VFR06500 - Motor vehicles: miscellaneous
Concession vehicles on final posting from the UK
Concession vehicles of retiring and discharged personnel
Concession vehicles on the death of the entitled owner
{#finalposting}Concession vehicles on final posting from the UK
Before departing from the UK, forces personnel are required to satisfy their force authorities that they are still in possession of their concession vehicles and have made arrangements to export them or that they have disposed of them by one of the permitted methods described.
If there has been an irregular disposal, the person concerned is required (at his/her own expense) to recover the vehicle and dispose of it in an authorised manner before leaving the UK. If this cannot reasonably be done the force authorities should report the matter to the Visiting Force Unit of Expertise to call for charges.
{#Retiring}Concession vehicles of retiring and discharged personnel
An entitled person who retires or is discharged from the force in the UK and intends to remain in the UK, may retain any concession vehicle without payment of charges until it is disposed of.
Any vehicle which is to be retained is subject to the same restrictions as other visiting forces vehicles. The entitled person must make an application to the Visiting Forces Unit of Expertise, through their force authority, and discharge any import duty and VAT liability before disposing of a vehicle.
{#Death}Concession vehicles on the death of the entitled owner
Charges normally become payable on the death of an entitled owner. The force authority should report the death to the Visiting Force Unit of Expertise who will, if applicable, call for charges.
Alternatively, Inherited Goods Relief may be claimed on the vehicle. This allows for the application for relief on imported goods that were inherited from a deceased person’s estate whose natural place of residence was outside the EU. Form C1421 must be submitted with supporting documentation to the Visiting Force Unit of Expertise who will decide if relief is applicable.