Just seen a post on FB about MOT exemption and there seemed to be a bit of confusion. For me the question is academic in a way because I put my cars through MOT anyway, but it relates directly to my Landrover One Ten which was registered in March 1983 (dealer demonstrator) and built in February 1983.

Therefore it becomes tax exempt in April 2024 (wording is April following the calendar year in which it becomes 40)

However, the wording for MOT exemption is different. Although on the .gov website the heading is 'Historic (classic vehicles) MOT and Vehicle tax' the narrative for MOT only talks about 40 years from the date of registration (and no refence to the build date). Similarly the back of the form V112 which is the form to declare MOT exemption, only talks about 40 years from the date of registration (and the bit about significant changes)

So when my MOT expires in June 2023 do I legally have to renew it? I think not (although I will anyway)

This suggests you can go for MOT exemption after exactly 40 yrs, but Tax exemption must wait until the April of the following year.

https://www.fbhvc.co.uk/dvla-mot-questions-answered

Thanks for that< I think that it answers the question, so MOT exemption is at 40 years even if it isn't Historic by then

Generally speaking it's a rolling 40 year exemption based on date of first registration for both tax and MOT when vehicle should also receive historic status.

Currently if your vehicle was first registered between 1st and 7th January 1983 then road tax will be zero although you still need to apply for it each year, when you will be asked to make a declaration that your vehicle has not been extensively modified during the last 30 years such that it qualifies for MOT exemption.

Vehicles first registered later in 1983 will have to wait until 1st April of the following year to be allowed exemption. Until this happens I would ensure MOT status overlaps any of these dates.

So that road tax renewals are all due on 1st January for my elidgible vehicles I retaxed them prematurely (at zero cost) to bring the reminders in line.

Just as a related aside to this ... I know there are differing views on black/silver old style plate (I personally like them fo a traditionally styled car like the Morgan) .... if your car is registered as Historic you can legally fit black/silver plates up until 1980 .... after 1980 you need to retain the reflective plates.

So there's few years window when cars early in the use of reflective plates can retrofit the black plates but a cut-off, so that concession doesn't roll on with historic status after 1980 like the tax/mot exemption.

K