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You'll have to find me something that states that other than referring to headlights. There's nothing in the MOT manual that precludes the use of led replacement stop and tail lights in the original fitting.
Found this on one of the shops selling HID/LED etc.
5) Are these replacement bulbs legal?
Yes. Xenon or other replacement bulbs found on this website are rated at the same wattage as your existing bulbs and are fully e-marked. If you use your vehicle for off road, display or racing, higher wattage bulbs are available. LED bulbs and HID conversion kits are not strictly road legal as they cannot be E-marked, this does not apply if your vehicle has LEDs or HID's fitted as standard. Higher wattage bulbs are also not road legal. We therefore sell LED bulbs, HID kits and high wattage bulbs for off-road use only.