Taking a vehicle out of the UK
Taxes if you buy a new vehicle to take abroad
If you buy a new or used vehicle to take out of the UK, you might not have to pay UK VAT or vehicle taxes such as the registration fee.
What you pay and how you pay it depends on where you’re exporting to and from.
Export your vehicle with the Personal Export Scheme
You may be able to use the Personal Export Scheme to take a new or used vehicle:
- from Great Britain to anywhere outside the UK
- from Northern Ireland to a non-EU country
When you buy a new vehicle and export under the scheme, you do not pay UK VAT. But you still have to pay vehicle taxes and the registration fee.
You must be planning to leave the UK for at least 6 months with the vehicle. You usually have to be personally driving your vehicle.
What you need to do
Fill in form VAT 410 (your supplier will give you a copy) and give it to your supplier.
You can drive the vehicle in the UK for up to 6 months after the delivery date (or 12 months for non-UK and non-EU residents) - it must then be exported.
The date for export of the vehicle is shown on the VX302 (for new cars) or the VAT 410 (for used cars).
After export send the DVLA the:
- VX302 - new vehicles
- vehicle log book (V5C) - second-hand vehicles
If you do not export the vehicle on time you’ll have to pay the UK VAT.
Export your vehicle from Northern Ireland to the EU
If you buy a new vehicle in Northern Ireland to take to an EU country, you do not have to pay UK VAT if you:
- take the vehicle out of the UK within 2 months
- do not drive the vehicle in the UK unless you register and tax it
Your supplier will get you to fill in form VAT 411.
You’ll have to declare your vehicle and pay VAT in the other country when you get there.