Motor vehicles

Abandoned, disposal by public body

Commentary – Indirect Tax Reporter ¶51-540

Accessories

Commentary – Indirect Tax Reporter ¶18-348 ; Indirect Tax Reporter ¶19-076

Blocked input tax

Cases

Commentary – Indirect Tax Reporter ¶19-075

Generally

Commentary – Indirect Tax Reporter ¶18-570 ; Indirect Tax Reporter ¶19-004 ; Indirect Tax Reporter ¶40-400(8)

Validity

Commentary – Indirect Tax Reporter ¶19-074

Car dealer's voucher in artificial values

Commentary – Indirect Tax Reporter ¶11-035

Cars

Accessories and repairs

Commentary – Indirect Tax Reporter ¶19-076

Insurance policies

Commentary – Indirect Tax Reporter ¶41-700(4)

Local authorities

– see Local authorities and similar bodies

Meaning

Commentary – Indirect Tax Reporter ¶18-570

Mechanical breakdown insurance (MBI)

Commentary – Indirect Tax Reporter ¶41-700(9)

Roadside assistance

Commentary – Indirect Tax Reporter ¶41-700(19)

Used, sale at end of lease

Commentary – Indirect Tax Reporter ¶40-400(8)

Cars used in business

Commentary – Indirect Tax Reporter ¶18-570

Cars, bumping up value

Commentary – Indirect Tax Reporter ¶11-035

Cars, single or multiple supply

Delivery charge

Commentary – Indirect Tax Reporter ¶15-670

Insurance

Commentary – Indirect Tax Reporter ¶15-670

Insurance-based protection and cleaning products

Commentary – Indirect Tax Reporter ¶15-670

Children's car seats

– see Children

Commercial, temporary importation, relief

Commentary – Indirect Tax Reporter ¶63-820

Control of movement of goods

Routes for removal

Legislation/Regulatory – SI 1984/1176 reg. 13

Security

Legislation/Regulatory – SI 1984/1176 reg. 14, 15

Specification for removal

Legislation/Regulatory – SI 1984/1176 reg. 12

Converted

Input tax

Case Law – (1983) 1 BVC 1,187 ; Burgess Detective Agency Ltd. (1988) 3 BVC 727

Self-supply

Case Law – Browsers Bookshop. (1988) 3 BVC 764 ; Sheppard. [1996] BVC 2,628

Cycles

– see Motor cycles

Definition of motor car

Generally

Case Law – Appleby. [1997] BVC 2,146 ; Oddonetto. (1990) 5 BVC 842 ; Sheppard. [1996] BVC 2,628

Input tax

Case Law – AL Yeoman Ltd. (1990) 5 BVC 526

Range Rover

Case Law – Customs & Excise Commissioners v. Jeynes (trading as Midland International (Hire) Caterers). (1983) 1 BVC 586

Demonstrator

– see Demonstrator cars

Diesel

– see Diesel

Disposal following mixed used, treatment

Case Law – Bakcsi v Finanzamt Fürstenfeldbruck (Case C-415/98). [2002] BVC 554

Exempt supply

Commentary – Indirect Tax Reporter ¶18-570

Flowcharts

When VAT on purchase of car is recoverable

Commentary – Indirect Tax Reporter ¶19-077

When vehicle is a motor car

Commentary – Indirect Tax Reporter ¶19-078

Fuel

– see Diesel; Road fuel

Gift of car

Commentary – Indirect Tax Reporter ¶13-855

Global accounting, exclusion

Legislation/Regulatory – SI 1995/1268 art. 13(2)

Handicapped persons

Buses with special facilities

Legislation/Regulatory – ESC 3.12

Letting on hire to

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 14, 15

Qualifying motor vehicle defined

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, Note (5L)

Supply of qualifying motor vehicle

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 2A

Vehicles designed or adapted to carry

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 2(f)

Handicapped persons, non-taxable insurance contracts

Legislation/Regulatory – FA94 Sch. 7A, para. 3

Handicapped persons, vehicles designed or adapted for

Generally

Commentary – Indirect Tax Reporter ¶18-570 ; Indirect Tax Reporter ¶50-345 ; Indirect Tax Reporter ¶50-385

