I propose to take Questions Nos. 511 and 532 together.
I intend to bring forward legislation this year to address the issue of off-the-road declarations, unrelated to changes in motor tax rates. Currently, owners declare vehicles off-the-road for the purposes of motor tax after the fact, which is effectively unverifiable and open to abuse. I intend to provide that drivers will be able to declare their intention to keep their vehicle off-the-road in advance, so that if a vehicle is not to be used on a public road for a number of months, the owner will be able to inform the relevant authorities before taking the car off the road rather than afterwards, and so avoid a liability for motor tax. Vehicles used solely for off-road purposes are not liable for motor tax and this will remain the position.