A vehicle has been taxed by a disabled driver, and therefore no tax paid, and then a SORN notice placed on it. When the vehicle comes to be sold, can the new buyer (not disabled and therefore paying tax) tax the vehicle straightforwardly. Does the vehicle, in some way, have to be "de-disabled" (if that makes sense!). This is a private vehicle and not a Motobility one. Thanks for any help - presuming you understand what I'm trying to ask!!