Case Law – Bunning & Anor (t/a Stafford Land Rover) [2012] TC 01730 ; Croall Bryson & Co Ltd [2011] TC 01341

Letting on hire

Commentary – Indirect Tax Reporter ¶50-385

Sale of vehicle at end of letting period

Commentary – Indirect Tax Reporter ¶50-385

Security holder for disabled badge

Commentary – Indirect Tax Reporter ¶50-375

Shelter: not equipment designed for use with zero-rated goods

Commentary – Indirect Tax Reporter ¶50-375

Supplied to eligible body

Commentary – Indirect Tax Reporter ¶50-495 ; Indirect Tax Reporter ¶50-535

Higher rate premiums

Legislation/Regulatory – ESC 4.3 ; FA94 s. 52A(7), Sch. 6A, para. 2 ; SP

Importation

Cars used as spare parts, input tax

Case Law – Withers of Winsford Ltd. v. Customs and Excise Commissioners. (1988) 3 BVC 241

Private individuals from another member state

Case Law – (1986) 2 BVC 200,252 ; Re Drexl (Case No. 299/86). (1989) 4 BVC 163

Refund of tax

Case Law – Borella. (1989) 4 BVC 747

Special consumption tax

Case Law – Wisselink & Co BV v. Netherlands Secretary of State for Finance; Abemij BV & Ors v. Netherlands Secretary of State for Finance (Joined Cases 93 and 94/88). (1990) 5 BVC 149

Taxable amount, inclusion of vehicle tax

Case Law – Lidl & Companhia & Anor v Fazenda Pública (Case C-106/10). [2011] BVC 500

Imported, absolute exemption, diplomats etc.

Commentary – Indirect Tax Reporter ¶63-810(7)

Input tax

Accessories

Commentary – Indirect Tax Reporter ¶19-076

Agreement with British Vehicle Rental and Leasing Association

Commentary – Indirect Tax Reporter ¶19-073

Apportionments

Commentary – Indirect Tax Reporter ¶19-073

Blocked

Commentary – Indirect Tax Reporter ¶18-570 ; Indirect Tax Reporter ¶19-004 ; Indirect Tax Reporter ¶19-074 ; Indirect Tax Reporter ¶19-075 ; Indirect Tax Reporter ¶40-400(8)

Case Law – Allied Lyons plc. [1996] BVC 2,399 ; BRS Automotive Ltd. [1996] BVC 2,832 ; Finanzamt Sulingen v Sudholz (Case C-17/01). [2006] BVC 692 ; Jones t/a Jones & Son. [1997] BVC 2,072 ; R v Commissioners of Customs and Excise, ex parte Greater Manchester Police Authority. [2001] BVC 186 ; R v Customs and Excise Commissioners, ex parte Greater Manchester Police Authority. [2000] BVC 249 ; RoyScot Leasing Ltd & Anor v. Customs and Excise Commissioners; Allied Domecq plc v. Customs and Excise Commissioners; TC Harrison Group Ltd v. Customs and Excise Commissioners. [1996] BVC 312 ; RoyScot Leasing Ltd & Anor. [1996] BVC 2,388 ; Royscot Leasing Ltd & Anor v Customs and Excise Commissioners; Allied Domecq plc v Customs and Excise Commissioners; TC Harrison Group Ltd v Customs and Excise Commissioners (Case C-305/97). [1999] BVC 419 ; Stradasfalti Srl v Agenzia delle Entrate Ufficio di Trento (Case C-228/05). [2010] BVC 511 ; T C Harrison Group Ltd. [1996] BVC 2,404

Car derived vans

Commentary – Indirect Tax Reporter ¶19-072

Car leasing

Case Law – Customs and Excise Commissioners v. BRS Automotive Ltd. [1997] BVC 183 ; Customs and Excise Commissioners v. BRS Automotive Ltd. [1998] BVC 477 ; Jones t/a Jones & Son. [1997] BVC 2,072

