Vehicle tax exemption for old cars rolls forward one year every 1 April. On 1 April 2027 it reaches cars built in 1986. The DfT and DVLA's make-and-model data counts 4,623 of them licensed and 20,914 with a SORN at the end of 2025. Below is which makes and models they are.
The rule, as GOV.UK and the Act put it
GOV.UK's historic vehicles guidance states this year's cut-off: "If your vehicle was built before 1 January 1986, you can stop paying vehicle tax from 1 April 2026." The date moves because the law is written as a rolling one. The Vehicle Excise and Registration Act 1994, Schedule 2, paragraph 1A makes a vehicle exempt "during the period of 12 months beginning with 1 April in any year if it was constructed more than 40 years before 1 January in that year". Read against 1 April 2027, that is every car constructed before the start of 1987, which is what adds the 1986 cars. The same paragraph sets out exceptions, for vehicles charged at certain other annual rates in Schedule 1 and for some special vehicles put to commercial use.
It is not automatic. GOV.UK: "You must apply for a vehicle tax exemption to stop paying vehicle tax. This is sometimes called putting a vehicle into the 'historic tax class'." And from the same guide's page on vehicles exempt from vehicle tax: "You must tax your vehicle even if you do not have to pay." Where the build date is unknown, GOV.UK gives a registration-date route for this year's cut-off: "If you do not know when your vehicle was built, but it was registered before 8 January 1986, you do not need to pay vehicle tax from 1 April 2026."
The MOT is a separate test with its own wording. GOV.UK says you do not need an MOT if "the vehicle was built or first registered more than 40 years ago" and "no 'substantial changes' have been made to the vehicle", and adds that "you must still keep it in a roadworthy condition".
The 1986 cars, by make
The 10 makes with the most cars built in 1986 still on the record at the end of 2025, licensed and SORN counted separately. The register's "Other" buckets (540 cars) are not makes, so they are left out of the ranking but counted in every total.
| Make | Licensed | SORN | Total |
|---|---|---|---|
| Ford | 545 | 3,668 | 4,213 |
| Austin | 310 | 2,190 | 2,500 |
| Porsche | 586 | 1,411 | 1,997 |
| Volkswagen | 312 | 1,519 | 1,831 |
| BMW | 279 | 1,379 | 1,658 |
| Mercedes | 414 | 1,224 | 1,638 |
| Citroen | 349 | 794 | 1,143 |
| Land Rover | 346 | 573 | 919 |
| Toyota | 129 | 775 | 904 |
| Jaguar | 121 | 660 | 781 |
The 1986 cars, by model
The same cars grouped by the DVLA's generic model, which gathers a range's many versions under one name. 2,330 of the 25,537 have no usable model name in the data (recorded as "model missing", or filed under a make such as "Other British") and are left out of this list rather than guessed at.
| Model | Licensed | SORN | Total |
|---|---|---|---|
| Austin Mini | 287 | 1,955 | 2,242 |
| Ford Capri | 243 | 1,262 | 1,505 |
| Volkswagen Golf | 196 | 985 | 1,181 |
| Ford Escort | 109 | 1,018 | 1,127 |
| Citroen 2CV | 333 | 680 | 1,013 |
| BMW 3 Series | 120 | 697 | 817 |
| Porsche 944 | 190 | 606 | 796 |
| Ford Sierra | 94 | 690 | 784 |
| Jaguar XJ Series | 86 | 466 | 552 |
| Ford Fiesta | 69 | 457 | 526 |
Licensed, SORN, and why both count
The DfT's notes define the two: licensed vehicles "include vehicles that are licensed for use on UK roads, which typically requires paying Vehicle Excise Duty (VED)", and "Vehicles that are not licensed should typically be given a Statutory Off Road Notification (SORN). The keeper can then re-license their vehicle at any time." A SORN car still exists and can come back, which is why both columns are here. For the 1986 cars, SORN outnumbers licensed.
How this page differs from the licensed-by-year table
How many cars from each year are still licensed uses a different DVLA table (VEH1111): Great Britain, licensed cars only, by year of first registration, across every year that table covers. This page uses VEH0124: the whole UK, licensed and SORN, by year of manufacture, and only the one year the tax rule reaches next. A car built in one year and first registered in the next sits in different rows of the two tables, so the counts are not meant to agree.
What the counts cannot tell you
A snapshot, not a live count. The figures are the end of 2025, the latest year in the published file. The count can change from one edition to the next.
Year of manufacture as recorded. Counts use DVLA's year-of-manufacture field, described on the data files page as "Year of manufacture, usually very similar to YearFirstUsed but not always available". The Act's word is "constructed", and the two are not shown to be the same thing. Across every year, 252,651 cars in the file carry no year of manufacture (marked [x], not available), and none of those can be placed in 1986 or any other year.
The registration-date route is not in here. A car that qualifies through its registration date because its build date is unknown will not appear in a count made by year of manufacture.
Records carry errors. The DfT's notes say DVLA "estimate that every variable is correct for roughly 89% of the registered vehicles".
Source and method
Counts: Department for Transport and Driver and Vehicle Licensing Agency, vehicle licensing statistics data files, table df_VEH0124 ("Vehicles at the end of the year by licence status, body type, make, generic model, model, year of first use and year of manufacture: United Kingdom"), files df_VEH0124_AM and df_VEH0124_NZ, dated 27 April 2026. Cars only; rows with year of manufacture 1986; the end-of-2025 column, summed across every year of first use. Definitions: vehicle licensing statistics notes and definitions. Rule: GOV.UK and legislation.gov.uk, as linked above, checked 26 September 2026. Contains public sector information licensed under the Open Government Licence v3.0.
For what the cars of that decade look like on a wall rather than in a table, British classics is the nearest shelf, and the guides index holds the rest of the reading.
Written by Craig Fearn, Petrol & Ink. Last updated .