The Non-Use of Motor Vehicles Act 2013 provides that where the owner of a vehicle wishes to declare a vehicle off the road, the declaration must be made in advance during the month of expiry of the vehicle’s current motor tax disc. The requirement to declare a vehicle off the road in the month of expiry of the current disc or current off road declaration is noted in the motor tax reminder issued to vehicle owners.
Where the owner fails to make such a declaration, for whatever reason, and the motor tax on the vehicle expires, it is not possible to make an off road declaration retrospectively. In these circumstances the owner must renew the tax on the vehicle, pay any arrears and then, if they so wish, declare the vehicle off the road in the final month of that new tax disc. The 2013 Act does not provide for any discretion in this regard.