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.
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; and 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 scheme can be used to supply a new or used:
It cannot be used to supply:
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.
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.
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; and 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.