In order to demonstrate that the car is not available for private use, steps that could be taken include:. Where input tax has been recoverable on the purchase of a car, the eventual sale of the car will be subject to standard rate VAT. Where input tax has been incurred but blocked on the purchase, the sale is exempt.
Skip to main content. Brought to you by our team of specialist tax advisers. The block does not apply to a car to be used for one of the following purposes: as stock in trade of a motor manufacturer or dealer; primarily for the purposes of taxi hire; self drive hire or driving instruction, or exclusively for a business purpose and not made available for any private use.
In order to demonstrate that the car is not available for private use, steps that could be taken include: business use only clause for insurance purposes; detailed mileage logs linking each journey to a business purpose; the vehicle not to be allocated to any individual pool cars ; garaging overnight at the business premises where this is not the home address, and including in employment contracts a clause making it a disciplinary offence to use the car for anything other than a business journey.
If you think this article would be useful to a friend, click the 'Share with a Friend' button below. Certain exclusions for Northern Ireland residents. The Car Loan Warehouse. Calculate Loan Apply. This does not constitute a quote, it's for illustration purposes only. Rates may vary depending on loan amount and individual circumstances.
What is VAT Qualifying? VAT on cars: how does it work? Monthly Budget. Annual mileage. Term Length. With Hire Purchase you pay for the car in a series of monthly payments. At the end of the term, after all payments and the option to purchase fee is made you take full ownership of the vehicle.
Pay for a vehicle in full via credit or debit card. Search Stock. X More Options. Left Right. Aged up to 1 year Aged up to 2 years Aged up to 3 years Aged up to 4 years Aged up to 5 years Aged up to 6 years Aged up to 7 years Aged up to 8 years Aged up to 9 years Aged up to 10 years. Up to 1, miles Up to 5, miles Up to 10, miles Up to 15, miles Up to 20, miles Up to 30, miles Up to 40, miles Up to 60, miles Up to 80, miles Up to , miles.
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