When your vehicle is scrapped, you can apply for a refund of vehicle tax. To do so, you must remove the tax disc from the car before it is taken away. You must then complete a V14 'Application for a refund of vehicle tax when you have the tax disc'. This can be downloaded at the Directgov website.
You must post the refund application before the first day of the month that you are claiming the refund. You must also state why you are applying for a refund. In your case it will be that you are scrapping your car.
If you do not give these details, your application will be rejected. The name on the refund application should also match the name on the vehicle's registration certificate.
Your application for a refund of vehicle tax should be sent to the following address:
Refund Section,
DVLA,
Swansea,
SA99 1AL
Useful Links:
A great guide that explains how to apply for a refund of vehicle tax: Directgov.