Car purchases

Commentary – Indirect Tax Reporter ¶19-072 ; Indirect Tax Reporter ¶19-077

Cars leased or hired

Commentary – Indirect Tax Reporter ¶19-073

Change in use

Commentary – Indirect Tax Reporter ¶19-073

Charges made to employees for private use

Commentary – Indirect Tax Reporter ¶19-073

Combination vans

Commentary – Indirect Tax Reporter ¶19-072

Conversions

Case Law – (1983) 1 BVC 1,187 ; Burgess Detective Agency Ltd. (1988) 3 BVC 727

Cost of repairs refunded under guarantee scheme

Case Law – (1978) 1 BVC 1,068

Delivery charges

Case Law – British Telecommunications plc. [1996] BVC 2,821 ; Customs and Excise Commissioners v. British Telecommunications plc [1998] BVC 186 ; Customs and Excise Commissioners v. British Telecommunications plc. [1997] BVC 222 ; Customs and Excise Commissioners v British Telecommunications plc. [1999] BVC 306

Double cab pick-ups

Commentary – Indirect Tax Reporter ¶19-072

Employee benefits

Commentary – Indirect Tax Reporter ¶19-036

Exclusively used for business purposes

Commentary – Indirect Tax Reporter ¶19-073 ; Indirect Tax Reporter ¶19-075

Generally

Commentary – Indirect Tax Reporter ¶105 ; Indirect Tax Reporter ¶150 ; Indirect Tax Reporter ¶19-072

Government departments

Commentary – Indirect Tax Reporter ¶19-073

Group registration

Commentary – Indirect Tax Reporter ¶19-073

Health authorities

Commentary – Indirect Tax Reporter ¶19-073

Hire charges

Case Law – D. Kelly & Anor. (1987) 3 BVC 626

Importation of cars to be used as spare parts

Case Law – Withers of Winsford Ltd. v. Customs and Excise Commissioners. (1988) 3 BVC 241

Intended use

Case Law – Commissioners of Customs & Excise v Upton (t/a Fagomatic). [2002] BVC 285 ; Crown & Cushion Hotel (Chipping Norton) Ltd v Customs and Excise Commissioners. [2004] BVC 602 ; Crown & Cushion Hotel (Chipping Norton) Ltd v Customs and Excise Commissioners. [2004] BVC 98 ; Customs & Excise Commissioners v Elm Milk Ltd. [2005] BVC 291 ; Customs and Excise Commissioners v Elm Milk Ltd. [2006] BVC 296 ; Customs and Excise Commissioners v Robbins. [2005] BVC 410 ; Customs and Excise Commissioners v Skellett (t/a Vidcom Computer Services). [2004] BVC 417 ; Customs and Excise Commissioners v Upton (t/a Fagomatic). [2002] BVC 451 ; Revenue and Customs Commissioners v Shaw. [2007] BVC 854 ; Thompson v Customs and Excise Commissioners. [2008] BVC 674 ; Upton t/a Fagomatic. [2001] BVC 2,099

Leased or hired

Commentary – Indirect Tax Reporter ¶19-073

Legal services: motor insurance cover

Commentary – Indirect Tax Reporter ¶19-118

Local authorities

Commentary – Indirect Tax Reporter ¶19-073

Mileage allowance paid to employees

Case Law – McLean Homes Midland Ltd. (1990) 5 BVC 697

Motor car, meaning

Commentary – Indirect Tax Reporter ¶19-072

Personalised number plates

Commentary – Indirect Tax Reporter ¶19-180

Case Law – Alexander. [1992] BVC 691

Police authorities

Commentary – Indirect Tax Reporter ¶19-073

Police authority

Case Law – R v Commissioners of Customs and Excise, ex parte Greater Manchester Police Authority. [2001] BVC 186 ; R v Customs and Excise Commissioners, ex parte Greater Manchester Police Authority. [2000] BVC 249

Purchase of new cars for supply by lease and later by re-sale

Case Law – RBS Deutschland Holdings GmbH [2008] BVC 2,003 ; Revenue and Customs Commissioners v RBS Deutschland Holdings GmbH (Case C-277/09). [2011] BVC 138

Qualifying car

Commentary – Indirect Tax Reporter ¶19-072 ; Indirect Tax Reporter ¶19-073

Recovery

Commentary – Indirect Tax Reporter ¶19-073 ; Indirect Tax Reporter ¶19-075 ; Indirect Tax Reporter ¶19-077 ; Indirect Tax Reporter ¶43-150 ; Indirect Tax Reporter ¶51-605

