[QUOTE] When you get a new vehicle, that is untaxed, you normally go and tax it. If you are not going to use it, you SORN it. Not hard is it ? The SORN is for a vehicle kept at a location by a person. A new person/location = a new SORN. I have a bike, GSX250, kept 20 miles away, I have no problem reSORNing it each year.[/QUOTE] Yebbut, if you buy one *with* tax, you say "good, it's got tax on it", and I for one didn't know that the SORN needed re-applying if you buy a SORNed one. I do now - the general perception though is that SORN is "instead of tax" and this is reinforced by the DVLA's own reminders which say "you must now either tax it or declare SORN" when it's due to expire. So unless you've done it before and found out, there's nothing to tell the average punter that if they buy a SORNed vehicle that it doesn't transfer to the new keeper the same as a tax disc would.