A SORN the car does not need car tax.
Off topic a bit, but i'm due to be back on the road in a few weeks. Car has nothing on it. MOT, tax and insurance all expired. I'll be insuring the car in advance so I have the paperwork, but can I still drive to for an MOT without tax?
Yeah I don't get why people are confused about this.
Previously it was only a crime to drive a car without insurance.
Now it is a crime to be the registered keeper of a car without insurance, unless it is SORN'd.
If it has SORN, then you can still choose whether to insure it or not.