I telephoned the DVLA to clear this up. A new law has just been passed through parliament that has not yet been activated. However, I was advised that persons should act on it anyway to avoid being caught out. If your vehicle is on private property and taxed it must now also be insured. Previously you could have a taxed car on your property without it getting sorned. Now, if it is taxed you must return the tax disc for refund and SORN your vehicle until you wish to re-insure it. If it is not taxed or insured it has to be SORNED. Hope this helps. Best wishes. Etta:-)