Support for specialist events hauliers working on cross border tours: temporary transfer of vehicles between operator licences
This tax information and impact note applies to specialist haulage operators with an established base outside Great Britain.
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This measure will allow specialist haulage operators, with an established base outside Great Britain (England, Scotland and Wales) alongside their existing Great Britain base, to temporarily transfer their vehicles between their international and Great Britain operator licences without needing to change vehicles at the border, or have their journeys limited by current cabotage rules.
This measure will facilitate cross-border movements between the UK and the EU or another third-country for specialist events haulage operators involved in cultural event tours.
Specialist haulage operators will be able to temporarily transfer their internationally registered heavy goods vehicles onto a Great Britain operator licence whilst in the UK without paying Vehicle Excise Duty (VED), preventing the need to change vehicles at the UK border.
To benefit from the measure operators will also need to have a Great Britain operating licence and maintain a base in Great Britain.