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Exemptions from paying vehicle tax

Vehicles that are exempt from vehicle tax still need to display a tax disc. A ‘free’ tax disc is issued that will need to be renewed each year.

List of vehicles exempt from vehicle tax

The following information gives details about vehicles exempt from tax.

Vehicles used by disabled drivers

If you have a disability, you may not need to pay vehicle tax if you get certain benefits. You may be able to tax your vehicle in the ‘disabled’ tax class.

Mobility scooters, powered wheelchairs and invalid carriages

These vehicles which are used on the road with a maximum speed of eight miles per hour and fitted with a device to limit the speed to four miles per hour on footways will need to be taxed in the disabled tax class.

Old Vehicles constructed before 01 January 1974 (Historic Vehicles)

A vehicle qualifies to enter the 'Historic Vehicle' Taxation Class if it was constructed or manufactured before 01 January 1974. It is important to note that if the date of manufacture is not shown on the Registration Document, keepers will have to produce a certified extract from the manufacturer's records or evidence from an appropriate vehicle enthusiasts club. To license a qualifying vehicle for the first time in the Historic Vehicle Taxation Class, you must make your application to the Vehicle Licensing Central Office:

Record Amends Section
Coleraine County Hall
Castlerock Road
Waterside
Coleraine
BT51 3TA

Your vehicle may be called for inspection and must be made available at either a Driver & Vehicle Agency (DVA), Local Vehicle Licensing Office, or a Driver & Vehicle Agency Testing Centre.

Vehicles being licensed in the Historic Vehicle Taxation Class will be required to renew their licence annually. This will require the production of a current vehicle test certificate (if applicable) and a valid certificate of insurance or a cover note.

All vehicles licensed in the Historic Vehicle Taxation Class are exempt from a licence fee, but must display a nil duty licence disc on the vehicle.

Electric vehicles

Vehicles run by electricity will need to be taxed in the ‘electric vehicle’ tax class. The electricity must come from an external source or an electric storage battery, which is not connected to any source of power when the vehicle is moving.

Mowing machines

A mowing machine will need to be taxed in the 'mowing machine' tax class. The machine must be designed and constructed for the purpose of cutting grass only.

Steam vehicles

All steam-powered vehicles must be taxed in the ‘steam propelled’ tax class.

Agricultural, horticultural and forestry vehicles

Vehicles used solely for the purpose of agriculture, horticulture and forestry are exempt from vehicle tax.

How to tax your vehicle in the exempt tax class

You can change to the exempt tax class at your nearest Driver & Vehicle Agency (DVA) local office or by post to:

DVA
Coleraine County Hall
Castlerock Road
Waterside
Coleraine
BT51 3TA

Renewing your ‘free’ tax disc

DVA will send you a V11(NI) reminder to renew your tax each year.

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