Summary

There is a legal requirement to pay tax on motor vehicles used on a public road. This can be paid 6 monthly or annually or by monthly direct debit payments. This tax is also known as vehicle excise duty (VED).

It is an offence to use or keep an untaxed motor vehicle on a road, even when not in use, for any period — however short.

Employers' Duties

The “employer” in this case is the vehicle keeper, whose duties are to:

  • ensure that VED is paid at the correct rate

  • renew the VED by the due date

  • if the VED is not to be renewed, make a SORN declaration

  • notify DVLA when a vehicle is disposed of.

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