I imagine that systems are available for being able to pay for VED on the car for the exact number of days left in the 'year'. DVLA probably chose not to put them in place as people are already used to losing time depending on when you pay for VED for your car and thought it would be good way for a bit of extra cash.
Having said that, there must be a quite a few cars on the road now with VED at £0 or £20 so it may not be a lot of money to pay extra.
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