Author: Dennis Chapman
Published: December 8, 2008
Reading time: 1 minute
This article is 16 years old.
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New legislation from 1 January 2009 will affect many motor dealers who have previously bought part exchange vehicles with a RFL tax disc.
From 1 January 2009 only the current or last registered keeper can apply for a refund. The dealer cannot. It appears this will close a non-vatable income source to many dealers.
The applicant, ie the customer, when surrendering the licence, must have informed the DVLA of:
- the sale, scrapping, export, stealing of the vehicle
- any SORN notification (if the vehicle hasn’t been re-taxed within 21 days of the SORN)
- any taxation in the nil value tax class eg disabled
