You can apply to the local authority for a motor tax refund if your taxed vehicle is scrapped, destroyed or stolen or is no longer being used on a public road.
Local authorities may investigate and take action against developers of land or property who do have the required permission or have not met the terms of their permission.
Motor traders and repairers with a valid garage code may apply to the local authority for a licence to transport unregistered or untaxed vehicles on the road.