What is the Personal Export Scheme?

We take a brief look at what the personal export scheme means for those looking to buy a left hand drive car from the UK.


We sell a number of cars on this basis. It is an ideal way for someone looking to buy a car to take the vehicle outside of the EC to purchase their left hand drive car without paying the VAT so when they reach their final destination they can clear all the taxes there without having to reclaim the VAT paid manually. Total Auto operate the scheme and it is an ideal way for buyers in places like Norway, Switzerland, the Channels Islands and other non-EU destinations to purchase a vehicle.


Best of all it really isn’t that complicated to apply for and administer. There is quite a lot to understand with regards to your obligations but in essence if you are intending to leave the UK and the EU within 6 to 12 months you can buy a vehicle on it. There is quite a lot to read through on the process and your obligations none of which are unreasonable and there is a mechanism to exit the scheme and pay the VAT if you and your vehicle decide to stay. All of this is detailed in something called the VAT 410 form which is jointly completed by us and you. All the rules, process and obligations are laid out in HMRC Notice 707 which can be downloaded here.


What if you are looking to buy a tax free left hand drive car to take to a country within the EC? Well this scheme doesn’t directly apply but there is a scheme for this which is the News Mean of Transport scheme which involves completing a VAT 411 which will produce a VX302 log book which allows tax free sale and transit on export plates to your destination. The log book is presented as part of the registration process and tells the relevant authority that VAT is due to be paid. A copy of the VAT 411 can be downloaded here.


Overall, the processes are relatively simple and can be administered easily with the correct paperwork. The only you need to decide is which left hand drive car you want!