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Statutory Off Road Notification (SORN) is required by DVLA when a vehicle is not being used on a public road, and therefore does not require vehicle tax.

Declaring SORN informs DVLA the vehicle is off road, so you won't need to pay any duty, or pay tax on your vehicle.

Statutory Off Road Notification was introduced on 31 January 1998 and applies to vehicles licensed on or after that date. When a vehicle is not taxed or insured, is to be broken down for parts before being scrapped or has been purchased and the new owner wishes to keep it off the road (a SORN cannot be transferred) the owner must notify DVLA that the vehicle is off-road by making a SORN declaration. A new keeper of an unlicensed vehicle must either license or make a SORN declaration. The SORN scheme removes the "do nothing" option.

To enhance this scheme, a new system of continuous registration was introduced on 1 January 2004. The principle measure is to discourage the late licensing of vehicles by automatically issuing keepers of unlicensed vehicles with enforcement letters where no SORN declarations have been made. Under this system the registered keeper remains financially responsible for the vehicle until DVLA has been notified that it is off the road or has been sold, transferred, scrapped or exported. Since its introduction, DVLA has received an increase in the number of both licensing applications and SORN declarations, improving the accuracy of the vehicle register.

Read on to find out when and how to make a SORN declaration.

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