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Will an MGB retro fitted with a V8 still be classed as historic and tax free?

I'm looking to buy a 1970s MGB GT V8. An original car will be classed as an historic vehicle affecting the need for tax and MoT. Many of the originally 1800cc cars were later converted to V8 by transplanting a Rover engine as fitted in the as-built V8s. So the converted car has the same(ish) spec as those factory built V8s. Will a converted car still be classed as historic and have free tax and be MoT exempt?

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A vehicle built before 1 January, 1979, will qualify for historic road tax from April 2019 - unless it has been substantially altered. Unfortunately, what constitutes 'substantially altered' is currently a bit of a grey area. The definition currently says that to be considered as a vehicle of historic interest (VHI) the following components need to be of a design of which would have been fitted to that vehicle at the time of its manufacture:
• the original unmodified chassis or body shell (including any sub frames) or,
• a new chassis or monocoque bodyshell (including any subframes) of the same specification as the
• suspension (front and back)
• steering assembly
• all axles
• transmission
• engine
An MGB GT that's been converted to a V8, could potentially have had alterations to those components. However, because the factory produced its own V8s it should qualify as a VHI.
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