If a vehicle is put on SORN, then needs to be put back on the road within the same calendar month, there should not be any charge. There is no refund given for the remainder of the calendar month when put on SORN, so drivers in this situation are double charged.
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There can be circumstances whereby this is required. For example, if a car's insurance policy finishes and a car is put on SORN for expense or temporary health reasons, and needs to be moved from its location for safety reasons e.g. landlord's tree works, then it should not have to be taxed again for the same calendar month.