On Wed, 24 Jul 2013 10:39:13 +0100, Roland Perry wrote:

And unless there are lots of bikes costing £5k, then the majority of
drivers paid more VAT than the cyclists, when the items were new.

I'd suggest that the vast majority of drivers paid no VAT at all on
their cars. I've certainly never paid VAT on a car purchase - and I've
had several brand new cars.

How did you manage that?

Simple.

No VAT is payable on used cars, unless they've come straight from an
unbroken chain of VAT-registered businesses from new.

I didn't buy the new cars, they were leased company cars, bought by a VAT-
registered business. So the VAT was promptly reclaimed, and would have
been charged when the car was sold again.

The only person to pay VAT on any car is the first _private_ (or non-VAT-
reg business) owner.