Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if his Department will waive vehicle import tax liabilities for a member of the armed forces who has purchased a vehicle under the terms of the Personal Export Scheme and is redeployed to a theatre where they cannot take their vehicle with them and is unable to sell it in their current deployment because it is right hand drive.

The Personal Export Scheme allows entitled customers to buy a motor vehicle in the UK free of VAT for export outside the UK subject to certain conditions. Where a taxpayers plans change unexpectedly, and the vehicle is being re-imported into the UK the customer should contact HMRC’s Personal Transport Unit who will assess the query on a case-by-case basis to determine whether or not import VAT will be due.

Further guidance can be found here on the GOV.UK Website here: https://www.gov.uk/guidance/personal-export-scheme-notice-707#overview.