Not sure why, but I have seen loads of 12 plate cars around well before the end of the month. I work near to a Seat garage and they had quite a few sitting out on the front of the dealership with 12 plates on. I thought they had to be kept away so they couldn't be used, but I've also seen a few driving round. A brand new A3 by the the Audi garage and a BMW by the fuel station.