VATNINMT4200 - Purchasing a new means of transport in Northern Ireland for removal to an EU member state: new means of transport before removal
Use of new means of transport prior to removal
New means of transport purchased in Northern Ireland can be used throughout the UK. However, new means of transport supplied for removal must be removed from the UK within 2 months of the date of supply (see VATNINMT4050 above).
If the new means of transport is a vehicle that is to be driven on UK roads prior to, or in the course of, removal, it must be licensed and registered for road use by the DVLA. Vehicle registration applications made in respect of vehicles that have been purchased in Northern Ireland for removal must be supported by a form:
- form VAT 411 copy 3 (see VATNINMT4150) if the purchaser is an unregistered person; or
- form VAT 411A if the purchaser is registered in another member-state. (Form VAT 411A is a joint purchaser/supplier declaration, the sole function of which is to identify a vehicle as tax-free for vehicle registration purposes.)
The DVLA will issue a pink log book and special registration mark (see VATNINMT3500), for all vehicles not already registered which will identify the vehicle as having been supplied tax-free for removal and the month and year in which the mark was issued; but see New means of transport in the UK for more than two months below.
New means of transport in the UK for more than 2 months
Sightings of export registration marks (see VATNINMT3500) are an important part of the departmental control of the vehicles supplied in the UK. All sightings of vehicles bearing the above registration type which show that the vehicle is out of time (that show that more than two months have elapsed since the registration mark was allocated) should be reported to the PTU. The reports should detail the registration mark, date, time, location, and a full description of the vehicle. The PTU will arrange for further investigation/action to be taken if required.
Exports/Removals affected by the COVID19 emergency
If an exporter has problems exporting goods within prescribed time-limits, please see temporary guidance by clicking on VEXP30310.
Failure to remove a new means of transport
Where a new means of transport has been supplied to a non-taxable person and the vehicle has not been removed, the VAT that should have been paid is due. In cases where payment cannot be made, the vehicle is liable to forfeiture under section 30(10) of the VAT Act 1994.
Section 30(10) can apply to NMT supplied in Northern Ireland and not removed from the UK as a whole.
See VATEXP90900 for more information on the use of Section 30(10).
Contact the PTU at the address given in VATNINMT2000.