You still have the Summer…
Q16. I have an old vehicle in the garage that hasn’t been used for years. Do I need to declare it off the road?
A16. If you think that, at any stage in the future, the car might be put back on the road then, yes, you will need to make a declaration during the transition period from 1 July 2013 to 30 September 2013 to avoid having to pay arrears, back to the date of expiry of the last motor tax licence, when the vehicle is being put back on the road. If you are absolutely certain that the vehicle will never go back on the road, then you need to do nothing.
Thanks Kevin Whitty