The Non-Use of Motor Vehicles Act 2013 came into effect on 1 July 2013. The Act provides for a declaration of non-use of a vehicle to be made at any time in the month before tax falls due. Where a declaration is not made within the required timeframe, motor tax must be taken out for the minimum period provided for in legislation, along with any arrears incurred by the vehicle owner. A new declaration can then be made at any stage during the final month of the new motor tax disc if the vehicle is thereafter not going to be in use in a public place. These arrangements were well publicised at the time of introduction of the legislation.
In relation to insurance, Article 2(5) of the Road Vehicles (Registration and Licensing)(Amendment) Regulations 1992 provides that, on each application for motor tax, the owner of a vehicle shall produce to the licensing authority (motor tax office), if so requested by that authority, relevant evidence of insurance in respect of the vehicle. Relevant evidence of insurance generally means a certificate of insurance showing that when the motor tax disc comes into operation, there will be in force an approved policy of insurance covering the use of the vehicle.
Notwithstanding the fact that there is already a provision for discretion to be exercised by licensing authorities, I will consider the matter further insofar as it applies to those applying for motor tax in the circumstances described by the Deputy.