Yup that's it basically.... It used be that way up to 2010 but they froze it at 1/1/1980.Originally Posted by Paddy
It would more than likely be done the same way as Vintage Tax (Also 30year rolling) it'll go by the date of first registration, So if your car was first registered in December 1984, It's not exempt from testing until December 2014.
AFAIK, The UK was exempting pre-1960 from MOT, But there now having a rolling 30year exemption.