Single Justice Procedure Notice for the offence of no DVLA vehicle tax / SORN

DVLA Offences / No Vehicle Tax


What is the law on vehicle tax?

Any vehicle that is not exempt or declared SORN (subject to a Statutory Off Road Notice) has to be taxed and insured.

The Vehicle Excise and Registration Act 1994

What offences have I committed? How will the DVLA proceed?

  • If a vehicle has not been taxed / declared SORN

    Offences are committed, regardless of whether the vehicle is being used. If a road fund licence has not been purchased, in the absence of a SORN declaration, the offence of "being the registered keeper of an untaxed vehicle" is committed. The DVLA would normally issue a £l80 Fixed Penalty (reduced to £40 if paid within 28 days). If that is ignored, or the vehicle is still not declared SORN, a Court process will be commenced via the Single Justice Procedure, which can result in a significant fine, plus a claim for back-tax.

  • If the vehicle is seen on the road and is therefore "being used" without tax / SORN

    An Out of Court Settlement letter is issued for a Fixed Penalty of £30, plus 150% of the outstanding tax. In the absence of payment, a Single Justice Procedure Notice is issued which can result in a fine of £1,000 or 5 times the road fund licence figure.

  • If the vehicle has been declared SORN but is seen on the road without tax

    An Out of Court Settlement letter for a Fixed Penalty of £30 plus 200% of the outstanding tax will be issued. Failure to resolve will result in a Single Justice Procedure Notice and a fine of £2,500 or 5 times the outstanding tax.

  • Failure to Notify change of keeper

    If you sell / transfer your vehicle, you have an obligation to notify the DVLA as to the new keeper, whether it be an individual, a motor trader, insurance company / salvage company. Failure to do so can result in a Out of Court Settlement Letter of £55, reduced to £35, if paid within 17 days but if that is ignored, a Single Justice Procedure Notice will be issued and the maximum fine is £1,000.

  • If the vehicle is also not insured

    Again, regardless of whether it is being used or not, in the absence of a SORN declaration, an offence is committed and the DVLA will issue a Fixed Penalty of £100, reduced to £50 if paid within 21 days. If it is ignored, the DVLA can and will refer the case to Court, resulting in a fine up to £1,000.

Whilst none of the DVLA commenced processes will result in a penalty point endorsement, if the DVLA refer the case to Court, the financial implications can be severe and it is by no means uncommon for repeat offences to be issued if the registered keeper does not take prompt steps to rectify the oversight.

What other costs can be incurred?

The DVLA can clamp vehicles, impound them and crush them. Fees will be incurred as follows:

Charge Fee
Release of wheel clamp (if paid within the first 24 hours) £100
Release of vehicle from storage £200
Storage charges (per day) £21
Surety fee (payable to reclaim an untaxed vehicle but reimbursed upon production of a valid tax disc within 14 days) £160
It should be noted that if a vehicle is impounded, and is not claimed within 7-14 days Statutory Notice, it can be crushed or auctioned.

What if the vehicle was taxed?

As this is an absolute offence, if defended, the burden of proof is on the Defendant to establish that the vehicle was correctly taxed. The Court is entitled to assume that evidence from the DVLA that no tax has been paid proves the case, unless the Defendant can overcome that burden.

The DVLA have issued a Single Justice Procedure Notice against me without any prior communication. What should I do?

If the first communication you have received is the Single Justice Procedure Notice, it follows that either an Out of Court Settlement letter or a Fixed Penalty has gone missing. In those circumstances, you may be able to persuade the DVLA to reinstate a Fixed Penalty if you can persuade them that previous communications were not received.

If the DVLA insist that the Court process must proceed, seek legal assistance now.

How long do the DVLA have to issue proceedings?

Whilst the DVLA would normally commence proceedings within 6 months, they do in fact, have 3 years in certain circumstances to commence same.

What if I bought a vehicle that was taxed?

Road Fund Licence no longer transfers with ownership. Unless the vehicle was purchased brand new and road tax obtained by the selling dealer on your behalf, you have an obligation to personally tax the vehicle as soon as you become the keeper of same.

What are the benefits of mitigation?

If you present viable mitigation, you may well be able to reduce the fine, costs and back tax payments. If you need guidance on this, we can assist.