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. The following information gives details about vehicles exempt from tax.

List of vehicles exempt from vehicle 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.

Vehicle tax for people with disabilities (people with disabilities section)

Mobility scooters, powered wheelchairs and invalid carriages

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.

Mobility scooters - what you need to know

Old vehicles constructed before 1 January 1973 (historic vehicles)

A vehicle qualifies to enter the 'Historic Vehicle' taxation class if it was constructed or manufactured before 1 January 1973. 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 manufacturers records or evidence from an appropriate vehicles enthusiasts club.

To license a qualifying vehicle for the first time in the Historic Tax Class, you must make your application to the Vehicle Licensing Central Office, Record Amends Section, County Hall, Coleraine, BT51 3TA.

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

Vehicles being licensed in the Historic Tax Class will be required to renew their licence annually. This will require the production of a current test certificate (if applicable) and a valid certificate of insurance or a cover note. All vehicles licensed in the Historic Tax Class are exempt from a licence fee, but must display a nil license on the vehicle.

Further information is available from our information leaflet titled,

Electric vehicles

Vehicles run by electric will need to be taxed in the ‘electric vehicle’ tax class. The electric 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.