Here's my note as promised earlier. Hope it doesn't confuse things further
I'm still not clear. Lets consider a real life example (the Yellow Peril).
Firstly, note the car is currently taxed, insured, MOTed, and on-the road.
It was built in October 1978 (as shown by the chassis number)
However, it wasn't first registered until March 1979, and was "declared new at first reg." so the "year of manufacture" on the V5 is shown as "1979"
As I understand it, that means that DVLA consider it's notional build date to be March 1979
Again, as I understand it, MOT exemption starts from age 40. So that means it will become MOT exempt from March 2019?
Now, (again, as I understand it), as far as VED is concerned, a notional build date of March 1979 means that it won't become Tax-Exempt until April 2020?
That means until April 2020, I'll still be paying VED. Furthermore, to complicate matters a bit more, I pay my VED by monthly DD. I have done since the system came in. It makes budgeting far easier, and avoids any risk of forgetting (both well worth the slight extra charge, which I don't happen to agree with, but never mind). So I haven't wasted my life in a Post Office queue or received a V11 through the post, then gone on-line, for years.
So, the $64.000 question is, bearing in mind that the car will not become historic tax class, i.e. tax-free, until April 2020, and is always "taxed up to date" does the process at March 2019 still follow that outlined by Paul (with the exception, of course, that the tax will still be payable)? Or if not, just what *is* the process????? (the current MOT will, of course, run out during this March 2019 - April 2020 time period)