I wonder if there's more to it than that. Maybe sending the refund to the registered keeper's address avoids some kind of scam. IDK.
Their real ripoff is double-taxing the month a car is sold. The new owner has to pay tax backdated to the start of that month but the seller can't claim that part-used month back. I still can't understand how they were allowed to introduce that system.
I agree, the new rules wherein they gain partial months unspent tax at sale/purchase time is nothing less than daylight robbery. My mobile banking doesn’t not allow me to scan in cheques, so must visit the local PO.