A Statutory Off Road Notification — SORN — is a legal declaration that keeps your vehicle off public roads without paying road tax. In the UK, you must have a valid SORN if you want to keep a vehicle on a public road without taxing it. In 2026, this guide covers everything about SORN declarations, how to renew them and what you can and cannot do with a SORN vehicle.

What Is a SORN?

A SORN is a legal declaration to DVLA that a vehicle is not being used on public roads. It exempts the vehicle from vehicle excise duty — road tax — for as long as it remains valid and the vehicle is not used on the road. Without a SORN, keeping an untaxed vehicle on a public road is illegal and results in fines.

SORN applies to vehicles kept on any public road in the UK. A vehicle kept entirely on private land — in a garage, on a driveway or on private property — technically does not require a SORN, though declaring one is still advisable as it formally documents the vehicle's off-road status.

When Is a SORN Required?

A SORN is needed when:

  • You want to keep a vehicle off the road without paying road tax
  • You have bought a vehicle and it is not yet taxed
  • Your road tax has expired and you are not driving the vehicle
  • You are keeping a project car off the road during restoration
  • You have declared the vehicle off-road for any reason

A SORN is automatically renewed by DVLA — you do not need to renew it annually. As long as you do not bring the vehicle back on the road, the SORN continues indefinitely. However, it is worth checking the DVLA record periodically to confirm the SORN status is correctly recorded.

How to Declare a SORN

You can declare a SORN in several ways:

  • Online: At gov.uk/statutory-off-road-notification — requires your vehicle registration number and V5C reference number
  • By phone: Call DVLA on 0300 790 6802
  • By post: Write to DVLA, Swansea SA99 1AR with your vehicle registration, VIN and signature

SORN vs Road Tax — Key Differences

A SORN vehicle:

  • Is exempt from road tax — no payment required
  • Cannot be driven on any public road
  • Cannot be parked on a public road
  • Is exempt from MOT requirements as long as the SORN is in force
  • Cannot be sold without either taxing it first or transferring the SORN to the new keeper

What Can You Do with a SORN Vehicle?

A SORN vehicle can be:

  • Stored in a garage, private driveway or on private land
  • Worked on, restored or modified
  • Sold to a new keeper (the SORN transfers to the new keeper automatically on transfer of registration)
  • Transported on a trailer to a place of repair or storage — but not driven
  • Subject to MOT testing if voluntarily taken to a test centre

A SORN vehicle cannot:

  • Be driven on any public road
  • Be parked on a public road — not even for loading
  • Be used on private land that is accessible to the public (for example, a public car park)

Bringing a SORN Vehicle Back on the Road

To cancel a SORN and return the vehicle to the road, you must:

  1. Obtain insurance for the vehicle — insurers will not cover an untaxed vehicle until it is being returned to the road
  2. Tax the vehicle — you can do this online at gov.uk/tax-vehicle
  3. The SORN is automatically cancelled when road tax is issued
  4. Ensure the vehicle has a valid MOT if it is over 3 years old

SORN and MOT Exemption

There is a common misunderstanding that SORN vehicles are permanently exempt from MOT. This is not correct. SORN vehicles are exempt from MOT only while the SORN is in force. Once you return the vehicle to the road, it must have a valid MOT before it can be driven — regardless of whether the MOT was valid when the SORN was declared.

Best practice: Always check the MOT status before cancelling a SORN. Driving an MOT-expired vehicle on the first day back on the road is illegal and dangerous.

SORN and Vehicle Recovery

If a SORN vehicle breaks down on the road, it must be recovered — not driven — to a place of repair or storage. Recovery services such as the AA, RAC or a local recovery operator can transport the vehicle. Driving a SORN vehicle on the road — even to the nearest garage — is illegal and results in a minimum fine of GBP 1,000.

Buying and Selling a SORN Vehicle

When buying a SORN vehicle, the SORN transfers automatically to the new keeper when the V5C is registered. The new keeper must then either renew the SORN or tax the vehicle before driving it. A SORN vehicle should be transported to the buyer's premises, not driven.