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)