Policy paper

Second-hand Motor Vehicle Export Refund Scheme

This Tax Information and Impact Note details the power to introduce a new Second-hand Motor Vehicle Export Refund Scheme.

• From: HM Revenue & Customs
• Published: 27 October 2021

Documents

Second-hand Motor Vehicle Export Refund Scheme

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Details

This measure provides a power that will enable the government to introduces a Second-hand Motor Vehicle Export Refund Scheme. Once legislation is introduced, businesses that remove used motor vehicles from Great Britain for resale in Northern Ireland or the EU may be able to claim a refund of VAT following export.

Published 27 October 2021