The Non-Use of Motor Vehicles Act 2013 came into effect on 1 July 2013, replacing the system whereby vehicles were declared off the road retrospectively when next being taxed with a procedure under which vehicles must now be declared off the road in advance. The Act provided for a three month transition period from 1 July to 30 September 2013 to allow vehicle owners to bring their motor tax status up to date by making both a retrospective and prospective off-road declaration. The Act does not allow discretion to extend the deadline beyond the 3 month transition period provided. I am aware that many people made significant efforts to act within the transition period, and that documentation received before the end of this period continues to be processed by local authorities. I have no plans to extend the deadline.