Matt B
You are being an arse. What is needed is an explanation of "validity" in the context of your post, because it appears irrelevant to the previous discussion. Given your follow up, I think I should have gone with my instinct and treated it as irrelevant, rather than do you the courtesy of inviting you to explain.
Oh, look - you're being an arse again. Where is the current statute setting out a road tax? The websites of agencies do not have the authority of the text of statutes. There is no power for DVLA to create taxes. What it has to say on the subject is irrelevant except in so far as it is in agreement with the authority that determines this question. Where the DVLA website contradicts the statute it is simply wrong.
A colloquialism is just that. You can believe in and pay an imaginary tax, more fool you. You can believe in things that do not exist. You can create your fantasy and dream on. You can aggrandise your delusions by desribing them as "universal" even though the existence of this thread is alone enough to refute that. Back on planet Earth, all rational people laugh at you.
-- Joe * If I cannot be free I'll be cheap