HMRC announce new second hand motor vehicle export refund scheme

Hillier Hopkins LLP

Chartered Accountants & Tax Advisers

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The Government have announced a new scheme to claim a VAT refund if you buy second-hand motor vehicles in Great Britain and move them to Northern Ireland or the EU for resale.

The second-hand motor vehicle export refund scheme is intended to be introduced on 1 October 2022.

The scheme will allow you to claim a refund of VAT if you move a second-hand motor vehicle from Great Britain (England, Scotland and Wales) to Northern Ireland for resale.

If you’re a car dealer who sells motor vehicles in Northern Ireland, you will soon have to use the scheme if you:

  • buy vehicles in Great Britain and move them to Northern Ireland for resale
  • currently use the VAT margin scheme for those sales

You may also be able to use the refund scheme if you:

  • are VAT registered in the EU
  • buy second-hand vehicles in Great Britain and export them to the EU for resale

You can find out more on the HMRC website.

If you need help with VAT, please contact Ruth Corkin on the details below.

Do you need extra information?

Ruth Corkin - Prinicipal - VAT and Indirect Tax Advisory at Hillier Hopkins

Ruth has been involved with VAT for over 30 years. She started her VAT career as a Customs and Excise Officer in Essex and then moved into consultancy with a variety of well-known accountancy firms. She is well known in the VAT world and is the proud author of many articles and technical works.

Contact Ruth at or on +44 (0)1908 713860

Based at the following office - Milton Keynes, Watford and London