Provision is already in place in motor tax legislation to allow a vehicle owner to declare his or her vehicle off the road. A declaration of non-use must be made in the last month of an existing motor tax disc and can be made for any period of between 3 months and 1 year. A further declaration can then be made, if the vehicle is still not in use at that stage.
There is also provision in motor tax legislation for a refund of motor tax where the owner of a vehicle has ceased, because of illness, injury or other physical disability, to use the vehicle. In order to obtain a refund, there must be a minimum period of 3 months remaining on the disc at the time of surrender to the licensing authority. The application for a refund incorporates a declaration of non-use of the vehicle concerned also. If required, a further declaration of non-use can be made in the last month of the period in respect of which a refund has been granted.