Question

Difficulty: MediumVehicle Excise Duty and SORN

Match each vehicle tax or Statutory Off-Road Notification (SORN) scenario to its corresponding legal requirement under UK law.

  • Purchasing a used vehicle from a seller who has remaining months of vehicle taxYou must tax the vehicle immediately in your name before driving, as vehicle tax is non-transferable
  • Making a Statutory Off-Road Notification (SORN) for a car kept on a private drivewayThe declaration remains valid indefinitely until the vehicle is taxed, sold, or officially scrapped
  • Driving an untaxed vehicle with an active SORN to a pre-arranged MOT testThis is a permitted legal exception, provided the journey is direct and the appointment is pre-booked
  • Leaving an untaxed vehicle parked stationary on a public highwayThis is strictly illegal and subject to fines, wheel-clamping, or impounding

Answer

Each scenario matches its legal obligation under UK road and vehicle licensing law: used vehicle purchase requires immediate re-taxing; SORN stays active indefinitely until taxed, sold, or scrapped; driving to a pre-booked MOT is a specific statutory exception; and parking an untaxed vehicle on a public highway is an offence.
Under UK law, vehicle tax does not transfer when buying a car, requiring immediate taxation by the new keeper; a SORN remains valid indefinitely until the vehicle is retaxed, sold, or scrapped; a vehicle under SORN may only be driven on a public road when travelling directly to or from a pre-booked MOT test; and an untaxed vehicle cannot legally be parked or kept on a public road under any circumstances.

Step-by-Step Solution

1
Identify the non-transferability rule of Vehicle Excise Duty upon change of ownership
Purchasing a used vehicle pairs with requiring immediate taxation in the new keeper's name.
Vehicle tax ceases upon ownership change; it cannot be transferred to the new owner.
2
Determine the validity duration of a SORN declaration
Keeping a vehicle on a private driveway under SORN pairs with remaining valid indefinitely until taxed, sold, or scrapped.
SORN does not expire annually and remains in force until vehicle status changes.
3
Apply the statutory exemption for untaxed vehicles under SORN on public highways
Driving to a pre-booked MOT appointment pairs with being a permitted legal exception.
The law permits direct driving to and from a pre-arranged MOT test without road tax.
4
Assess public highway restrictions for untaxed vehicles
Parking an untaxed vehicle on a public highway pairs with being strictly illegal and subject to penalties.
Vehicles on the public road must be taxed at all times; SORN only applies off-road.

Key Concept

Vehicle Excise Duty regulations, SORN validity terms, public highway restrictions, and the statutory MOT testing exemption.
Estimated Time:1m 0s
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