Vehicles manufactured or registered before 1 January 1973 are classed as historic vehicles and attract a nil rate of duty. However, to ensure that the vehicles are roadworthy and documentation such as MoT and insurance are current, a nil rate tax disc must be displayed in the vehicle. If the vehicle is kept off-road and has not had a licence since 31 January 1998, there is no requirement to declare SORN. However, if the vehicle has held a licence since this date, it is essential that an annual SORN declaration be made.
Damn, I missed this by about 8 months