Repairs

Commentary – Indirect Tax Reporter ¶19-076

Case Law – (1984) 2 BVC 205,317

Research and development cars

Commentary – Indirect Tax Reporter ¶19-073

Restricted, compared to scale charge

Commentary – Indirect Tax Reporter ¶19-072

Self-drive hire

Commentary – Indirect Tax Reporter ¶19-073

Stock-in-trade cars

Commentary – Indirect Tax Reporter ¶19-073

Van adapted for carriage of passengers

Case Law – Chichester Plant Contractors Ltd. [1992] BVC 526

Van restoration

Case Law – Ron Miller Ltd. [1991] BVC 657

Vehicle designed initially as car

Commentary – Indirect Tax Reporter ¶19-072

Vehicles treated/not treated as cars

Commentary – Indirect Tax Reporter ¶19-072

When VAT on purchase of car is recoverable: flowchart

Commentary – Indirect Tax Reporter ¶19-077

Wholly used for business purposes

Commentary – Indirect Tax Reporter ¶19-073 ; Indirect Tax Reporter ¶19-075

Leasing

Input tax

Commentary – Indirect Tax Reporter ¶19-073

Invoices

Commentary – Indirect Tax Reporter ¶55-800

Place of supply

Commentary – Indirect Tax Reporter ¶13-546

Letting on hire

Free of charge/nominal consideration

Legislation/Regulatory – SI 1992/3122 art. 4(1)(f), (1B), (1C) ; SI 1992/3222 art. 7(2G)(a)

Handicapped persons

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 14, 15

Input tax disallowed

Legislation/Regulatory – SI 1992/3222 art. 7

Margin scheme exclusion

Legislation/Regulatory – SI 1992/3122 art. 8(3)(a)

Private/non-business use of services

Legislation/Regulatory – SI 1993/1507 art. 6A

List price as basis for taxation of new cars, failure of member state to fulfil obligations

Case Law – Commission of the European Communities v. Kingdom of Belgium (Case No. 391/85). (1989) 4 BVC 145

Manufacturers

– see Motor dealers and manufacturers

Margin scheme

– see Margin schemes; Second-hand goods scheme

Meaning

Legislation/Regulatory – SI 1992/3193 art. 2 ; VATA94 Sch. 8, Grp. 8, Note (4C)

MOT tests

Agent for customer or testing station

Commentary – Indirect Tax Reporter ¶18-590

Assessments

Commentary – Indirect Tax Reporter ¶18-590

Meaning of agent

Commentary – Indirect Tax Reporter ¶54-060

Outside scope of VAT

Commentary – Indirect Tax Reporter ¶18-590

Payments received for non-supplies

Commentary – Indirect Tax Reporter ¶10-602

Unapproved garages

Commentary – Indirect Tax Reporter ¶18-590

Motor car, meaning

Flowchart

Commentary – Indirect Tax Reporter ¶19-078

Generally

Commentary – Indirect Tax Reporter ¶19-072

Motor cars

Car dealer, meaning

Legislation/Regulatory – SI 1992/3122 art. 2(1)

Conversions

Legislation/Regulatory – SI 1992/3122 art. 5(1)

Disposal for no consideration

Legislation/Regulatory – SI 1992/3122 art. 4(1)(c), (1A)

Driving instruction

Legislation/Regulatory – SI 1992/3222 art. 7(2F)(c)

Hire with services of driver

Legislation/Regulatory – SI 1992/3222 art. 7(2F)(a)

Input tax credit

Legislation/Regulatory – SI 1992/3122 art. 4(1A), (1B), 5(2)

Input tax disallowed

Legislation/Regulatory – SI 1992/3222 art. 7

Meaning

Legislation/Regulatory – SI 1992/3122 art. 2(1) ; SI 1992/3222 art. 2 ; SI 1993/1507 art. 6A(2) ; SI 1995/1268 art. 2(1)

Motor dealer, meaning

Legislation/Regulatory – SI 1992/3222 art. 2

Motor manufacturer, meaning

Legislation/Regulatory – SI 1992/3222 art. 2

Private/non-business use

Legislation/Regulatory – SI 1992/3122 art. 4(1C)(b), 4A, 5(3)

