VATNMT7100 | Diplomats and visiting forces: acquisition of new means of transport from other member-states by foreign diplomats serving in the UK

Note: The content of this manual applied up until 31 December 2020. Any content still applying to Northern Ireland after this date can be found in the VAT New Means of Transport Northern Ireland (VATNINMT) manual.

Diplomatic missions and their entitled personnel may acquire land vehicles from other member-states free of VAT under the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992. Claimants should complete a paper Form VAT NOVA 1 which should be forwarded to the PTU along with any other relevant form e.g. C426.

Further details of entitlement to use a motor vehicle tax-free by diplomatic missions and their personnel can be found in DIPPRIV.