Check the DVLA Web-site, its in the FAQ section; if you have a pre-73 V5, then its HVS tax exampt; BUT, to be assured the vehicle wearing the number plate that V5 belongs to, you are best off, going for a VOSPA approval through the SVA test scheme, where they evaluate the vehicle against a points sceme, and basically it has to have:-
- Original Chaiisis (or exact, un-modified, like for like replacement)
- Original engine (or exact like for like replacement
- Original gearbox/transmission (or... you get the idea! FFS!)
- Original, Axles, brakes and steering, (Or ditto)
Each item has a different points loading, and the chassis is the critical bit.
And the numbers should all match.
Like for like replacement STRICTLY means 'new' replacement, not an engine/box/axles taken from another or numerouse other scrapped cars.
There is some tolerence in there, but if you have an 88" S2 with a salisbury back axle (later SIII LWB spec) and 1 Ton brakes on the front axle, and the later servo set up for them, a 2.5 engine from a defender or sherpa, and a Suffix D gearbox..... they they are likely to be a bit 'iffy' about it.
Give the thing a V8 and coils springs and you are looking at loosing HVS and getting a Q-Plate.
They are, I believe fairly 'sympathetic' to cars that are kept close to factory standard, and genuinely 'restored' in the spirit of a classic car, and hence deservant of HVS, they aren't so keen on old nails botched together for bashing about quarreys or drag-strips, by owners chancing the idea that becouse they have an old V5 they can getaway without paying RFD.
Bottom line is you can 'ring' a ruddy defender as a HVS SII or SIII if you are cheeky enough, and from the examples punted on e-bay and posted on here, plenty do, but it is ILLEGAL, and you know it!
If you want to do it right and be assured of HVS you do the job to the rules, in the spirit of what the rules were put there for, and put it in for assessement, and get a letter from them confirming beyond shaddow of a doubt your vehicle is ellegible and deservant of HVS, and reward you with a RFD exemption cert!
Play in the grey areas to your hearts content; take it to VOSA and have the argument with them ans to whether you can have a ticket, or keep quiet about it and hope no one ever asks awkward questions or takes your car off you and hits you with a big bill for back tax and a find for tax evasion....
choice is yours.....
Start on the DVLA webby......