Although lights have to be on during the day, I've never heard of anyone getting a fine for it if they are driving safely. I occasionally forget to put my lights on, especially on a sunny day, and cops have flashed me. Drivers flash each other for the same reason. In fact I did it about ten minutes ago on my way back from the shop. No car tax here in Poland. MOT about 20 quid. Insurance very cheap for third party.