(AGENPARL) – LONDON gio 23 giugno 2022

The age of a vehicle is normally determined by looking at the registration plate. Export registration marks and pink registration books (VX302) are issued by the DVLA. Registration marks allocated to vehicles supplied tax-free for export have a specific format.

New vehicles – registration plate format

The format is: XA 51 ABC.

XA

Explanation

Local Memory Tag or Export identification

Definition

Generally the first 2 letters identify the region where a vehicle is first registered. The letters I, Q and Z are not used.

However, in relation to cars supplied for export the first letter is always X and the second letter A to F represents the month of supply.

A (March/September issue)

B (April/October issue)

C (May/November issue)

E (July/January issue)

F (August/February issue)

51

Explanation

Age identifier

Definition

March 2020 – August 2020 = 20

Sept 2020 – Feb 2021 = 70

March 2021 – August 2021 = 21

Sept 2021 – Feb 2022 = 71

March 2022 – August 2022 = 22

Sept 2022 – Feb 2023 = 72

Through to:

March 2049 – August 2049 = 49

Sept 2049 – Feb 2050 = 99

ABC

Explanation

Random alpha characters

Definition

The letters I and Q are not used.

If a vehicle is sighted with a number plate that appears to indicate that more than 12 months has elapsed since the vehicle was supplied, details of the sighting including date, location and vehicle registration number should be advised to the Personal Transport Unit (PTU) – see VEXMOTORS1300 for contact details.

Vehicles supplied to serving members of the armed forces are not issued with special export registration marks: to protect service personnel, the registration mark allocated is a standard UK registration mark.

Used vehicles

No special registration mark identifies a used vehicle zero-rated for export. However, the small numbers using the scheme allow the PTU to carry out a 100% verification check with DVLA that cars have been exported. In cases where no reply is received from the DVLA and the vehicle is of high value, PTU will issue a reference to VAT Intelligence Officers for further action.

Fonte/Source: https://www.gov.uk/hmrc-internal-manuals/vat-personal-exports-tax-free-sales-of-new-motor-vehicles-for-use-before-export/vexmotors4100