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Once a vehicle has been declared 'SORN' then the legal requirement to insure it ceases, although many vehicle owners may desire to maintain cover for loss of or damage to the vehicle while it is off the road. A vehicle that is then to be put back on the road must be subject to a new application for VED and be insured.
A 'Statutory Off Road Notification (SORN)' must be made for a registered vehicle that is not being used on the road, and which has been taxed since 31 January 1998.
Registered vehicles that are not being used or parked on public roads and which have been taxed since 31 January 1998 must be covered by a Statutory Off Road Notification (SORN) to avoid VED. In 2016, VED generated approximately £6 billion for the Exchequer. [2] [3] A vehicle tax was first introduced in Britain in 1888.
SORN, Statutory Off Road Notification, exempting a vehicle from UK Vehicle Excise Duty Topics referred to by the same term This disambiguation page lists articles associated with the title Sorn .
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Vehicles that are not used or kept on public roads must be the subject of a Statutory Off-Road Notification (SORN) if they are unlicensed. [38] In 1937, the direct relationship that existed between the tax and government expenditure on public roads was cut, the proceeds being treated as general taxation. [39]
Pre-2012 logo of DVLA. The vehicle register held by DVLA is used in many ways. For example, by the DVLA itself to identify untaxed vehicles, and by outside agencies to identify keepers of cars entering central London who have not paid the congestion charge, or who exceed speed limits on a road that has speed cameras by matching the cars to their keepers utilising the DVLA database.