Motoring expenses (VAT Notice 700/64)
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How to account for VAT on vehicles and fuel you use for your business.
Adapted edition
- Document type
- Reference Guide
- Format
- DOCX
- Pages
- 13
- Language
- English
- Version
- 1.0
- Updated
- 2026-09-16
- Category
- Governance & assurance
- Licence
- Open Government Licence v3.0
Description
How to account for VAT on vehicles and fuel you use for your business. Consult the original guidance for current legal and operational details.
Contents
- 1. Overview
- 1.1 This notice
- 1.2 Who should read this notice
- 1.3 Law covered in this notice
- 2. The VAT definition of a car
- 2.1 What a car is
- 2.2 Exceptions
- 2.3 Qualifying car
- 2.4 Commercial vehicle converted into a car
- 2.5 Car converted into a commercial vehicle
- 2.6 VAT rules on constructing a car kit
- 2.7 Adapting a car for use by people with disabilities
- 3. Input tax on buying a car
- 3.1 Recovering the VAT charged on buying, importing or acquiring a car
- 3.2 Stock-in-trade car
- 3.3 Car ceasing to be stock-in-trade
Source and licence
HM Revenue & Customs
AttributionHM Revenue & Customs, ‘Motoring expenses (VAT Notice 700/64)’ (updated 19 December 2024), reused under the Open Government Licence v3.0.
ChangesNeutral text-only adaptation from the official GOV.UK Content API body: headings, paragraphs, ordered and unordered list items and clickable source-link destinations in an appendix preserved. Images, logos, page design, accessible-format request widgets and linked attachments excluded; normalised whitespace, invisible format marks and typography.
Version history
- v1.016/09/2026