VATNINMT4250 | Purchasing a new means of transport in Northern Ireland for removal to an EU member state: pre-registered and demonstrator vehicles

From HM Revenue & Customs · VAT New Means of Transport Northern Ireland

Pre-registered or demonstrator vehicles supplied as a new means of transport

A pre-registered vehicle or demonstrator vehicle can be supplied as a new means of transport if it falls within the definition of a new means of transport. The applicant will still have to complete a VAT 411 and comply with the terms of the relief. The vehicle will not be re-registered with an export registration mark: it is therefore particularly important that assurance staff confirm that a VAT 411 has been sent to the PTU.