Under the current rules a car does not become exempt from Vehicle Tax until it is at least 40 years old. There are vehicles within the 20 to 40 year age bracket that are well loved, modern classics and without a reduction in tax, we may see these vehicles disappear from our roads.
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As the owner of a 20-year old modern classic, which is seldom driven more than a 1000 miles a year, I have just had my Vehicle Tax reminder though and even if I were to SORN the vehicle for 6 months of the year, it would still cost me £180 for 6 months. I like to take advantage of the occasional sunny day, year round, so I must pay £320 for this privilege. And there are owners of other models of the same car paying nearly £400 a year.