VATMARG08350 - Second-hand vehicles: Indirect exports
Traders may zero-rate supplies of second-hand motor cars as indirect exports under Regulation 129. If a vehicle is supplied to an overseas person for export to a destination outside the UK if sold from GB and outside the EU if sold from Northern Ireland, the supply may be zero rated, provided the conditions laid down in VAT: Exports and removals of goods from the United Kingdom are met.
Traders may also zero-rate second-hand motor vehicles supplied to overseas visitors for export under Regulations 132 and 133 of the VAT Regulations 1995. The supply may be zero-rated provided the conditions set out in Notice 707 VAT Personal Export Scheme are met.