As per the DVLA tax checker, the surcharge expires on 30/06/2022, so as expected it will need to be paid up to then, however when it comes to 12 months for now, is it prorata for the rest of the time or is the full 12 months due even though there is only 1 month of it being due left.
So far as I can see it's payable each time the vehicle is taxed up from it's first anniversary (ie second year's tax) up until its fifth. No pro rata, it's just an additional amount.
I wonder what happens if you SORN it when the current tax expires and re tax it on 01/07/2022. Or if you cancel the tax, say by transferring the vehicle to your partner after 01/07/22, cop a refund, and then re tax at the standard rate.
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