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
Get help to classify various types of vehicles such as mobility scooters, dumpers and utility vehicles, all-terrain vehicles and e-bikes for import and export.
Find out about the private use of company cars and vans and when a benefit charge is incurred.
Check the tariff classification for a four-wheeled vehicle with an electric motor powered by rechargeable batteries.
Using retractable or foldable aerodynamic rear devices on heavy goods vehicles.
Find out when you can use rebated diesel, biodiesel or kerosene in vehicles and other machinery.
Overview of the vehicle operator licensing system.
Find out which licence and fuel you need for agricultural vehicles and which tax and operator's licence exemptions might apply to you.
Check if a vehicle model, part or accessory has been recalled because of a fault in how it was made
How the EU drivers' hours rules for goods vehicles work.
Tax and reporting rules for employers providing sporting, recreational or leisure facilities
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Advice on 2012 changes to law on the construction of motor caravans.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
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 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.
A guide about what should happen when a defect is reported or a recall is issued for aftermarket parts.
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 (opens in a new tab).