Do I need a valid MOT to tax a car in Northern Ireland?
For a vehicle that has reached test age, vehicle tax normally depends on there being a valid test record or applicable DVA exemption on the system.
DVA notes that TEC extensions are updated before vehicle tax is due for eligible cars.
MOT status and vehicle tax are separate legal requirements, but an in-date test is normally part of the vehicle record used when taxing a test-age car.
In Northern Ireland, MOT and vehicle testing is administered by the Driver & Vehicle Agency (DVA), so the official DVA/nidirect service is the reference point for appointments, test status, certificates, fees and retests.
Sources checked for this answer
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