VATNINMT7100 | Diplomats and visiting forces: acquisition of new means of transport from EU member-states by foreign Diplomats serving in Northern Ireland

Diplomatic missions and their entitled personnel may acquire land vehicles from EU 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, for example, C426.

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