V4.281H Hire of motor vehicles

This paragraph examines the scope of zero-rating for certain supplies relating to the hire and sale of motor vehicles under VATA 1994, Sch 8, Group 12, items 14 and 15.

For an overview of the zero-rating under VATA 1994, Sch 8, Group 12, see V4.281 and for certain definitions relevant to these reliefs, see V4.281A.

Hire of motor vehicles—motor vehicles (zero-rating)

VATA 1994, Sch 8, Group 12, item 14 provides that the hiring a motor vehicle is zero-rated where the following conditions are met1:


    •     the hire contract is for a period of not less than three

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