The short answer
- Making a SORN is free and takes a few minutes online.
- You get back tax for every full calendar month left after the month the DVLA receives the SORN.
- A car on the £200 standard rate with SORN on 15 October and tax due on 1 April gets £83.33 back.
- A SORN car must be kept off public roads, except to drive to a pre-booked MOT.
What a SORN is
Every vehicle registered in the UK must either be taxed or declared off the road with a SORN. A SORN lasts until the vehicle is taxed again, sold, scrapped or permanently exported. You do not need to renew it each year.
When to make a SORN
- The car is off the road for repairs or restoration.
- You are storing a car over winter, for example a classic or convertible.
- You are abroad for a long time and the car is parked on private land.
- The car has failed its MOT and you are not ready to fix it.
You do not need a SORN if you are selling, scrapping or exporting the car. Telling the DVLA about those cancels the tax and gives a refund automatically.
How to make a SORN
- Online or by phoneUse the 16-digit reference on your tax reminder or the 11-digit V5C reference
Available 24 hours a day.
- By postFill in the V890 form or the SORN section of the tax reminder
Takes longer to process.
- Straight awayTax is cancelled and any Direct Debit stops
You get a confirmation letter.
How the refund works
The DVLA refunds every full calendar month of tax left after the month it receives your SORN. Part months are not refunded, so it makes no difference which day of the month you make the SORN. Waiting until the next month loses a month’s tax.
- Monthly tax: £200 ÷ 12£16.67
- Full months left: November to March5
| Yearly tax | Refund |
|---|---|
| £200 | £83.33 |
| £640 (with the expensive car supplement) | £266.67 |
If you pay by Direct Debit, the payments simply stop. The refund is usually sent within six weeks to the address on the V5C.
Rules while a car is SORN
- Where
- Kept on a drive, in a garage or on private land
- Driving
- Only to a pre-booked MOT test
- Where
- Parked on a public road, even outside your home
- Driving
- Any other journey
Insurance and MOT
You do not need insurance for a SORN car under the continuous insurance rules. Many owners keep fire and theft cover while it is stored. Cancelling £40 a month of cover for six months saves £240, on top of £100 of tax at the £200 rate.
You also do not need an MOT while a car is SORN, but you need a valid MOT before you can tax it again.
Putting the car back on the road
To use the car again, tax it online or at a Post Office. Taxing it ends the SORN automatically. You will need a valid MOT, if the car needs one, and insurance from the moment it goes on the road. Tax always starts from the first of the month.
Penalties
- Untaxed and not SORN: an automatic £80 late licensing penalty, reduced to £40 if paid promptly.
- Using or keeping a SORN car on a public road: a fine of up to £1,000, and the car can be clamped or impounded.
- No insurance on a car that is not SORN: an £100 fixed penalty and possible prosecution.
Selling a SORN car
The SORN ends when the car changes hands. The new keeper must tax it or make their own SORN.
SORN or keep it taxed?
If a car will be off the road for a month or more, a SORN usually saves money. On the £200 standard rate, each full month off the road saves £16.67 in tax. Cars paying the expensive car supplement save £53.33 a month. Six months off the road with £40 a month of insurance cancelled saves £340 in total at the standard rate.
For a short break of a few weeks, the saving is small, and you lose the month the SORN is made. Keeping the car taxed and insured can be simpler if you might need it at short notice.
Seasonal and classic cars
Owners of convertibles, motorbikes and classic cars often SORN them over winter. Historic vehicles over 40 years old pay no vehicle tax but still need to be taxed in the historic class or declared SORN. When you put a stored car back on the road, check the battery, tyres and brakes, and make sure the MOT is still valid.
Selling, scrapping and exporting
| What you do | How the tax ends | Refund |
|---|---|---|
| Sell or transfer | Tell the DVLA online or with the V5C | Full months left |
| Scrap | The authorised treatment facility tells the DVLA | Full months left |
| Export | Send the export section of the V5C to the DVLA | Full months left |
| Keep off the road | Make a SORN | Full months left |
Common mistakes
- Leaving a SORN car on the street. Even parked outside your home, it must be taxed.
- Letting tax lapse without a SORN. This triggers the automatic £80 penalty.
- Driving to anywhere but a booked MOT. Insurance may also not cover a SORN car on the road.
- Forgetting to tax it again. Tax before you drive, and check the MOT and insurance too.