Question for DVD on MOT exemption & exporting a vehicle

[cptsideways]

Am I correct in saying a vehicle is exempt from MOT/TAX if its being exported out of the country? A trafpol once advised me this was the case. Can you offer your wisdom & in depth knowledge of the Road Traffic Act please maybe in a reference....

[Dwight VanDriver]

MOT:

Reg 6 (1) (xii) MV (Tests) Regulations 1981 - exemption for a vehicle proceeding to a port for export.

EXCISE DUTY.

There is an exemption from duty under

Schedule 2 Vehicle Excise and Registration Act 1984:

Vehicles for Export:

23.—(1) A vehicle is an exempt vehicle if—

(a) it has been supplied to the person keeping it by a taxable person within the meaning of section 2C of the [1983 c. 55.] Value Added Tax Act 1983, and

(b) the supply has been zero-rated under subsection (7) of section 16 of that Act.

(2) If at any time the value added tax that would have been chargeable on the supply but for the zero-rating becomes payable under subsection (9) of that section (or would have become payable but for any authorisation or waiver under that subsection), the vehicle is deemed never to have been an exempt vehicle under sub-paragraph (1).

which would appear to cover a newly purchased vehicle to be taken out of the country?

Your question included MOT which I presume therefore vehicle has been used on roads in UK in which case I would say you have to have a Licence to get to the port.

www.tinyurl.com/dn864 of interest.

dvd

[cptsideways]

Thanks for that DVD,

The MOT exemption I think is as I assumed, it was explained to me that if you were driving to to the port that was sufficient to be covered under that exemption.

The Excise duty part is not quite so clear hence trade plates would obviously cover that one.

Cheers