A Statutory Off Road Notification — SORN — is a legal declaration that your vehicle is not being used on public roads. Understanding when and how to declare a SORN helps you avoid fines and manage vehicles that are temporarily or permanently off the road.
When You Need a SORN
You must declare a SORN if you want to keep a vehicle on a public road without paying road tax. The most common reasons are: the vehicle is being restored or repaired, it is a seasonal vehicle (classic car or motorcycle used only in summer), you have sold the car and are waiting to buy a new one, or the vehicle is simply not being used. Without a SORN, you must pay road tax — even if the vehicle has not moved for months.
How to Declare a SORN
You can declare a SORN online at GOV.UK using your V5C reference number. This is free and takes effect immediately. You can also declare by telephone using the DVLA phone service. Once declared, the SORN is recorded on your vehicle's record and no road tax is payable. The SORN remains in place until you cancel it or sell the vehicle.
The Vehicle Must Be Off the Road
A SORN means the vehicle is kept off the public road — typically on private land, in a garage, or on a driveway. It cannot be kept on a public road without a SORN or road tax. Even if the vehicle is parked on a public road overnight, it needs either valid road tax or a SORN. DVLA and the police can check vehicles on public roads and issue penalties for vehicles without tax or SORN. Related: SORN Explained UK 2026 | SORN Car Tax UK | SORN Car Tax UK 2026 | SORN Declaration UK 2026.
Cancelling a SORN
To cancel a SORN and start using the vehicle on public roads, you must tax the vehicle first. You cannot simply drive the vehicle without taxing it. Tax the vehicle online at GOV.UK using your V5C reference — you will need insurance and a valid MOT if the vehicle is over three years old. The tax takes effect immediately and the SORN is automatically cancelled.
SORN and Insurance
A vehicle on SORN does not need road tax, but it may still need insurance if it is kept on a public road. Insurance companies vary on whether they allow policies to be suspended during a SORN period. Some will reduce your premium; others will not. Contact your insurer to discuss options. If the vehicle is kept on private land such as a garage, you may be able to cancel insurance entirely — reducing costs while the vehicle is off the road.
SORN When Selling a Vehicle
When you sell a vehicle, a SORN is automatically applied by DVLA 14 days after the change of keeper is notified — if the new keeper has not yet taxed it. This protects both seller and buyer by ensuring the vehicle cannot be driven on the road without tax. As a seller, you do not need to declare a SORN yourself if you have notified DVLA of the sale. As a buyer, tax the vehicle immediately to cancel the auto-applied SORN.
Official Resources: GOV.UK Check Vehicle Tax | GOV.UK Vehicle Tax | DVLA Online | MOT Check
Frequently Asked Questions
Q: How much is car tax (VED) in the UK 2026?
Car tax rates in the UK depend on your vehicle's CO2 emissions and list price. Standard rates start from £190 per year for petrol and diesel cars, with zero-rated VED for EVs. First-year rates vary from £0 to £2,605 depending on emissions. Additional premiums apply for vehicles over £40,000.
Q: How do I check if my car is taxed online?
You can check your vehicle's tax status for free on the Gov.uk website at gov.uk/check-vehicle-tax. You'll need your vehicle's registration number (number plate). You can also check via the Motor Insurance Database to verify road tax and insurance status simultaneously.
Q: Can I get a refund on car tax if I sell my vehicle?
Yes — if you sell or scrap your vehicle, you can claim a refund on any full months of remaining road tax. Contact DVLA with the V11 reminder letter or apply online at gov.uk. Refunds are usually processed within 4-6 weeks.
Q: Is road tax refund available when transferring ownership?
No — road tax does not transfer with the vehicle. When you sell your car, the tax is automatically cancelled and any remaining months are refunded to you by DVLA. The new owner must tax the vehicle immediately. As a buyer, always verify the vehicle's tax status before purchasing.
Q: What is the luxury car tax threshold in the UK 2026?
The additional rate for vehicles over £40,000 (list price) adds £410 per year to standard VED rates for years 2-6 of registration. This surcharge brings the annual cost for high-emission vehicles over £40,000 to around £600-690 per year. Pure EVs under £40,000 pay zero VED.