09/07/2007
The COVID-19 pandemic brought unprecedented changes to daily life, and for many motorists, questions arose regarding their vehicle tax obligations, especially for those placed on furlough. The government's advice against non-essential travel and the subsequent lockdowns led many to reconsider their car usage. This article aims to clarify the rules and options available to UK car owners concerning vehicle tax during periods of furlough and lockdown, addressing common concerns and providing practical guidance.

- Understanding Vehicle Tax and Furlough
- Can You Stop Paying Car Tax if Furloughed?
- What is a SORN Declaration?
- SORN vs. Car Tax: Key Differences
- Car Tax Without an MOT During COVID-19
- How to Make a SORN Declaration
- Taxing Your Car Again After SORN
- Penalties for Non-Compliance
- Frequently Asked Questions
- Q1: If I'm furloughed and my car is just sitting on my driveway, do I still need to pay car tax?
- Q2: My MOT expired during lockdown, and I couldn't get it renewed. Can I still tax my car?
- Q3: How long does a SORN last?
- Q4: Can I drive my car to an MOT test if it has a SORN?
- Q5: What happens if I forget to renew my car tax or SORN?
- Conclusion
Understanding Vehicle Tax and Furlough
Vehicle tax, often referred to as car tax or VED (Vehicle Excise Duty), is a mandatory annual payment for most vehicles used or kept on public roads in the UK. The amount payable depends on various factors, including the vehicle's CO2 emissions, fuel type, and registration date. Being on furlough, which means your employer pays you a percentage of your usual salary and the government covers the rest, doesn't automatically exempt you from paying car tax. However, if your circumstances have changed such that your car is no longer being used on public roads, you may have options to reduce or pause these payments.
Can You Stop Paying Car Tax if Furloughed?
The direct answer to whether you can stop paying car tax *solely* because you are furloughed is generally no. Furlough is an employment status, and it doesn't directly alter your obligation to tax your vehicle if it's being used on public roads. However, if your furlough has led to a situation where you are no longer using your car for essential travel, or indeed any travel on public roads, then you can indeed stop paying car tax by making a Statutory Off Road Notification (SORN).
What is a SORN Declaration?
A SORN declaration is a formal notification to the DVLA (Driver and Vehicle Licensing Agency) that you are taking your vehicle off the road. This means you will not use it or keep it on a public road. Instead, it must be kept on private land, such as your driveway, garage, or garden. Once a SORN is in place, you are no longer required to pay vehicle tax for that vehicle. It's crucial to understand that if you make a SORN declaration, you cannot drive the vehicle on a public road until you tax it again. Driving a vehicle with a valid SORN on a public road is illegal and can result in significant fines.
When to Make a SORN Declaration:
- If you are not going to use your car on public roads for an extended period.
- If you have recently bought a car and do not intend to tax it immediately.
- If you have sold a car but have not yet informed the DVLA.
- If your car is being stored in a garage or on private land during a period of lockdown or furlough.
SORN vs. Car Tax: Key Differences
It's important to distinguish between SORN and paying car tax. Paying car tax allows you to use your vehicle on public roads. A SORN declaration informs the authorities that the vehicle is off the road and therefore does not require taxing. Here's a simple comparison:
| Feature | Car Tax Paid | SORN Declaration |
|---|---|---|
| Usage on Public Roads | Permitted | Not Permitted |
| Requirement to Tax | Yes | No |
| Storage Location | Any (though insurance is usually required for road use) | Private land only (garage, driveway, etc.) |
| Notification to DVLA | Vehicle is taxed | Vehicle is off-road |
Car Tax Without an MOT During COVID-19
A common question that arose during the pandemic was how to tax a car without a valid MOT certificate. The government recognised the difficulties motorists might face in getting their vehicles tested due to lockdown restrictions and provided a solution. During the first lockdown, MOT certificates that were due to expire on or after March 30, 2020, were automatically extended by six months. For example, an MOT due to expire in May 2020 would be valid until November 2020. This extension aimed to ensure that people could still tax their vehicles legally, even if they couldn't get an MOT test booked.
