There's basic information on scrapping on .gov website.

https://www.gov.uk/scrapped-and-written-off-vehicles

Scrapping is required to be done by an authorised dismantler. I don't think it's any longer possible to legitimately scrap a vehicle on your driveway.

The question of whether you can recover the scrapped parts and use them to rebuild a 'new' vehicle is likely to be in DVLA guidance somewhere; it's not all that new or original. In past, when rules were more lax, vehicles rebuilt that way could, under the 1983 to 2001, registration system, be allocated a dateless plate with a Q prefix.

You would presumably need to get some sort of inspection/approval in order to get the Q plate.

I don't know if there is anything current to fit that gap or what VED rate might be applied.

The DVLA will give you an answer based on facts, law and their internal guidance.

Once you have it and if you think it's wrong then you can explain why and/or use their complaints procedure to get the issue escalated. Escalation might get it looked at by the Dept for Transport or Treasury - not sure where exactly the tax policy resides.

It may though simply be that the law is 'unfair'. It's not just quad bikes. There are lots of vehicles registered as PLG before 31-03-2001 where an identical one that rolled off the line on the same day but was not registered until the following month pays a lower rate based on CO2. In fact ISTR 10 years or so ago, while still an officer in the Civil Service, seeing just such a complaint. Nothing to do with office I worked in but the complainant thought it a matter of administration and justice both of which words were in title of office I was in.

We saw quite a lot of stuff like that and just had to write back summarising the complaint, saying it was nowt to do with us, and suggest he contact the relevant Ministry (DfT) or his MP.

Doing all that seems a lot of faff though for sake of what is probably £155/year (small engine cars under PLG before CO2 became ruling factor).

Edited by Bromptonaut on 15/09/2019 at 10:45