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 operate and manage projects to improve road networks such as road construction, restoration, reinstatement, realignment, resurfacing and safety improvements.
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.