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Keepers of vehicles which are not taxed at present (including those whose tax expired at the end of November) will need to obtain valid licences before they may use their vehicles. Before an exempt licence can be issued, the registration record needs to be changed to the new 25 year class, and this is something which can be done only at a Vehicle Registration Office.
The procedure is to complete a V10 (obtainable at Post Offices which normally issue licences as well as at VROs), and to take (or send) it with the current V5, valid insurance certificate and MoT to the VRO. The exempt licence, MoT and insurance certificate will be handed over (or sent back) and a new V5 will follow from DVLA showing the new registration class. Future renewals may then be undertaken at Post Offices in the normal way.
This procedure will not work of the V5 does not show a qualifying date of registration or manufacture. If this should be the case, or if the V5 cannot be produced at all, the keeper will be required to prove the age of the vehicle.
Keepers of vehicles without valid MoT or insurance need do nothing until they wish to use them again, at which time they should follow the procedure described above. There is no need to apply for a change of registration any earlier.