STATUTORY OFF-ROAD DECLARATIONS (SORD).
A SORD is a declaration made by the owner of a vehicle stating that the vehicle will not be used in a public place for a period of time.
SORD's are made on form RF150 - (download Statutory Off-Road application form) and can be for a minimum of 3 months and a maximum of 12 months. However, you can tax the vehicle at any time during the declared Off -Road period. The tax will be from the start of the month in which you are taxing the vehicle.
SORD's must be received in the Motor Tax Office WITHIN THE LAST MONTH of a current tax period or current SORD, i.e. BEFORE the off - road period commences.
SORDs received late cannot be registered and the owner must pay any arrears plus the minimum tax applicable before making a new SORD.
When purchasing a new or used untaxed vehicle you must submit a SORD WITHIN 21 DAYS of the purchase date, regardless of whether or not you have received your new Vehicle Registration Certificate (VRC), if you will not be immediately using the vehicle in a public place. Otherwise, the new owner is liable for the tax from the start of the month in which the vehicle was purchased.
N.B. IT IS AN OFFENCE TO MAKE A FALSE DECLARATION