Until a few years ago, it was not necessary to carry out a SORN declaration there was merely a requirement to ensure that any vehicle used on the road was taxed and MOT'd as required. The SORN system provides an additional admin burden, especially to classic car enthusiasts who may have multiple restoration projects that will last for a number of years (not to mention the DVLA!). By forgetting to renew a SORN declaration, an offence has been committed! This system undoubtably cost a large amount of money to administer for no gain. Annual SORN declaration provides no additional protection to the public and should be abolished.
Remove the requirement to declare a vehicle off the road every 12 months (SORN declaration). Any vehicle which is not currently taxed should be assumed to be SORN removing an administrative burden from both the motorist and the DVLA. It would remain an offence to use a vehicle that was untaxed.