Invalid Vehicles: Imports

Treasury written question – answered on 28 March 2023.

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Photo of Angus MacNeil Angus MacNeil Shadow SNP Spokesperson (Trade Team Member), Chair, International Trade Committee, Chair, International Trade Committee, Chair, International Trade Committee

To ask the Chancellor of the Exchequer, with reference to the Invamed Group and Others v. HMRC judgment In the Court of Appeal (Civil Division) on appeal from the Upper Tribunal Tax and Chancery Chambers Mr Justice Birss and Judge Roger Berner [2018] UKUT 305 (TCC) 2018 WL 04685885 of 25 February 2020, Neutral Citation Number: [2020] EWCA Civ 243 / Case No: A3/2018/2938, for what reason his Department is applying import VAT on mobility scooters.

Photo of Victoria Atkins Victoria Atkins The Financial Secretary to the Treasury

The chargeability of import VAT depends on the customs classification of a good. The correct classification for mobility scooters imported into the UK since August 2009 is under heading 8703, which is chargeable to import VAT. This did not change when the UK left the EU, with a specific legally binding Additional Chapter Note to clarify the UK legal position. The court case referred to is in respect of the classification of those goods imported between 2004 and 2007, during which time the court held that a different classification of 8713 was appropriate.

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