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
How to account for VAT on vehicles and fuel you use for your business.
VAT for motor dealers and members of the motor trade - work out what VAT to charge when you sell a vehicle.
Find out how to report employee or director car benefits to HMRC where car and fuel benefits are payrolled.
If you buy or sell second-hand vehicles, find out how other products and circumstances affect the scheme and how you account for VAT. (VAT Notice 718)
Check the tariff classification for all-terrain vehicles designed to be used as tractors.
Find UK trade data from HMRC. Look up data about imports, exports, commodities and traders.
Report a manufacturer or a dealer for making or selling new vehicles, vehicle parts and vehicle accessories with safety problems.
If you buy second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
Government doubles the number of models available for the top ECG discount.
Find out how to apply VAT if you're in the taxi and private hire car trade.
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 and requires JavaScript).