1st year car tax refund if sold prematurely

[Spevs]

Hi guys, a friend of mine has bought a new car which was nearly 100k and he had to pay about 2k 1st year road tax. He finds himself in different circumstances and now may need to trade his car , does anyone know how much of a refund of road tax he will get if 6 months tax remains when ownership is transferred to a dealer.....?

[Haltamer]

If you *need* to get rid, then whatever you get back is a win?


https://www.gov.uk/vehicle-tax-refund :
Refund for the first tax payment on the vehicle
The amount you get back will be based on whichever is lower of:

the first tax payment when you registered the vehicle
the rate for the second tax payment onwards

So probably half of higher rate, £300ish if memory serves?