The DVLA automatically issues fines to drivers who do not renew their tax discs, but it does not identify them until the end of the second month after it has expired. This means that if the driver renews their disc at the begining of the second month, they will not have had to pay less road tax but they have avoided a fine.

This evasion, along with the numerous motorcyclists who do not pay road tax - posssibly as many as four out of ten - is costing the taxpayer millions of pounds every year.  The DVLA is planning to start a trial this year, that will begin to issue penalties within a month of the tax disc expiring.

See Times - 22/01/08