plain-English explainer on E10 and E5.
- Check if your vehicle can run on E10 petrolGOV.UKThe make-and-model checker. Many classic makes aren't listed, which is an answer in itself.
- The Motor Fuel (Composition and Content) and the Biofuel (Labelling) (Amendment) (No. 2) Regulations 2021legislation.gov.ukThe law that keeps E5 on sale, with its review clause.
- FuelsFBHVCTechnical guidance on E5, E10, additives and storage.
- Budget 2026: rates and allowances (Annex A)HM TreasuryFuel duty and vehicle tax rates for 2026-27 and 2027-28.
ULEZ, clean air zones and low emission zones
| Where | Do private cars pay? | Historic exemption |
|---|---|---|
| London ULEZ | £12.50 a day | Built before 1 January 1973, or over 40 and in the historic tax class |
| London Congestion Charge | £18 a day, £21 if paid late | None |
| Birmingham clean air zone | £8 a day | Historic tax class, automatic |
| Bristol clean air zone | £9 a day | Historic tax class, automatic |
| Bath, Bradford, Portsmouth, Sheffield and Tyneside | No, cars are never charged | Not needed |
| Greater Manchester | No charging zone | Not needed |
| Oxford zero emission zone | £2 to £10 a day, 7am to 7pm | Historic vehicles exempt |
| Oxford traffic filters | £70 penalty, £35 if paid within 21 days | None |
| Glasgow, Edinburgh, Aberdeen and Dundee | No paying to enter; fines from £60, doubling for repeats | Over 30 years, a type no longer made, kept original; automatic |
| Wales and Northern Ireland | No charging zones | Not needed |
London first. ULEZ covers every borough, every day except Christmas Day, and exempts all vehicles built before 1 January 1973 and vehicles over 40 in the historic tax class. So 1985 cars became ULEZ-exempt this year once their owners moved them into the class. The FBHVC warns that TfL's online checker looks only at emissions standards and can wrongly show a historic car as chargeable, so don't panic at a red result. Foreign-registered historics must register with TfL before driving in. The Congestion Charge went up from £15 to £18 a day on 2 January 2026 and has no historic discount, so a ULEZ-exempt E-type still pays it on a weekday afternoon in the West End.
Outside London, England has seven charging clean air zones, but only Birmingham and Bristol charge private cars. The historic exemption is national and comes straight from DVLA records, so a car in the historic class is exempt without applying. The exception is a historic car on foreign plates, which must apply in advance for Birmingham.
Scotland's four zones in Glasgow, Edinburgh, Aberdeen and Dundee can't be paid to enter. They exempt historic vehicles automatically on age, at 30 years rather than 40, but only if the car is a type no longer in production and kept in its original state, so a heavily modified car can fall foul of them. The Scottish online checker can't show exemptions either.
Then there's Oxford. Since 28 September 2026, six experimental traffic filters have stopped private cars passing at set times: Hollow Way and Marston Ferry Road from 7 to 9am and 3 to 6pm, and St Clement's Street, St Cross, Hythe Bridge Street and Thames Street from 7am to 7pm, every day of the year. There is no historic exemption and no permit for visitors, and classic motorhomes are caught too. First offences get a warning during the first six months, which by my reckoning runs to around 28 March 2027. If your club's run goes anywhere near those roads, plan the route now.
Official sources
- ULEZ: discounts and exemptionsTfLThe pre-1973 and historic-class exemptions, and the rule for foreign-registered historics.
- Congestion Charge discounts and exemptionsTfLConfirms there is no historic discount. Motorcycles are exempt.
- Drive in a clean air zoneGOV.UKThe single checker and payment service for England's zones.
- Clean Air ZonesGOV.UKWhich zones charge cars, and the national exemptions list.
- Guide to UK clean air and low emissions zonesFBHVCThe best city-by-city overview for historic vehicles.
- About the traffic filtersOxfordshire County CouncilFilter locations, times and penalties. Read it before any run through Oxford.
- Discounts and exemptions from the ZEZ chargeOxfordshire County CouncilThe zero emission zone's historic exemption.
- Vehicle exemptions for Low Emission Zonesmygov.scotScotland's 30-year historic exemption and its conditions.
Driving licences, penalties and older drivers
The government's Road Safety Strategy, published on 7 January 2026, came with a stack of consultations, and two of them matter to classic owners. The penalties consultation, which closed on 11 May 2026, proposes three points for not wearing a seat belt, considers points and vehicle seizure for driving without a current MOT and for incorrect or false number plates, and asks whether to lower the drink-drive limit in England and Wales, and to what level. Scotland's is already lower. The government promised a summary of responses within three months of the close. It had not appeared by November.
