§ Mr. Barry FieldTo ask the Chancellor of the Exchequer if he will set out the special provisions to apply to the sale of new boats, aircraft and motor vehicles for intra-Community trade VAT returns from 1 January 1993.
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§ Sir John CopeIntra-Community supplies of goods which qualify as new means of transport will always be subject to VAT in the EC member state of destination. United Kingdom VAT-registered sellers of such goods will therefore not account in their VAT returns for the VAT due on those which are removed to other member states. However, people who acquire new means of transport in the United Kingdom from suppliers in other member states will either account for VAT in their VAT return or pay VAT directly to Customs and Excise depending on whether they are registered.