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a motor vehicle in the UK and you're going to export it, you don't have to pay VAT.
When you buy a vehicle under the scheme, the supplier will give you an application form VAT 410.
You must:
1.read VAT notice 707
2.complete the form
3.sign it to say you have read Notice 707
4.hand it back to the supplier
If it's a new car, your vehicle will then be issued with a pink registration book - VX 302 - which means the car has been bought tax-free. For both new and old cars, you'll get a special tax disc.
If you are from outside the EU, you may use the vehicle in the UK during the last 12 months of your stay in the EU. If you are an EU resident who is emigrating, you may only use the vehicle during the last six months before you emigrate.
If you can't export the vehicle because it has been stolen, or involved in an accident and written off, you'll have to pay the VAT. If you don't export the vehicle by the due date, you'll have to pay the VAT - and the vehicle may be taken from you.
When you finally export the vehicle, you should notify the DVLA. For new vehicles you do this by completing and returning the tear-off section of the pink registration document VX 302. For second-hand vehicles you should complete and return the relevant section of the V5 registration document. The address is on the forms. |
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