Today the seat belt law only applies where belts are fitted, and nothing in the consultation suggests changing that, so a car built without them should stay legal, though you can't carry a child under three in it and older children must sit in the back. And if points for driving without an MOT do arrive, wrongly claiming the MOT exemption on a substantially changed car becomes a much more expensive mistake.
The eyesight consultation, which also closed on 11 May, proposes compulsory eyesight tests when you renew your licence from 70, every three years, or more often from 75, 80 or 85. Who would test and who would pay are still open questions. Renewal itself is unchanged: every three years from 70, free online. With the average historic vehicle owner now 66, according to the FBHVC's 2025 survey, this one would reach a lot of club members.
Heavier historics carry on as before. A pre-1960 goods vehicle used unladen counts as an exempted goods vehicle under the driving licence rules, lorries first used before 1977 can be exempt from operator licensing within weight limits, and a lorry over 25 years old used non-commercially counts as historic for drivers' hours. In Wales, the 20mph default stays: the Senedd rejected a motion to scrap it on 30 September 2026, and councils are moving selected roads back to 30mph one at a time.
Official sources
- Proposed changes to penalties for motoring offencesDepartment for TransportWhere the decision on seat belt, MOT and plate penalties will appear.
- Introducing mandatory eyesight testing for older driversDepartment for TransportWhere the decision on eyesight tests from 70 will appear.
- Road safety strategyDepartment for Transport, 7 January 2026The strategy behind all of the above.
- Renew your driving licence if you're 70 or overGOV.UKRenewal at 70 and every three years after.
- Seat belts: the lawGOV.UKThe rules for cars built without belts, including carrying children.
- Being a goods vehicle operator: exemptionsGOV.UKWhether a historic lorry needs an operator licence.
- Introducing default 20mph speed limitsWelsh GovernmentThe Welsh 20mph rules and how roads go back to 30mph.
Insurance and laying up
The Motor Vehicles (Compulsory Insurance) Act 2022 confined compulsory motor insurance in Great Britain to roads and other public places, so track days, private-land events and motorsport now sit outside it, and Northern Ireland passed its own version the same year. Organisers still face civil liability and whatever conditions the venue sets. Rally organisers face a new cost: since 5 May 2026, Motorsport UK has added a road-section top-up insurance master policy to permitted events on the open road, at £25 to £60 a head on the permit fee. It tops up each competitor's own motor insurance rather than replacing it.
If the car is laid up for the winter or a long restoration and you stop taxing or insuring it, make a SORN. It's free, and it keeps you legal while the car is off the road. The penalties consultation also floats tougher penalties for uninsured driving and points for false declarations to insurers, both still proposals.
Official sources
- Motor Vehicles (Compulsory Insurance) Act 2022legislation.gov.ukWhy track days and private land fall outside compulsory insurance.
- Vehicle insuranceGOV.UKThe basic duty to insure.
- Make a SORNGOV.UKTaking a car off the road for the winter or a restoration.
- Road-section top-up insuranceMotorsport UK, 27 April 2026Cover and cost for permitted road events.
Buying, selling, importing and exporting
Capital gains first, because it is so often mislabelled. Ordinary private cars, vintage and classic ones included, aren't chargeable assets under section 263 of the Taxation of Chargeable Gains Act 1992, so a sale produces no gain and no allowable loss. That isn't the chattels rule, which is a separate £6,000 exemption for other personal possessions. HMRC treats racing cars, single-seaters, commercial vehicles and motorcycles differently, though they are usually exempt anyway as "wasting assets" unless capital allowances were or could have been claimed. Neither Budget changed any of it.
Importing a car normally costs 10% duty (nothing with proven EU or Japanese origin) and 20% VAT. A genuine collectors' piece pays no duty, and VAT on only a quarter of its value, which works out at an effective 5%. HMRC's import VAT guidance, updated on 2 November 2026, sets the tests out together: at least 30 years old or out of production, in original state, scarce, not normally used for its original purpose, traded outside the normal market, of high value, and marking a step in the evolution of human achievement, with separate routes for cars with a historic event record or significant racing success. Modified and hot-rodded cars are excluded. Don't assume an ordinary 30-year-old import qualifies, and get an Advance Tariff Ruling before the car is shipped, because HMRC can't issue one once it has reached customs.
Every permanent import must be notified on HMRC's NOVA service within 14 days, and the DVLA won't register the car until that's done. If the foreign registration papers are missing, the DVLA may accept a letter from the manufacturer or a club as proof of age. Moving a car between Great Britain and Northern Ireland for personal use is neither an import nor an export.
Overseas entrants coming over for a UK rally or tour can usually use their car here for up to six months in twelve under temporary admission, claiming relief on form C110, provided it isn't sold, lent or hired. ATA carnets cover exhibition and competition cars, but not cars brought in for auction or ordinary touring.
