Conversion vehicles — including campervans, kit cars and modified vehicles — often fall into complex VED categories that differ from standard car taxation. The rules depend on the vehicle's type approval, weight classification and intended use.
Campervan VED Rates
Campervans are taxed differently from standard cars depending on their classification and weight. A campervan with a maximum authorised mass (MAM) under 3,500kg is taxed as a private light goods vehicle — essentially the same as a car, based on CO2 emissions. Zero-emission electric campervans pay just £10 per year. However, a campervan with MAM over 3,500kg falls into goods vehicle VED rates, which can be significantly higher. Check the V5C classification carefully before buying.
Kit Cars and VED
Kit cars — also called construction and use (C&U) vehicles — have their own VED rules. Individual vehicle approval (IVA) kit cars pay VED based on their CO2 emissions if they have type approval. Kit cars without full type approval may fall into a historic vehicle or special vehicle class. The VED rate can vary significantly depending on the kit car type, engine and weight. Check DVLA's specific rate tables for kit cars as they differ from standard car rates.
Modified Vehicles and CO2
Vehicle modifications that change CO2 emissions — such as engine swaps or alternative fuel conversions — may require a new CO2 rating from the VCA. If the modification results in higher CO2, the VED rate may increase. If the vehicle is converted to run on an alternative fuel such as autogas (LPG) or biomethane, the VED rate may be reclassified. The registered keeper must notify DVLA of significant modifications that affect the vehicle's CO2 rating.
Type Approval: Whole Vehicle vs Individual
Conversion vehicles may have whole vehicle type approval (WVTA) if they were manufactured as a complete vehicle, or individual vehicle approval (IVA) if each individual vehicle was inspected. IVA-converted vehicles may have a different VED classification than the base vehicle. A Ford Transit van converted to a campervan by an independent converter typically receives IVA and may be reclassified. Always verify the classification on the V5C and check with DVLA if uncertain.
Historic Vehicle Exemption for Older Conversions
Some conversion vehicles over 40 years old may qualify for historic vehicle exemption from VED. This applies to vehicles substantially in their original condition — so a restored classic campervan or kit car may qualify for £0 annual road tax. However, the exemption applies to the vehicle as classified, not the base model. A 1985 van converted to a campervan in 2024 is still classified as a 1985 vehicle for historic purposes, provided it meets the criteria.