| VIT50100 |
Rules about motoring expenses |
| VIT50300 |
What is a car? |
| VIT50600 |
Car derived vans |
| VIT50900 |
Combination vans |
| VIT51200 |
Motor caravans |
| VIT51500 |
Input tax on vehicles other than cars |
| VIT51800 |
Conversion of a commercial vehicle into a car |
| VIT52100 |
Definition of input tax block and qualifying cars |
| VIT52400 |
Conditions to be met to recover VAT on qualifying cars |
| VIT52700 |
Exclusive business purpose relating to input tax block and qualifying cars |
| VIT53000 |
Damaged or stolen cars |
| VIT53300 |
Leasing of cars |
| VIT53600 |
Relief/replacement cars |
| VIT53900 |
Short-term hire and Motability leases |
| VIT54200 |
Cars bought for sale and leaseback |
| VIT54500 |
Car repairs and other motoring expenses |
| VIT54800 |
Availability of cars for private use |
| VIT55100 |
Taxing the private use of cars |
| VIT55400 |
Road fuel and the private use of cars |
| VIT55700 |
Private use of business cars |
| VIT56000 |
The self-supply provisions related to the private use of cars |
| VIT56300 |
Private use of commercial vehicles |
| VIT56600 |
Trade agreements with the Society of Motor Manufacturers and Traders |
