VAT-Free purchase of a UK assembled vehicle in the UK
One copy of Form 7 signed by the appropriate signatory and bearing the mission or organisation stamp should be submitted, via email, to Diplomatic Missions and International Organisations Unit of Protocol Directorate. Protocol Directorate will confirm entitlement to purchase a VAT-free vehicle and endorse the form. The form will then be returned to the mission or organisation via email. The endorsed form can then be presented to the selling agent as evidence of the purchaser’s entitlement to a VAT-free vehicle. The vehicle can then be registered with the DVLA as per Section 2 of their guidance. The selling agent may then apply to Protocol Directorate for a refund of the VAT by following the instructions set out in the Form 7.
VAT-Free purchase of an EEA or EFTA assembled vehicle in the UK
One copy of Form C428 signed by the appropriate signatory and bearing the mission or organisation stamp should be submitted, via email, to Diplomatic Missions and International Organisations Unit of Protocol Directorate. Protocol Directorate will confirm entitlement to purchase a VAT-free vehicle and endorse the form. The form will then be returned to the mission or organisation via email. The endorsed form can then be presented to the selling agent as evidence of the purchaser’s entitlement to a VAT-free vehicle . The vehicle can then be registered with the DVLA as per Section 2 of their guidance.
There is no tax relief for diplomats on non-EEA/EFTA vehicles purchased in the UK.
Vehicles may be supplied free of VAT at the point of purchase using the methods detailed above; it is not possible to purchase a vehicle at full price and subsequently apply for a refund of VAT.