Since 1 October 2014, customers no longer need to make a separate application for a refund of vehicle tax. A refund is automatically issued when notification is received from the person named on DVLA's vehicle register that a vehicle has been:
sold or transferred
scrapped at an Authorised Treatment Facility
removed from the road and a Statutory Off Road Notification (SORN) made
changed to an exempt duty tax class
Dates of acquisition and/or disposal
Please ensure that the dates of acquisition and/or disposal provided on V5Cs, V5C/2 and V5C/3 are current and accurate as incorrect information could affect the amount of refund calculated.
If taxing on behalf of a new keeper, the V5C/2 should be used at the point a sale is agreed and details of the new keeper completed on the document. The V5C/2 should be passed to the new keeper.