For dealers, HMRC withdrew VAT Notices 718 and 718/1 on 2 November 2026 and moved the margin scheme rules into new GOV.UK guidance. It looks like a change of format rather than of rules, so the main job is updating the references on your paperwork.
Official sources
- Taxation of Chargeable Gains Act 1992, section 263legislation.gov.ukWhy selling a private classic normally creates no capital gains tax.
- CG76906: wasting assets: road vehiclesHMRC manualHMRC's own list of which vehicles are treated differently.
- Importing vehicles into the UKGOV.UKThe step-by-step for buying a car abroad.
- Importing vehicles: telling HMRCGOV.UKThe 14-day NOVA rule and the documents it needs.
- How to value goods for import VATHMRC, updated 2 November 2026The effective 5% route for collectors' cars and its tests.
- Classifying vehiclesHMRCThe collectors' piece tests, and why to get an Advance Tariff Ruling first.
- Importing vehicles: temporary importsGOV.UKForm C110 for overseas visitors bringing cars to UK events.
- Buying and selling second-hand motor vehicles using the VAT margin schemeHMRC, updated 2 November 2026The margin scheme rules for collectors' cars and rebuilt vehicles.
- Taking a vehicle out of the UKGOV.UKPermanent export, and retaining a private number first.
For club secretaries
The DVLA's reforms put listed owners' clubs at the centre of things. The new V765 form expects the club to have the car inspected by someone not connected with the applicant, lets any listed club certify copies of precious documents so owners needn't post their buff logbooks, allows the club to charge a fee but not to insist on membership, and lets it send a supported application straight to the DVLA. A reconstructed classic can't now be registered at all without a club inspecting it, supporting it and dating its parts. The DVLA publishes no criteria for how a club gets onto its list, or for the standard its inspectors must meet, so the people to ask are its Kits and Rebuilds team or the FBHVC.
Martyn's Law, formally the Terrorism (Protection of Premises) Act 2025, is expected to come into force in spring 2027, and the FBHVC says April. Premises that include a building, used for one of the purposes the Act lists, where 200 to 799 people may be present at once, staff included, fall in the standard tier. Events with 800 or more people on site at once, staff included, where entry is checked by ticket, pass or membership, fall in the enhanced tier. The government's own estimate of average costs is £330 a year for the standard tier and £5,210 for the enhanced. Most club runs and small shows look to sit outside it, and an outdoor show with no building and fewer than 800 people is outside it altogether, but a show, concours or autojumble with 800 or more people on site at once probably won't be, and a membership check at the gate counts as an entry check. The Security Industry Authority's final guidance is due this autumn, and the FBHVC, which has volunteered to test the notification system, advises organisers not to buy compliance products yet.
If your club runs an online forum or members' noticeboard, the Online Safety Act has applied since March 2025, and the FBHVC's note is the place to start.
FBHVC membership costs a club 47p a member a year, or a flat £30 for clubs of 63 members or fewer. Its 2027 dates are Club Expo on 16 January and the AGM on 16 October, both at the British Motor Museum, Gaydon, and Drive It Day on 25 April. For the figures every club newsletter quotes, its 2025 survey puts the historic vehicle movement at £7.3 billion a year, with 1,934,178 historic vehicles, 690,777 owners, an average owner age of 66 and 88% of owners in at least one club. If your club isn't yet in our club directory, it should be.
Official sources
- Register a vehicle under its original registration number (form V765)DVLACheck your club is on the V765/1 list, and read what the form now expects of you.
- Understanding Martyn's Law and the SIA's role as regulatorSecurity Industry AuthorityWhether a club event is in scope, and how notification will work.
- Terrorism (Protection of Premises) Act 2025: statutory guidanceHome OfficeThe official guidance, including how to count people on site.
- Martyn's LawFBHVCPlain-English guidance for club show organisers.
- Clubs with online forums warned to actFBHVC, 6 March 2025The starting point for a club forum under the Online Safety Act.
- Why join us?FBHVCMembership fees and benefits for clubs.
- National Historic Vehicle Survey 2025FBHVCThe official figures for the historic vehicle movement.
- Closed road event applicationsMotorsport UKHow a club applies to run motorsport on closed public roads.
