Not an off-road vehicle, but a vehicle taken out of use. In the UK we
either tax and insure a car for a rolling 12 months, or we have to notify
the authorities that it has been taken out of use - a Statutory Off Road
Notification. Particularly in the case of a restoration that may take some
years you wouldn't want to tax (in the case of cars built after 1972) and
insure a vehicle that wasn't going to be used for some time, and if you just
stop taxing or insuring a vehicle without declaring SORN you get fined.
However some people only tax their summer classic for the six months of
summer, declaring SORN for the winter months, to reduce running costs. It's
supposed to prevent people getting away without taxing, insuring or MOTing
(annual safety check) their vehicle but in practice those sorts of people
have vehicles that aren't even on the books anyway for various reasons, and
it's generally law-abiding people that get caught out, either through a
simple omission or something more sneaky. Imagine you declare SORN and send
your car away to be restored. If the restorer trailers the car anywhere at
any time, and one of the number plates is still on the car, it can be picked
up by an Automatic Number Plate Recognition camera, and the owner gets fined
for using a car on the road that he has declared as SORN. Saying it was on
a trailer at the time gets you nowhere.
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What does "off road" mean? Up on blocks, in storage, etc.?