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.
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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