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Find out about using the VAT margin scheme if you're a dealer who sells second-hand motor vehicles in Northern Ireland that have come from Great Britain.
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
Find out which motor vehicles you can and cannot claim a payment for using the scheme.
Find out how to use the second-hand motor vehicle payment scheme to make a claim on your VAT Return.
Find out how to work out the value of a motor vehicle when calculating a payment using the second-hand motor vehicle payment scheme.
Find out how to use the second-hand motor vehicle payment scheme to make a claim if you are VAT registered in the EU.
If you buy second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
If you sell second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
Government response to the OFT report on the second-hand car market.
Find out what you need to do and when you can claim a VAT-related payment using the scheme.
How to appoint a payment representative or an agent to deal with VAT-related payments if you do not have a business establishment in the UK.
VAT for motor dealers and members of the motor trade - work out what VAT to charge when you sell a vehicle.
This Tax Information and Impact Note details the power to introduce a new Second-hand Motor Vehicle Export Refund Scheme.
Contact your council if you want to register as a second hand dealer in Scotland - exemptions, restrictions, fines and penalties
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
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