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Contact your council if you want to register as a second hand dealer in Scotland - exemptions, restrictions, fines and penalties
This Tax Information and Impact Note details the power to introduce a new Second-hand Motor Vehicle Export Refund Scheme.
Use the online tool to find the tax rate for new unregistered cars
We are redeveloping our second-hand cars and private rental price statistics. We expect these to be used in our measurement of consumer prices from 2024. This article provides research indices using these data
Find out how to apply for VAT relief on adapted motor vehicles, if you’re eligible to buy these vehicles and the evidence you need to supply them.
This tax information and impact note sets out the extension of the VAT margin scheme to apply in Northern Ireland on a limited basis in respect of motor vehicles sourced from Great Britain.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Updated data tables supporting our Impact analysis on transformation of UK consumer price statistics: private rents and second-hand cars, December 2023 article.
Analysis on improvements to rail fare and second-hand car quantity in consumer price statistics from January 2018 to June 2022.
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