I appreciate this subject has been discussed before, but I only really have one issue (at the moment) that I have spotted and would welcome your help on.
Situation is I have found a Hymer I would like to buy in Germany, it is just over 6 months old and has had the German VAT paid on it by the first owner and the mileage on it is currently 3850 Km, which will obviously go up by the time it arrives in the UK (before 31/12/20, subject to Covid/travelling restrictions)
Looking at the GOV UK website IMPORTING VEHICLES INTO THE UK, it it says:
If you imported the vehicle from the EU
VAT is usually only charged on vehicles that are new. A vehicle is new if either:
Looking at GOV UK website Guidance New means of transport (VAT Notice 728)
It says:
2.2 When a means of transport is not new
A motorised land vehicle is not new when more than 6 months have elapsed since the date of its first entry into service (see paragraph 2.3) and when it has travelled under its own power for more than 6,000 kilometres since its first entry into service.
The crucial difference between the two being "either/and" for me, as in the second statement I'm okay, as the vehicle is over 6 months old, but if its "and" then HMRC are presumably going to regard it as a 'new vehicle' even though the first owner ( a Baker, not a motorhome dealer) has already paid the German VAT
Anyone have any previous experience on this, as its keeping me awake and I'm thinking I might have to drive round it Germany for another 2150km, before I go through the tunnel and all before 31st December !
Situation is I have found a Hymer I would like to buy in Germany, it is just over 6 months old and has had the German VAT paid on it by the first owner and the mileage on it is currently 3850 Km, which will obviously go up by the time it arrives in the UK (before 31/12/20, subject to Covid/travelling restrictions)
Looking at the GOV UK website IMPORTING VEHICLES INTO THE UK, it it says:
If you imported the vehicle from the EU
VAT is usually only charged on vehicles that are new. A vehicle is new if either:
- it’s been driven less than 6,000km (about 3,728 miles)
- it’s been in use for no more than 6 months
Looking at GOV UK website Guidance New means of transport (VAT Notice 728)
It says:
2.2 When a means of transport is not new
A motorised land vehicle is not new when more than 6 months have elapsed since the date of its first entry into service (see paragraph 2.3) and when it has travelled under its own power for more than 6,000 kilometres since its first entry into service.
The crucial difference between the two being "either/and" for me, as in the second statement I'm okay, as the vehicle is over 6 months old, but if its "and" then HMRC are presumably going to regard it as a 'new vehicle' even though the first owner ( a Baker, not a motorhome dealer) has already paid the German VAT
Anyone have any previous experience on this, as its keeping me awake and I'm thinking I might have to drive round it Germany for another 2150km, before I go through the tunnel and all before 31st December !