The Non-Use of Motor Vehicles Act 2013 came into effect on 1 July 2013. The primary purpose of the Act is to replace the system whereby a vehicle was declared off the road retrospectively with a system under which the vehicle must be declared off the road in advance. The provision for retrospective declarations had become a means of evasion of motor tax.
The new arrangements have been fully in force since 1 October 2013. These only allow for a future declaration which must be made in the month before tax falls due, i.e. the declaration must be made prospectively. The declaration of non-use can be made at any time during that month, either via the local motor tax office or online, and is free of charge.
I consider the full calendar month currently allowed for the making of a declaration to be sufficient to enable motorists to make a prospective declaration that their vehicle will be off the road. I have no plans to amend the legislation to allow a declaration to be made on the first working day of a month, as this would provide for the re-introduction of retrospective declarations.