Qualifying motor car, meaning

Legislation/Regulatory – SI 1992/3222 art. 7(2A)

Qualifying, election

Legislation/Regulatory – SI 1992/3222 art. 7(2B)

Qualifying, exclusion

Legislation/Regulatory – SI 1992/3222 art. 7(2C)

Registration

Legislation/Regulatory – SI 1992/3222 art. 7(2D)

Self-drive hire

Legislation/Regulatory – SI 1992/3222 art. 7(2F)(b)

Self-supplies

– see Self-supplies

Stock-in-trade

Legislation/Regulatory – SI 1992/3222 art. 2 ; VATA94 Sch. 6, para. 1A

Motor dealer deposit contributions

Commentary – Indirect Tax Reporter ¶11-035

New means of transport

– see New means of transport (NMT)

Non-fuel expenses

Commentary – Indirect Tax Reporter ¶18-348

Output tax

Car dealers and manufacturers: demonstrator cars

Commentary – Indirect Tax Reporter ¶10-225 ; Indirect Tax Reporter ¶18-570

Car hire charges passed on to employees

Case Law – Yorkshire Water plc. (1990) 5 BVC 722

Cars used in business

Commentary – Indirect Tax Reporter ¶18-570

Charges made to employees for private use of car

Commentary – Indirect Tax Reporter ¶104

Generally

Commentary – Indirect Tax Reporter ¶140 ; Indirect Tax Reporter ¶18-004 ; Indirect Tax Reporter ¶18-570

Margin scheme

Commentary – Indirect Tax Reporter ¶18-570

Personalised number plates

Commentary – Indirect Tax Reporter ¶18-570

Private use of cars

– see Private use of cars

Self-supplies

Commentary – Indirect Tax Reporter ¶18-570

Underdeclaration on sales

Case Law – (1985) 2 BVC 205,264

Value of supply

Commentary – Indirect Tax Reporter ¶18-570

Vans not treated as cars

Commentary – Indirect Tax Reporter ¶18-570

Parking facilities

– see Local authorities and similar bodies; Parking facilities; Garages

Parking facilities, excluded from exemption

Legislation/Regulatory – Dir. 2006/112 art. 135(2)(b) ; VATA94 Sch. 9, Grp. 1, item 1(h)

Part-exchange cars

– see Part-exchange

Payments received for non-supplies

Commentary – Indirect Tax Reporter ¶10-602

Personalised number plates

Input tax

Commentary – Indirect Tax Reporter ¶19-180

Output tax

Commentary – Indirect Tax Reporter ¶18-570

Petrol

– see Road fuel

Private use

– see Private use of cars

Promotional campaign: single standard-rated supply of insured car

Commentary – Indirect Tax Reporter ¶11-065

Purchase plus and MOT vouchers, consideration

Case Law – Customs and Excise Commissioners v Hartwell plc. [2003] BVC 262 ; Hartwell plc v Customs and Excise Commissioners. [2002] BVC 235 ; Hartwell plc. [2001] BVC 2,217

