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

Used, sale at end of lease

Cars used in business

Cars, bumping up value

Cars, single or multiple supply

Delivery charge

Insurance

Insurance-based protection and cleaning products

Children's car seats

– see Children

Commercial, temporary importation, relief

Control of movement of goods

Routes for removal

Security

Specification for removal

Converted

Input tax

Self-supply

Cycles

– see Motor cycles

Definition of motor car

Generally

Input tax

Range Rover

Demonstrator

Diesel

– see Diesel

Disposal following mixed used, treatment

Exempt supply

Flowcharts

When VAT on purchase of car is recoverable

When vehicle is a motor car

Fuel

– see Diesel; Road fuel

Gift of car

Global accounting, exclusion

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

Free of charge/nominal consideration

Handicapped persons

Input tax disallowed

Margin scheme exclusion

Private/non-business use of services

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

Car dealer, meaning

Conversions

Disposal for no consideration

Driving instruction

Hire with services of driver

Input tax credit

Input tax disallowed

Meaning

Motor dealer, meaning

Motor manufacturer, meaning

Private/non-business use

Qualifying motor car, meaning

Qualifying, election

Qualifying, exclusion

Registration

Self-drive hire

Self-supplies

– see 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

Charges made to employees for private use of car

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

– see Part-exchange

Payments received for non-supplies

Personalised number plates

Input tax

Output tax

Petrol

– see Road fuel

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

Repossessed cars

Bad debt relief

Sold in satisfaction of debt

Research and development

Generally

Vehicle must not leave possession of manufacturer

Road fuel

– see 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

– see Road fuel

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

– see Part-exchange

Temporary importation

Frontier worker in course of employment

Temporary importations, relief

Temporary voluntary scrappage scheme for ten-year old vehicles

Used

Sale at end of lease

Second-hand scheme

Warranties

Used motor cars

Margin scheme

Repossession under terms of finance agreement, disposal

Sale of, auctioneers acting in own name

Supply of, agents acting in own name

Taken in settlement of insurance claim, disposal by insurer

Vans

Vehicle, meaning

Welfare vehicles supplied to eligible body, repair or maintenance

Wholly used for business purposes

Blocked input tax

Input tax recovery