VATNMT4250 - Purchasing a new means of transport in the UK for removal to another member-state: pre-registered and demonstrator vehicles

Note: The content of this manual applied up until 31 December 2020. Any content still applying to Northern Ireland after this date can be found in the VAT New Means of Transport Northern Ireland (VATNINMT) manual.

Pre-registered or demonstrator vehicles supplied as a new means of transport

A pre-registered vehicle or demonstrator vehicle can be supplied as a new means of transport if it falls within the definition of a new means of transport. The applicant will still have to complete a VAT 411 and comply with the terms of the relief. The vehicle will not be re-registered with an export registration mark: it is therefore particularly important that assurance staff confirm that a VAT 411 has been sent to the PTU.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)