VAT on Commercial Vehicles

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A client has just purchased a second hand Nissan Primastar Van from a local vat registered Garage/retailer and was told there would be no VAT charged.

Is this correct?  I understood that when buying and selling commercial vehicles vat was charged.  What have I missed? 

Replies (4)

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By Wanderer
10th Jul 2019 10:22

Margin scheme?

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Replying to Wanderer:
RLI
By lionofludesch
10th Jul 2019 13:51

Wanderer wrote:

Margin scheme?

That's the one.

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By TheChief
10th Jul 2019 10:45

Thank you, I am guessing you are correct although I cannot see anywhere on the Invoice where it states Second Hand Goods scheme.

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By NDH
10th Jul 2019 10:46

If it's a used vehicle that the garage acquired from a non vat registered seller it would be a non qualifying vehicle.

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