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HMRC internal manual

VAT Personal exports - tax-free sales of new motor vehicles for use before export

Procedures for supplying vehicles under the scheme: Applications for more than one vehicle

Although there is no limit set on the number of vehicles an applicant can obtain at the same time, if applications are received for more than one vehicle they will be queried by the Personal Transport Unit (PTU)-see VEXMOTORS1300 - to confirm that the vehicles are for the personal use of the applicant.

Occasionally an applicant who has obtained a tax-free vehicle and has exported it may apply for a second vehicle within 6 months of the date of exportation of the first vehicle. Provided that the requirements are satisfied in all other respects the second application may be approved if:

  • there is no evidence of the scheme being used for commercial purposes, and
  • the period of declared use in the United Kingdom is limited to the few days necessary to accept delivery of the vehicle and export it, i.e. the applicant is on a brief visit.

Approval of a second application will also be conditional on the requirement to remain outside the EC for at least 6 consecutive months from the date of export of the second vehicle. If the second application indicates a longer period of intended use in the United Kingdom, and the application is within 6 months of the date of export of the first vehicle, the applicant has not fulfilled the conditions of the first vehicle obtained under the scheme.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)