While looking for the rules on MOT/Tax/insurance online, I found lots of conflicting information. So I wrote to DVLA asking what the rules are and why the rules are so hard to find. They have just replied today, a copy of which I include below (personal details removed). It would seem things aren't all that straight forward, and the time restraints on how long you can be overseas before declaring your vehicle as exported are no doubt monitored by the ANPR systems at the borders.
So, straight from the horses mouth....
So, straight from the horses mouth....
QuoteDear (REMOVED)
Thank you for your email received on 28/2/15. Your email reference number is (REMOVED).
European Union (EU) vehicles which are circulating temporarily within or between community Member States are allowed under EC Directive 83/182, to be used on public roads without the need to register or pay duties in the host country. These provisions limit visits to six months in a twelve-month period and the vehicle must comply with the registration and licensing requirements of its home country.
A vehicle needs to be declared as exported by sending section 11 of the V5C registration certificate to DVLA if the vehicle is to be taken out of the country for more than 12 months, and then re-registered as a re-imported vehicle when returning to the UK.
We cannot anticipate what action, if any, the authorities of the host country might take upon a visiting British vehicle which is untaxed or does not have an MOT.
Unfortunately, you would not be able to re-tax the vehicle while you are abroad, unless you hold a current British MOT, therefore, the vehicle could not be re-taxed until it's return to Great Britain. I must point out that you would be committing an offence as soon as you drive off the ferry with an untaxed vehicle unless you are proceeding to a pre-arranged MOT test. You must be insured for the journey.
Once an MOT certificate has been obtained, the vehicle must be driven to your home address and removed from the road until you can purchase vehicle tax . You may re-tax the vehicle at any Post Office® branch that deals with vehicle tax. You should take with you the Registration Certificate V5C MOT Certificates, the appropriate fee and an Insurance Certificate or Cover note for vehicles registered with a Northern Ireland address(downloaded or faxed copies are acceptable, however photocopies are not).
For further information regarding MOT's you will need to contact the organisation below:
Vehicle and Operator Services Agency
Ellipse
Padley Road
Swansea
SA1 8AN
Telephone number: 0300 123 9000
Fax: 01792 454313
Website: www.vosa.gov.uk
email: enquiries@vosa.gov.uk
It may also be helpful to contact the AA or RAC 'Overseas Motoring Advice Services' who may be able to advise further.
The rates of vehicle tax for all vehicle types are available on the website www.gov.uk/vehicle-tax-rate-tables
Do not reply to this email. If you wish to contact us again about this response then please use our Reply Form or copy and paste the following URL in to your browser:
https://emaildvla.direct.gov.uk/emaildvla/cegemail/dvla/en/reply_form_vehicles.html
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Regards
K Hughes
DVLA Contact Centre