Every vehicle registered in the United Kingdom must be taxed if used or kept on a public road.
If the vehicle is kept off-road or not used and it is not taxed, it must have a Statutory Off Road Notification (SORN) in force.
An untaxed vehicle without SORN could be wheel clamped or removed and the owner may face a fixed penalty fine.
Vehicles which are exempt and do not require vehicle tax to be paid on them, include:
Even though a vehicle may be exempt from paying vehicle tax, you still need to apply for 'nil value' vehicle tax.
A vehicle will also be exempt when it is being used solely under the following circumstances:
If you do not intend to use or keep your vehicle in a public place or on a public road (for example, in a garage or on private land), you do not need to tax the vehicle, instead you must apply for a SORN.
If you wish to use the vehicle on the road again, you must apply to tax it first.
If you do not meet any of the exemptions above and fail to tax your vehicle, you will be committing an offence.
If you have failed to renew your vehicle tax, it is common for the DVLA to demand an instant penalty against you without going through the courts.
If you believe an untaxed vehicle, or a vehicle that is registered as SORN, is being kept in a public place, you can check the vehicle's status on gov.uk.