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Personal exports—overview

The supply of a motor vehicle which is directly exported from Great Britain to a place outside the UK, or from Northern Ireland to a place outside the EU may be zero-rated under the provisions described in V4.303.

However, for indirect exports of motor vehicles (ie motor vehicles that are removed from the UK by the purchaser) the personal export scheme sets out the conditions and procedures under which zero-rating may apply¹.

The legislative basis for the personal export scheme is regulations² made under VATA 1994, s 30(8) (as modified by VATA 1994, Sch 9ZB, para 10 in relation to Northern Ireland with effect from IP completion day). These regulations provide that, on an application being made, HMRC may permit specified persons, within specified periods prior to departure from the UK, to acquire a motor vehicle from a manufacturer without