The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note covers the VAT treatment of the purchase or lease of a motor car and provides an overview of when VAT can be recovered in respect of cars used for business purposes.
From a VAT perspective, a car is deemed to be a motor vehicle of any description that meets the following conditions:
SI 1992/3222, Articles 2 and 7; VIT50000; HMRC Notice 700/64 ; De Voil Indirect Tax Service V1.293, V3.443 (subscription sensitive); 2006/112/EC, Article 176
The following are not treated as cars for the purposes of these provisions:
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