Vehicle Excise Duty
Vehicle Excise Duty, also commonly known as 'VED', 'vehicle tax', 'car tax' and 'road tax', is an annual vehicle road use tax levied as an excise duty which must be paid for most types of vehicle which are to be used (or parked) on the public roads in the United Kingdom. Motor vehicles used on public roads no longer need to display a current vehicle licence (tax disc) as proof of payment which will not be issued without prior proof that the vehicle has valid MOT and insurance. A 'Statutory Off Road Notification (SORN)' must be made for a registered vehicle that is not being used on the road, and which has been taxed since 31 January 1998.