
V4 Vehicle tax
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Requirement
To tax all vehicles operating on public roads.
Purpose
To ensure that the appropriate rate of vehicle tax has been paid for all vehicles used on public roads.
Demonstration
FORS Operators shall have a procedure in place to ensure vehicle tax and vehicle tax exemptions are in place for all vehicles in scope of FORS accreditation.
The vehicle tax procedure shall include a register or planner that includes:
- Vehicle tax requirements
- Vehicle tax expiry dates
- Vehicle tax payments
- Vehicle tax exemptions
Reminders or warnings from a licensing or tax authority should not be relied on as a means of renewal planning.
If vehicle tax payment is not required, an exemption shall be applied for.
Any untaxed vehicles shall be declared as unroadworthy and reported to the licensing or tax authority – Statutory Off Road Notification (SORN) in the UK.
To ensure vehicle tax is valid and the relevant payments are made by the dates required, vehicle tax requirements shall be retained in accordance with requirement M2
Prepare the following evidence
Documented vehicle tax procedure demonstrating that vehicle tax renewals are identified and completed before expiry.
Vehicle tax register, planner or other tracking system:
- Including all vehicles within the scope of the FORS accreditation
- Demonstrating that vehicle tax renewal dates are monitored and planned
Evidence that all vehicles within the scope of the FORS accreditation are:
- Correctly taxed
- Subject to a valid exemption or
- Declared SORN (Statutory Off Road Notification), where applicable
Where vehicle tax exemptions apply, evidence must be available to demonstrate eligibility.
Resources for Bronze
Resources marked with a padlock require a FORS account.
Guides
- Bronze audit checklist (PDF)
- Bronze audit question set (PDF)
- Bronze audit toolkit (login required)
- Toolkits and guides
- FORS Driver Handbook policy packs
Training records
- Training
- Bronze training requirements
- FORS Professional Training Register (login required)
- FORS Training Dashboard (login required)
