Form V112, Declaration of Exemption from MOT Testing, is the DVLA form vehicle keepers use to formally declare that their vehicle is exempt from the annual MOT roadworthiness test. The most common use is for "historic vehicles" — those built or first registered more than 40 years ago — which became automatically MOT-exempt under changes introduced in 2018 (unless substantially modified). Other exempt categories include certain agricultural vehicles, tramcars, and vehicles of a type never required to have an MOT.
Owners of vehicles built or first registered 40 or more years before the current date, where the vehicle has not been substantially changed in the last 30 years (changes to the chassis, monocoque bodyshell, axle/suspension mounting points, wheel steering, or engine specification can disqualify a vehicle from exemption). Owners of certain other exempt vehicle types — such as some tractors, mowers, and specialist vehicles listed in the MOT exemption regulations — also use V112 to make the declaration.
The DVLA considers a historic vehicle substantially changed if, within the last 30 years, the chassis, sub-frame, or monocoque bodyshell type has been changed other than for repair; the vehicle's suspension or steering has changed to a different type; the engine has been substituted for a type not available as an option when the vehicle was built; or axles or engines of a different type have been fitted (subject to specific technical thresholds in the regulations). If any of these apply, the vehicle does not qualify for MOT exemption despite its age, and V112 should not be submitted.
Complete the form declaring the vehicle meets the exemption criteria, and take it to a Post Office branch that handles vehicle tax when you next tax the vehicle (or submit alongside your vehicle tax renewal). You do not need a valid MOT certificate to tax an exempt vehicle once the V112 declaration has been accepted. Keep evidence of the vehicle's age and unmodified status (such as historical registration documents, club verification, or an original build record) in case DVLA or the police query the exemption.
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