Newly bought vehicles
If you buy a brand new vehicle to take out of the UK (also known as supply of a ‘New Means of Transport’) you do not have to pay UK VAT or vehicle taxes such as the registration fee.
Within the EU
If you’re buying the new vehicle to take elsewhere in the EU you will not have to pay VAT if you:
- take it out of the UK within 2 months
- do not drive the vehicle in the UK unless you register and tax it
Your supplier will get you to fill in form VAT 411.
You’ll have to declare your vehicle and pay VAT in the other country when you get there.
Exports outside the EU
You may be able to use the Personal Export Scheme to export a new or used vehicle outside the EU.
This means that when you buy a new vehicle and export under the scheme, you do not pay UK VAT. But you still have to pay vehicle taxes and the registration fee.
Who can use this scheme
You can use the scheme if you’re:
- from outside the EU
- an EU resident who’s leaving the EU for at least 6 months
You usually have to be personally driving your vehicle to a non-EU country.
What you need to do
Fill in form VAT 410 (your supplier will give you a copy) and give it to your supplier.
You can drive the vehicle in the UK for up to 6 months after the delivery date (or 12 months for non-EU residents) - it must then be exported.
The date for export of the vehicle is shown on the VX302 (for new cars) or the VAT 410 (for used cars).
After export send the DVLA the:
- VX302 - new vehicles
- V5C - second-hand vehicles
If you do not export the vehicle on time you’ll have to pay the UK VAT.