§ Ms Oona KingTo ask the Chancellor of the Exchequer what taxes are payable on the purchase of(a) new cars imported from other EU member states, (b) cars less than six months old imported from other EU member states and (c) used cars. [117854]
§ Mr. TimmsUK VAT at 17.5 per cent. of the purchase price is payable when a private individual purchases a car which is either less than six months old, or has travelled less than 6,000 kms, in another EU member state and brings it to the UK. If the car is more than six months old and has travelled more than 6,000 kms, VAT will be payable in the member state in which the purchase took place. No UK VAT will be payable.