Vehicle Tax & SORN Guide UK
Road tax, SORN, keeper changes and DVLA ownership administration — everything UK drivers need to know about taxing, storing, selling and buying vehicles legally.
Vehicle Tax & SORN at a Glance
Road tax (VED) must be paid on any vehicle used or kept on public roads. Tax does not transfer when a car is sold — the buyer must tax it before driving. SORN a vehicle to store it off public roads without paying tax. Untaxed vehicles face fines up to £1,000, clamping and impoundment. Check tax status free via MotR.
Vehicle Tax & SORN at a Glance
| Topic | Key fact | Action |
|---|---|---|
| Road tax (VED) | Required if vehicle is on a public road | Tax via GOV.UK, phone or Post Office |
| Tax transfer on sale | Does NOT transfer — buyer must re-tax | Previous owner gets refund for full months remaining |
| SORN | Free — declares vehicle off public roads | Declare online at GOV.UK in minutes |
| Driving untaxed | Up to £1,000 fine + clamping | Tax before driving any public road |
| Driving SORNed car | Illegal on public roads | Only permitted to drive to booked MOT or when sold |
| Tax refund | Auto-issued on cancellation | Full months only — no partial-month refund |
In This Guide
What Is SORN?
Statutory Off Road Notification explained
How To SORN A Car
Step-by-step process via GOV.UK
Can You Drive A SORN Car?
When it is and isn't legal to move one
Vehicle Tax Refund Guide
When and how DVLA refunds unused tax
How To Tax A Car
Online, phone and Post Office process
Taxing A Used Car
What happens at the point of purchase
What Happens If You Don't Tax Your Car?
Penalties, clamping, and prosecution
Change Registered Keeper Guide
V5C process for buying and selling
Selling A Car DVLA Checklist
Everything sellers must do
Buying A Car DVLA Checklist
Everything buyers must do
VED Rates: How Road Tax Is Calculated
Vehicle Excise Duty rates depend on when the car was first registered. Three different systems apply:
Registered before March 2001
Taxed by: Engine size
Vehicles up to 1549cc and those above 1549cc pay two different flat rates. Older classics may qualify for historic vehicle (free) status.
March 2001 – March 2017
Taxed by: CO2 emissions
13 bands from zero (Band A: 0–100g/km) up to Band M (over 255g/km). The higher the emissions, the higher the rate.
From 1 April 2017
Taxed by: CO2 at first registration + fuel type
Higher first-year rate based on CO2, then a flat standard rate from year two. Alternatively fuelled vehicles pay a small discount. EVs registered before April 2025 were free; now pay the standard rate.
Buying or Selling? Key Tax Points
Seller checklist
Buyer checklist
Check Tax Status Free
Instant DVLA tax status — taxed, untaxed or SORN — free with any UK registration.
Check Tax Status Free →Frequently Asked Questions
Do I need to tax my car if I'm not using it?
Does vehicle tax transfer when you buy a used car?
How much does road tax cost?
What is the penalty for driving without road tax?
Can I get a refund on road tax?
How do I check if my car is taxed?
Related Tools & Resources
Vehicle tax (VED) and SORN rules reflect the Vehicle Excise and Registration Act 1994 and DVLA guidance. MotR is not affiliated with DVLA, DVSA or GOV.UK. Verify through official GOV.UK sources. Last reviewed 13 June 2026.
What Is SORN?
Statutory Off Road Notification explained — when to use it, what it covers and what it doesn't.