Zero-rated sales of motor vehicles and boats: Revenue and Customs Briefs

As Tax Journal reported last week, VAT Notice 701/59 (motor vehicles for disabled people) has been cancelled and replaced by two help sheets, VAT 1615 and VAT 1616.

Revenue & Customs Brief 34/12 confirms the change and states that the material ‘remains largely unchanged’.

Revenue & Customs Brief 35/12 provides details of a new voluntary scheme, announced at Budget 2012, to help HMRC gather information from traders about zero-rated sales of adapted motor vehicles and boats to disabled people. HMRC will use