The vendor must have bought the tax disc over the counter at a Post Office and there is no way the DVLA can recall a tax disc issued that way. There is an existing procedure that I was not aware of. DVLA's polite reply follows: “I am sorry for the position your reader's son has found himself in through no fault of his own. While he was not responsible for presenting the cheque that was returned by the bank, the position in law is quite clear. If a cheque submitted with a vehicle tax application is returned unpaid, the tax disc is void and legally worthless from the date of issue, under the Vehicle Excise and Registration Act (VERA) 1994. So although a tax disc was displayed on the vehicle when he purchased it, that disc was of no value and the vehicle was untaxed. You mention a checking service for motorists to ensure a vehicle is taxed before purchase. This is available via www.taxdisc.direct.gov.uk where your readers may perform a vehicle enquiry which will give the vehicle status and date of liability.”