DVLA have recently introduced a tightening of the procedure for registering re-built vehicles, which applies particularly to Land Rover vehicles with their 'meccano' type constructions, and therefore particular suitability for hybridisation. If you are planning to build or buy a hybrid with 25 year tax exemption, beware.
Points are allocated to various major sub-assemblies of the vehicle, and if you wish to retain the 25 years exempt status, you have to 'retain' 8 points or more of the original vehicle.
Chassis -5 points
Suspension - 2 points
Axles -2 points
Transmission - 2 points
Steering - 2 points
Engine - 1 point
So - Case 1 - You have a pre-Jan 73 Land Rover and you put a newer Range Rover engine and gearbox into it, you can still use the tax exempt registration of the Land Rover as you have retained the Chassis 5 points, Suspension 2 points, Axles 2 points and Steering 2 points - a total of 11 points.
But - Case 2 - You have a pre- Jan 73 Land Rover and decide to rebuild it onto a coil sprung chassis, with RR axles and suspension, you only have three credit points for the LR engine and gearbox, so there is no way this type of rebuild can retain the Land Rover's tax exempt registration. To claim tax exemption on such a vehicle is a criminal offence, even if you bought the vehicle already converted and simply go to the Post Office and claim another tax exempt licence disc.
Obviously the main concern here is that any Land Rover model originally built on leaf springs, and now sporting coil springs, combined with a tax exempt status, needs a thorough check before purchase.
The above information is only a guide Muddy Pluggers ORC does not accept any responsibility.