The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This note applies to transactions whilst the Great Britain was a member of the EU and during the transition period that ended on 31 December 2020. For information on Northern Ireland see the Northern Ireland topic. This guidance note deals with the VAT issues associated with a purchaser buying an NMT in the UK that will be removed to another EU member state. The following is HMRC’s view on the rules regarding the sale of an NMT. However, remember that other EU member states may impose different requirements. Therefore, if a purchaser is buying an NMT that will be removed to another EU member state it may be prudent for the purchaser to confirm the rules in the EU member state where the car will used to confirm the precise requirements for that country.
The following are deemed to be an NMT for VAT purposes:
a boat more than 7.5 metres long (about 24.6 feet)
an aircraft with a takeoff weight of more than 1550 kg (about 4417 lb)
a motorised land vehicle which has a displacement or cylinder capacity of more than 48 cubic centimetres or is constructed or adapted to be electrically propelled using more than 7.2 kilowatts (about 9.65 horsepower)
It should be noted that the following will not be viewed as new means of transport:
vehicles which are not suitable for use on public roads (eg off road motorcycles, combine harvesters, motorised lawnmowers and hot air balloons)
However, a tractor that can be used on public roads can usually be treated as an NMT.
An NMT will be deemed to be new in the following circumstances:
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