For restorers
The money first. The government has paid all training and assessment costs for apprentices aged 16 to 21 at employers who don't pay the apprenticeship levy, which covers most restoration businesses, since April 2024. Under the 2026-27 funding rules, for starts from 1 August 2026, that extends to 16 to 24-year-olds, with 95% paid for those aged 25 and over. A new £2,000 hiring payment applies to 16 to 24-year-olds starting from 1 October 2026, in two halves that fall due at 90 and 365 days, though it can be changed or withdrawn during the year with three months' notice, and the existing £1,000 for 16 to 18-year-olds still stands. The route is the Level 3 Heritage Engineering Technician apprenticeship (ST0571), with a £26,000 funding band and a typical length of 42 to 48 months, delivered through the FBHVC's Federation Skills Trust and the Heritage Skills Academy. On my reading, a small restorer taking on a 17-year-old this winter pays nothing towards the training and receives £3,000, which leaves wages and patience as the real costs. There is a full worked example in the Chronicle.
On the workshop floor, photograph every VIN stamping, plate and the engine number before you cut an old shell off, keep the receipt that states the replacement's specification, and tell the DVLA once the car is finished. Never reuse major parts from a Category A or B write-off. The registration section above and our full write-up of the DVLA changes cover the rest.
Electric conversions keep the car's identity, reported on V627/3, and the DVLA changes the fuel type and tax class "where the law allows". What nobody official has said is whether a pre-1986 car keeps the historic tax class or the MOT exemption once converted. FIVA and the FBHVC say a converted car stops being historic, while the Historic and Classic Vehicles Alliance, the trade body, launched professional standards for conversions in the summer of 2026. The Treasury says cars converted from petrol or diesel to electric will be outside the new pay-per-mile tax when it starts in April 2028, but I can't find that in its draft law, so wait for the final Finance Act before relying on it.
Independent restorers' access to repair information, tools and training rests on the Motor Vehicle Agreements Block Exemption Order 2023, which runs until 31 May 2029. And if you're a restorer and not yet in our restorers directory, drop us a line.
Official sources
- Heritage engineering technician (ST0571)Skills EnglandThe apprenticeship standard, its duration and the £26,000 funding band.
- Apprenticeship funding rules: 2026 to 2027GOV.UKThe rules behind free training for under-25s and the £2,000 payment.
- Employing an apprenticeGOV.UKThe step-by-step for a small business taking its first apprentice.
- Federation Skills TrustFBHVCHow the heritage apprenticeship scheme works.
- Heritage Skills AcademyTraining providerWhere to start recruiting and training a heritage apprentice.
- Minimum professional standards for classic vehicle electrificationHCVAThe trade's standards for electric conversions.
- The Competition Act 1998 (Motor Vehicle Agreements Block Exemption) Order 2023legislation.gov.ukIndependent access to repair information, tools and training.
Where the official sources disagree
Two places where the official sources contradict each other or leave a gap, and what I would do about it.
Reconstructed classics and the MOT. The DVLA's INF318 leaflet says a club-dated reconstructed classic over 40 qualifies for the historic tax and MOT exemptions. The DfT's 2026 MOT criteria say every reconstructed classic counts as substantially changed unless it has been taxed as historic and left unmodified for 30 years. Until one of them backs down, follow the DfT, whose rule says you must not claim the exemption if you can't confirm the car hasn't been substantially changed. Keep putting it through an MOT.
Electric conversions. The DVLA keeps a converted car's identity and changes its tax class where the law allows, FIVA and the FBHVC say it stops being historic, and the DfT's MOT criteria say nothing at all. An electric motor isn't an engine the maker offered for the model, so on the DfT's test a converted classic probably needs an MOT every year for 30 years after conversion. That is my reading, not an official one, so ask the DVLA and the DVSA before relying on anything. The tax side has its own mismatch: the Treasury promises that conversions will be outside the pay-per-mile electric car tax from April 2028, but its draft law doesn't yet say so.
And a couple of smaller niggles. GOV.UK still only mentions the 1 April 2026 cut-off for the tax class, but the law and the Treasury's written answer of 28 October 2026 settle the 2027 date. And the MOT regulation says "at least 40 years", where GOV.UK says "more than 40 years ago", so use GOV.UK's wording and don't push your luck on the exact birthday.
Keeping up to date
Rules for classics rarely change with a bang. They change in a leaflet reissued on a Thursday, or an answer to an MP's written question. These are the places to watch, and I check this page against them regularly. For the news as it happens, the Classic Chronicle covers it, and our 2027 round-up, classic car law changes 2027, has the detail on what's coming next year.
Where to watch
- DVLA, 40-year rule, fuel, LEZ, FAQFBHVCThe Federation's legislation hub, the movement's early-warning system.
- ConsultationsFBHVCWhat the Federation is telling government on our behalf.
- DVLA news and communicationsGOV.UKNew DVLA announcements, newest first.
- DVLA business plan 2026 to 2027DVLAThe DVLA's own dated targets for the year.
- The Historic and Classic Vehicles AllianceHCVAThe trade body's campaigns and guides.
- FIVAFIVAThe international federation, for touring abroad and FIVA identity cards.
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