Q374: Are there any exemptions to road tax?
There are exemptions to road tax for disabled drivers and for those cars, which were constructed before 1st January 1973. There are other exemptions that have not been listed here, as they are not particularly relevant. The DVLA website will have more information, see related website for link.
There is also an exemption for cars who are on their way to a pre-arranged appointment at an MOT testing station or on the way back from one (also includes an exemption for a MOT certificate in these circumstances). However, if you are coming back from an MOT testing station you cannot park it on the road or public place without tax as you will be committing an offence and the vehicle could be clamped or towed.