but surely if a vehicle has ved on it when brought, this referes to the vehicle in question not the person who drives the vehicle, which is the whole reason for the tax in the first place, so why if the seller is prepared to leave the tax on and/or you pay the seller the amount thats left ,has the tax got to be surrendered by the seller, the only reason i see is that dvla makes money again by the lost part months, after all when you insure the vehicle it is`nt from the start of the month,