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 when the Environment Agency classes a motor vehicle as waste and waste controls apply.
Find out about using the VAT margin scheme if you're a dealer who sells second-hand motor vehicles in Northern Ireland that have come from Great Britain.
Find out which motor vehicles you can and cannot claim a payment for using the scheme.
Check the tariff classification for car wiring kits for motor vehicles.
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 how to use the second-hand motor vehicle payment scheme to make a claim on your VAT Return.
VAT for car dealers and members of the motor trade - how to reclaim VAT and what to charge when you sell a vehicle
Check the tariff classification for a four-wheeled vehicle with an electric motor powered by rechargeable batteries.
How to account for VAT on vehicles and fuel you use for your business.
Use the online service or postal form (C&E109) to apply for release from the conditions of Transfer of Residence or Returned Goods Relief for a private motor vehicle.
Vehicle registration schemes for the motor trade - non-secure, secure and Register a Vehicle (RaV) service - how they work, who can use them and how to apply
Find out how to use the second-hand motor vehicle payment scheme to make a claim if you are VAT registered in the EU.
You should use form V55/4 to register a new vehicle.
Use this customer declaration (form VAT1615A) to claim VAT relief on adapted motor vehicles for disabled wheelchair or stretcher users, charities and eligible bodies.
Use this form to apply for an ICMV.
Guidance on how the CMA applies the Chapter I prohibition in the Competition Act 1998 to agreements in the motor vehicle sector, including agreements relating to the purchase, sale or resale of aftermarket goods for motor vehicles, and to the...
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Find out what you need to do and when you can claim a VAT-related payment using the scheme.
Submit a claim for a VAT-related payment using the second-hand motor vehicle payment scheme.
Apply for temporary importation of a private motor vehicle using form C110.
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.