Personal Export Scheme

The Personal Export Scheme (PES) allows entitled customers to buy a motor vehicle in the UK free of VAT for export outside the UK. Subject to some restrictions, the vehicle can be used for a limited period in the UK before it’s exported.

Who can buy a vehicle under the scheme

The scheme can be used by:
(a) overseas visitors who have not been in the UK for more than either:
  • 365 days in the 2 years before the date when they apply to use the scheme
  • 1,095 days in the 6 years before the date when they apply to use the scheme
  • who intend to leave, and stay outside, the UK with the motor vehicle for at least 6 months
(b) UK residents who intend to leave, and stay outside, the UK with the motor vehicle for at least 6 months

The type of vehicle you can supply under the scheme

The scheme can be used to supply a new or used:
  • motor vehicle (including trucks and trailers etc)
  • motorcycle
  • motor caravan
It cannot be used to supply:
  • pedal cycles
  • trailer caravans

If VAT is shown on the customer’s invoice

You must be careful not to pay for the full vehicle price including VAT. A vehicle purchased at a price including VAT will not be eligible for a refund even if the customer later exports it to a destination outside the UK.

Direct exports from the UK

There is no need to use the PES scheme if the vehicle is not going to be used in the UK before it’s exported from the UK. We can supply vehicles directly from dealerships to you VAT-Free and would handle all the shipping and customs paperwork.

For further information, please contact us on the form below:
 
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