It is important to note that while MOT services were permitted to remain open during subsequent lockdowns, provided they followed COVID-secure guidelines, these extensions were a temporary measure. Motorists are still responsible for ensuring their vehicles are roadworthy and have a valid MOT certificate when required.
How to Make a SORN Declaration
Making a SORN declaration is a straightforward process. You can do it online via the GOV.UK website, by phone, or by post. You will need your vehicle registration number and the 11-digit Vehicle Identification Number (VIN) from your vehicle's MOT certificate or your V5C log book.
Online: This is usually the quickest and easiest method. Visit the GOV.UK website and search for 'Declare your SORN'.
By Phone: You can call the DVLA on 0300 123 4321. You'll need to have your vehicle details ready.
By Post: You can download a SORN form from GOV.UK or request one from the DVLA.
Once your SORN is registered, you will receive confirmation. It's important to keep this confirmation for your records. If you need to use your vehicle on a public road again, you must tax it before doing so.
Taxing Your Car Again After SORN
When you decide to use your vehicle on public roads again, you must tax it. This typically requires a valid MOT certificate (unless your vehicle is exempt) and proof of insurance. You can tax your vehicle online, by phone, or at a Post Office branch.
Penalties for Non-Compliance
It is essential to comply with vehicle tax regulations. Driving a vehicle on a public road without valid tax can lead to a fine of up to £1,000. Similarly, failing to make a SORN declaration for a vehicle that is not taxed and not being used on public roads can also result in penalties. If you have a vehicle that is off the road, ensure it is either SORNed or properly taxed. The DVLA actively checks vehicle tax records, so it's crucial to stay up-to-date.
Frequently Asked Questions
Q1: If I'm furloughed and my car is just sitting on my driveway, do I still need to pay car tax?
A1: No, if your car is not being used on public roads and is kept on private land, you can make a SORN declaration to stop paying car tax. This is a common option for those whose travel habits have changed due to furlough or lockdown.
Q2: My MOT expired during lockdown, and I couldn't get it renewed. Can I still tax my car?
A2: During the initial COVID-19 lockdowns, MOT certificates were extended by six months. If your MOT expired within the extended period, you could still tax your vehicle. If your MOT has now expired and you couldn't get it renewed due to ongoing restrictions or other reasons, you should explore options like making a SORN declaration if the car is off the road, or making arrangements for an MOT as soon as possible if you intend to use it.
Q3: How long does a SORN last?
A3: A SORN declaration lasts until you either tax the vehicle or make another SORN declaration for it. It does not expire automatically. However, if you sell or scrap your vehicle, you must inform the DVLA.
Q4: Can I drive my car to an MOT test if it has a SORN?
A4: No, you cannot drive a vehicle on a public road with a valid SORN. The only exceptions are to drive it to a pre-booked MOT appointment or to a pre-booked repair appointment. You must ensure you take the most direct route to the test centre or repair shop.
Q5: What happens if I forget to renew my car tax or SORN?
A5: If your vehicle is on a public road and is not taxed, you risk being fined. If your vehicle is off the road and should have a SORN but doesn't, you could also face penalties. It's best to keep your vehicle's status up-to-date with the DVLA to avoid any issues.
Conclusion
The furlough scheme and lockdown measures presented unique challenges for car owners. While being furloughed doesn't automatically grant an exemption from car tax, the ability to make a SORN declaration provides a vital option for those whose vehicles are not being used on public roads. By understanding the process of SORN and keeping up-to-date with DVLA regulations, motorists can ensure they remain compliant and avoid unnecessary fines. Remember, a SORN is for vehicles kept off public roads, and driving without valid tax or a proper SORN can lead to penalties. Always check the latest guidance on the GOV.UK website for the most current information.
If you want to read more articles similar to Car Tax During COVID: Your Furlough Questions Answered, you can visit the Automotive category.
