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The scheme involves a number of eligibility criteria in relation to the customer and the vehicle and these can be found in VAT Notice 707.Notice 707 Personal Export Scheme explains the scheme for buying a motor vehicle free of VAT. For a copy of Notice 707 phone the VAT helpline on 0300 200 3700. Details This notice applies to supplies made on or after 1 January 2021. It applies to supplies made in Great Britain (England, Wales and Scotland) exported