All vehicles that are registered in the UK and used or kept on public roads must be taxed. A Statutory Off Road Notification (SORN) must be in force for any vehicle that is kept off-road and not being used, that is not taxed. Any vehicle that is not taxed or declared SORN could be removed or clamped and the registered keeper could receive a fine.
Please note: Paper tax discs are no longer issued. When you sell a vehicle the tax will not transfer with the vehicle. As a buyer, you will have to tax the vehicle before using it on a public road.
The following vehicles are exempt and do not require vehicle tax to be paid on them, though a ‘nil value’ vehicle tax will need to be applied for:
- emergency vehicles – police, fire, ambulances
- lifeboat haulage vehicles
- invalid carriage not exceeding 508kg unladen
- vehicles not for carriage – driver or passengers
- electrically-propelled vehicles and electrically assisted pedal cycles
- steam-powered vehicles
- vehicles used by a disabled person
- road construction vehicles
- vehicles used between different parts of land – no more than 1.5km used in agricultural, horticultural or forestry purposes
- tractors used for hedge trimming
- snow ploughs and gritters
- vehicles imported by foreign armed forces etc
- Crown, Diplomatic or Consular vehicles
- historic vehicles constructed 40 or more years ago.
A vehicle is also exempt from vehicle tax if it is being used on a public road solely:
- being taken to a pre-arranged MOT
- being taken from a MOT
- during a MOT by an authorised person
- having failed a MOT, whilst being taken to a pre-booked appointment at a garage to have the identified faults rectified, or returning from such a place.
Statutory Off Road Notification (SORN)
A vehicle not being used or kept on public roads must declare it SORN by using your reminder letter V11 or V85/1 from DVLA or online at their website, using your log book or new keeper supplement.
It is valid whilst the vehicle remains in Great Britain until you tax the vehicle, sell it or scrap it.