I have a Q registration kit car which was last taxed and insured in 1990. Since then the vehicle has been in my garage. I have never declared SORN for the vehicle since at the time there was no requirement to do so. I recently carried out a vehicle enquiry on the GOV.UK website and it gives the current status of the vehicle as "Untaxed. Tax due 28th Sept. 1990". The fact that this is written in red with a big red cross next to it suggests to me that I am at fault. I've read of similar cases on your website and on other forums on the internet where it was stated that vehicles which have been kept off the road since before SORN came into force on 31 January 1998 are exempt from this law. Is this still the case? I can find no reference currently on the DVSA or GOV.UK websites to this exemption. I am wary of approaching the DVSA on the subject as I have heard tales of their merciless ferocity in using the full force of the law to deal with cases where well-meaning unsuspecting motorists have fallen short of complying with their rules. I have the V5 registration document for the car which I got when I bought the vehicle in 1988 but not the current V5C. How can I go about putting the vehicle back on the road? If I apply for a V5C do I now need to declare SORN until I sort out the MoT and insurance?