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Vehicle and Traffic (Driver Licensing and Vehicle Registration) Regulations 2021
148Refund of motor tax on surrender of registration
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148 Refund of motor tax on surrender of registration
On acceptance of an application for the surrender of the registration, the Registrar must make a refund of motor tax to the former registered operator calculated in accordance with the following formula:
where –
A is the amount of the refund;
B is the number of days remaining in the registration period for the vehicle as at the date of acceptance of the surrender;
C is the number of days in the registration period for vehicle;
D is the amount of the motor tax paid in respect of the relevant registration period.
