Vehicle Excise and Registration Act 1994 section 8

Vehicles removed into UK

Section 8 deals with the licensing requirements for vehicles that have been brought into the United Kingdom from abroad, and specifically the tax and duty conditions that must be met before a vehicle licence will be issued.

• The Secretary of State may refuse to issue a vehicle licence for any vehicle brought into the UK from overseas that is not already registered under the Act.
• A licence will only be issued if the Secretary of State is satisfied that any VAT arising on a supply connected with the vehicle's removal into the UK has been or will be paid or remitted.
• Similarly, any VAT or customs duty charged on the importation of the vehicle must have been or will be paid or remitted.
• A licence may also be issued where no VAT or customs duty was charged at all on the importation or on any supply involving the vehicle's removal into the UK.