We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
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.
Check if you can use the Personal Export Scheme and the conditions that apply if you're a buyer or a seller of vehicles.
How to account for VAT if you supply caravans and houseboats, or you're a caravan site operator, or you provide mooring facilities for houseboats.
Find out when you need to pay VAT if you provide holiday accommodation, caravans and camping facilities.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey.