Motor Vehicles: Northern Ireland

(asked on 18th November 2020) - View Source

Question to the HM Treasury:

To ask Her Majesty's Government what additional VAT will be paid by consumers in Northern Ireland who buy second-hand vehicles transported from Great Britain after the end of the transition period for the UK's departure from the EU.


Answered by
 Portrait
Lord Agnew of Oulton
This question was answered on 4th December 2020

The VAT paid by consumers buying second-hand vehicles will depend on the circumstances of the transaction and the seller of the vehicle.

The Northern Ireland Protocol frames the approach to VAT on goods, including the second-hand margin scheme, in Northern Ireland. As is the case for tax policy generally, the Government is keeping this under review.

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