There are three circumstances in which a new or second hand motor vehicle sold for export* from the UK can be zero-rated (Notice 703, para. 4.15):

The vehicle is exported by the supplier as a direct export* which fulfils the conditions described at ¶63-150;

The vehicle is exported as an indirect export* which fulfils the conditions described at ¶63-150, i.e. it the export is under the control of the customer, who is an overseas customer and does not use the vehicle before export except for the trip to the point of departure from the UK (or, before 1 January 2021, the EU); or

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