Car tax and SORN, explained for buyers
Tax status looks like a boring detail until you are standing next to a car you legally cannot test drive.
The rules that matter
- Tax does not transfer with the car. The moment a car changes keeper, its tax ends. You must tax it (online, minutes) before driving it home — even from the seller's street.
- SORN means off the road, fully. A SORN'd car cannot be driven or even parked on a public road. If the car you are viewing is SORN'd, a road test drive is illegal unless it is first taxed (and MOT'd).
- No MOT usually means no tax. You cannot tax a car without a valid MOT (limited exceptions like driving to a pre-booked test).
What the status tells you about the car
A long-SORN'd car has been sitting: expect flat spots, perished rubber, tired battery and brakes that need attention. "Untaxed" plus "MOT expired" on a car advertised as a daily driver deserves an explanation. Neither is disqualifying — both belong in the price.
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