Yes thats right as when we part ex the wifes type r at a honda dealer the sales man said take the tax disc as they could no longer cash it in .only the registered keeper can now cash it inhi i think you have to have the v5 or log book in your name to claim refund , may be easier to have the owner apply for refund, and can only get refund for full months, ie if you apply on the 1st of may you will lose mays refund . Jim