The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
Providing certain conditions are satisfied, it is possible for motor vehicles to be purchased VAT free if they will be exported to a non-EU country. Businesses, or their advisers, should check and confirm that they can import the motor vehicle into the non-EU country and what restrictions might apply, the required paperwork and the costs involved in the importation.
Please note that this scheme should not be used if the vehicle will be exported directly and not be used in the UK (including driving it to the port / airport where it will be exported) prior to being exported. The export of the car will come within the general export rules and more information can be found in the Exporting goods to non-EU countries guidance note.
However, it is very important to note that if the business selling the vehicle charges VAT at the time of sale the customer cannot obtain a VAT refund, even if the vehicle is subsequently exported to a country outside of the EU.
If the vehicle will be removed to another EU member state then this scheme cannot be used, however the scheme explained in the EU - selling a new means of transport (NMT) guidance note may be applicable.
The following types of people are eligible to use the personal export scheme:
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