Alpinestars
Boy Racer
respectfully P, don't think you have understood the "new means of transport" from an intercommunity trade point,
If its under 6k klm its VAT, does not matter if its zero rated its VAT to be paid( accounted for) in UK, does not matter if the car is 10 years Old. its captured via the 728, 2.2 below 6kKLm miles...
The 6 month rules kicks in when say the vehicle has done 10k miles with in 6 months of being 1st new, then its not classed as new so no Vat....
Have a look at Section 728, 2.2,
This is not correct. There is no such thing as a "new means of transport act 728, section 2.2"
See NOTICE 728 (not Section 728). Andyb/***** have it right. UK VAT is due only if the vehicle is a New Means of Transport (NMT). An NMT is a vehicle that has BOTH;
Travelled under 6km, and
Is under 6 months old.
Therefore a 10 year old car which has done 100 miles is NOT an NMT, and so long as VAT has been paid in the EU, no UK VAT is due on import.