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HMRC internal manual

VAT New Means of Transport

Diplomats and visiting forces: acquisition of new means of transport from other member-states by foreign diplomats serving in the UK

Diplomatic missions and their entitled personnel may acquire land vehicles from other member-states free of VAT under the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992. Claimants should complete a paper Form VAT NOVA 1 which should be forwarded to the PTU along with any other relevant form e.g. C426.

Further details of entitlement to use a motor vehicle tax-free by diplomatic missions and their personnel can be found in DIPPRIV.