Motor vehicles
Abandoned, disposal by public body
Accessories
Blocked input tax
Cases
Generally
Validity
Car dealer's voucher in artificial values
Cars
Accessories and repairs
Insurance policies
Local authorities
Meaning
Mechanical breakdown insurance (MBI)
Roadside assistance
Cars used in business
Cars, bumping up value
Cars, single or multiple supply
Delivery charge
Insurance
Insurance-based protection and cleaning products
CGT reporting (exemption)
Children's car seats
Commercial, temporary importation, relief
Control of movement of goods
Routes for removal
Security
Specification for removal
Converted
Input tax
Self-supply
Cycles
Definition of motor car
Generally
Input tax
Range Rover
Demonstrator
Diesel
Disposal following mixed used, treatment
Exempt supply
Exports
Flowcharts
When VAT on purchase of car is recoverable
When vehicle is a motor car
Fuel
Gift of car
Handicapped persons
Buses with special facilities
Letting on hire to
Qualifying motor vehicle defined
Supply of qualifying motor vehicle
Vehicles designed or adapted to carry
Handicapped persons, non-taxable insurance contracts
Handicapped persons, vehicles designed or adapted for
Generally
Letting on hire
Sale of vehicle at end of letting period
Security holder for disabled badge
Shelter: not equipment designed for use with zero-rated goods
Supplied to eligible body
Higher rate premiums
Importation
Cars used as spare parts, input tax
Private individuals from another member state
Refund of tax
Special consumption tax
Taxable amount, inclusion of vehicle tax
Imported, absolute exemption, diplomats etc.
Input tax
Accessories
Agreement with British Vehicle Rental and Leasing Association
Apportionments
Blocked
Car derived vans
Car leasing
Car purchases
Cars leased or hired
Change in use
Charges made to employees for private use
Combination vans
Conversions
Cost of repairs refunded under guarantee scheme
Delivery charges
Double cab pick-ups
Employee benefits
Exclusively used for business purposes
Generally
Government departments
Group registration
Health authorities
Hire charges
Importation of cars to be used as spare parts
Intended use
Leased or hired
Legal services: motor insurance cover
Local authorities
Mileage allowance paid to employees
Motor car, meaning
Personalised number plates
Police authorities
Police authority
Purchase of new cars for supply by lease and later by re-sale
Qualifying car
Recovery
Repairs
Research and development cars
Restricted, compared to scale charge
Self-drive hire
Stock-in-trade cars
Van adapted for carriage of passengers
Van restoration
Vehicle designed initially as car
Vehicles treated/not treated as cars
When VAT on purchase of car is recoverable: flowchart
Wholly used for business purposes
Leasing
Input tax
Invoices
Place of supply
Letting on hire
Handicapped persons
List price as basis for taxation of new cars, failure of member state to fulfil obligations
Manufacturers
Margin scheme
Meaning
MOT tests
Agent for customer or testing station
Assessments
Meaning of agent
Outside scope of VAT
Payments received for non-supplies
Unapproved garages
Motor car, meaning
Flowchart
Generally
Motor cars
Self-supplies
Stock-in-trade
Motor dealer deposit contributions
New means of transport
Non-fuel expenses
Output tax
Car dealers and manufacturers: demonstrator cars
Car hire charges passed on to employees
Cars used in business
Generally
Margin scheme
Personalised number plates
Private use of cars
Self-supplies
Underdeclaration on sales
Value of supply
Vans not treated as cars
Parking facilities
Parking facilities, excluded from exemption
Part-exchange cars
Payments received for non-supplies
Personalised number plates
Input tax
Output tax
Petrol
Private use
Promotional campaign: single standard-rated supply of insured car
Purchase plus and MOT vouchers, consideration
Recovery, statutory fees
Relief for special visitors
Removals by Police and Crime Commissioners
Research and development
Generally
Vehicle must not leave possession of manufacturer
Road fuel
Road fund licences
Consideration
Output tax
Payments received for non-supplies
Salary sacrifice
Sale following letting on hire to handicapped person
Sales price less than that of purchase price/refurbishing costs
Scale charge
Second-hand
Second-hand Daimler, Common Customs Tariff concerning collectors' piece
Self-supplies
Car dealers
Conversions
Exclusively for business purposes
Generally
Leasing of car in another member state
Motor car, meaning
Output tax: cars used in business
Prototype car for research and development
Qualifying motor car
Relevant condition
Research and development
Second-hand dealer building and subsequent sale of car
Self-drive hire
Tax point
Stock-in-trade cars
Demonstrator cars
Input tax
Meaning
Use, consideration less than market value
Taxable amount
Artificial valuations
Cars sold with promotional offer of year's free insurance
Determination
Part-exchange cars
Temporary importation
Frontier worker in course of employment
Temporary importations, relief
Temporary voluntary scrappage scheme for ten-year old vehicles
Used
Second-hand scheme
Warranties
Used motor cars
Margin scheme
Vans
Vehicle, meaning
Welfare vehicles supplied to eligible body, repair or maintenance
Wholly used for business purposes
Blocked input tax
Input tax recovery