Known as the Statutory Off Road Notification (SORN) procedures, the new provisions apply to all licensed vehicles and mean that the registered keeper must inform the DVLA if a vehicle does not have a tax disc because it is off the road. Examples include leased vehicles coming off contract where the contract hire company obtains a road tax refund, but holds on to the car for some time before disposal; or fleets disposing of cars through used car dealers when the tax disc has expired.
In both cases, the registered keeper is obliged to notify the DVLA that the vehicle is off the road or face a £1,000 fine. The penalty for registered owners making a false declaration is even more stringent at up to £5,000 or two years' imprisonment.
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