You don’t have to pay vehicle tax on some types of vehicle including:
Vehicles used by a disabled person
You can claim disability exemption when you apply for vehicle tax. Find out if you’re eligible and how to claim.
Disabled passenger vehicles
Vehicles (apart from ambulances) used by organisations providing transport for the disabled are exempt.
Mobility scooters, powered wheel chairs and invalid carriages
They must have a maximum speed of 8mph on the road, and be fitted with a device limiting them to 4mph on footways to be exempt.
See website for further information.
You still need to apply for vehicle tax even if you don’t need to pay vehicle tax.