On Thu, 25 Jul 2013 13:58:25 +0100, Roland Perry wrote:

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.

So your justification for saying you've never paid VAT on a car purchase
it that you've never purchased a car.

I've never personally purchased a new car, correct.
I have, however, had several new cars.

ps According to the HMR&C site you'll have been paying 50% of the VAT on
the leasing charge.

Umm, no, because the VAT-registered company which employed me paid the
lease bill, so reclaimed the VAT on the lease cost.