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Find out how to work out the value of a motor vehicle when calculating a payment using the second-hand motor vehicle payment scheme.
Find out about the calculation of the company car benefit charge.
Find out how the Valuation Office Agency (VOA) calculates rateable values for petrol filling stations.
VAT for motor dealers and members of the motor trade - work out what VAT to charge when you sell a vehicle.
Upper Tribunal Administrative Appeals Chamber decision by Judge Caldwell on 29 December 2025.
Scrap your vehicle at an authorised treatment facility if it’s reached the end of its life and you want to dispose of it
Find out when the Environment Agency classes a motor vehicle as waste and waste controls apply.
Tax and reporting rules for employers providing company cars, including fuel
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
Buy a vehicle - how to check you’re not buying a stolen vehicle. Registering, taxing and insuring your vehicle.
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