Recovery, statutory fees

Commentary – Indirect Tax Reporter ¶10-602

Relief for special visitors

Legislation/Regulatory – SI 1992/3156

Removals by Police and Crime Commissioners

Commentary – Indirect Tax Reporter ¶52-669

Repossessed cars

Bad debt relief

Commentary – Indirect Tax Reporter ¶18-965

Sold in satisfaction of debt

Commentary – Indirect Tax Reporter ¶56-090

Research and development

Generally

Commentary – Indirect Tax Reporter ¶13-070 ; Indirect Tax Reporter ¶19-073

Vehicle must not leave possession of manufacturer

Commentary – Indirect Tax Reporter ¶13-070

Road fuel

– see Road fuel

Road fund licences

Consideration

Commentary – Indirect Tax Reporter ¶11-342

Output tax

Commentary – Indirect Tax Reporter ¶18-590

Payments received for non-supplies

Commentary – Indirect Tax Reporter ¶10-602

Salary sacrifice

Commentary – Indirect Tax Reporter ¶10-602

Sale following letting on hire to handicapped person

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 15

Sales price less than that of purchase price/refurbishing costs

Case Law – P.P.G. Publishing Ltd. (1988) 3 BVC 817

Scale charge

– see Road fuel

Second-hand

– see Second-hand goods scheme

Second-hand Daimler, Common Customs Tariff concerning collectors' piece

Case Law – (1985) 2 BVC 200,209

Self-supplies

Car dealers

Commentary – Indirect Tax Reporter ¶13-042

Conversions

Commentary – Indirect Tax Reporter ¶13-075

Case Law – Browsers Bookshop. (1988) 3 BVC 764 ; Sheppard. [1996] BVC 2,628

Exclusively for business purposes

Commentary – Indirect Tax Reporter ¶13-055

Generally

Commentary – Indirect Tax Reporter ¶13-040

Leasing of car in another member state

Case Law – Cookies World VertriebsgmbH iL v Finanzlandesdirektion für Tirol (Case C-155/01). [2005] BVC 208

Motor car, meaning

Commentary – Indirect Tax Reporter ¶13-041

Output tax: cars used in business

Commentary – Indirect Tax Reporter ¶13-040

Prototype car for research and development

Case Law – (1981) 1 BVC 1,161

Qualifying motor car

Commentary – Indirect Tax Reporter ¶13-045

Relevant condition

Commentary – Indirect Tax Reporter ¶13-050

Research and development

Commentary – Indirect Tax Reporter ¶13-070

Second-hand dealer building and subsequent sale of car

Case Law – (1978) 1 BVC 1,077

Self-drive hire

Commentary – Indirect Tax Reporter ¶13-060

Tax point

Commentary – Indirect Tax Reporter ¶13-180

Stock-in-trade cars

Demonstrator cars

– see Demonstrator cars

Input tax

Commentary – Indirect Tax Reporter ¶19-073

Meaning

Legislation/Regulatory – SI 1992/3222 art. 2 ; VATA94 Sch. 6, para. 1A(4)

Use, consideration less than market value

Legislation/Regulatory – VATA94 Sch. 6, para. 1A

Taxable amount

Artificial valuations

Case Law – North Anderson Cars Ltd v Customs and Excise Commissioners. [1999] BVC 389 ; North Anderson Cars Ltd. [1998] BVC 2,174

Cars sold with promotional offer of year's free insurance

Case Law – Peugeot Motor Co plc; Citroën UK Ltd. [1999] BVC 2,314

Determination

Case Law – First County Garages Ltd. [1996] BVC 2,966

Part-exchange cars

– see Part-exchange

Temporary importation

Frontier worker in course of employment

Case Law – Ministère Public & Anor v. Ledoux (Case 127/86). [1991] BVC 30

Temporary importations, relief

Commentary – Indirect Tax Reporter ¶63-820

Temporary voluntary scrappage scheme for ten-year old vehicles

Commentary – Indirect Tax Reporter ¶11-022

Used

Sale at end of lease

Commentary – Indirect Tax Reporter ¶40-400(8)

Second-hand scheme

– see Second-hand goods scheme

Warranties

Commentary – Indirect Tax Reporter ¶18-585

Used motor cars

Margin scheme

– see Margin schemes

Repossession under terms of finance agreement, disposal

Legislation/Regulatory – SI 1992/3122 art. 4(1)(a), (1A), (1AA)

Sale of, auctioneers acting in own name

Legislation/Regulatory – SI 1992/3122 art. 4(1)(e)

Supply of, agents acting in own name

Legislation/Regulatory – SI 1992/3122 art. 4(1)(d)

Taken in settlement of insurance claim, disposal by insurer

Legislation/Regulatory – SI 1992/3122 art. 4(1)(b), (1A)

Vans

Commentary – Indirect Tax Reporter ¶18-570 ; Indirect Tax Reporter ¶19-004

Vehicle, meaning

Legislation/Regulatory – CEMA79 s. 1(1) ; SI 1984/746 Sch. 2, Grp. 10

Welfare vehicles supplied to eligible body, repair or maintenance

Commentary – Indirect Tax Reporter ¶50-535

Wholly used for business purposes

Blocked input tax

Commentary – Indirect Tax Reporter ¶19-075

Input tax recovery

Commentary – Indirect Tax Reporter ¶19-073

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