VATNINMT7200 - Diplomats and visiting forces: acquisition of new means of transport from EU member-states by NATO visiting forces
Personnel of NATO Visiting Forces may acquire new land vehicles into Northern Ireland free of VAT under the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992, which implements Article 151 of Directive 112/2006 (the Principal VAT Directive).
Claimants should complete form NOVA 1 which should be forwarded to the PTU along with any other relevant forms including a C426.
Further details of entitlement to use a motor vehicle tax-free by visiting forces can be found in the Diplomatic Privileges Manual DIPPRIV.