NATO forces vehicle claims switch from C&E 941 to NOVA 1

Personnel of NATO Visiting Forces acquiring new land vehicles into Northern Ireland free of VAT face a changed claims procedure. Claimants should now complete form NOVA 1GOV, forwarded to the Personal Transport UnitGOV along with any other relevant forms including a C426. Under the superseded procedure, the applicant personally completed four copies of Form C&E 941GOV, authorised by the visiting force authorities, who retained one copy and forwarded the remaining three with the notification to the PTU; that Form C&E 941 procedure no longer appears in the current guidanceGOV.

The entitlement itself is unchanged: NATO Visiting Forces personnel may acquire new land vehicles into Northern Ireland free of VAT under the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992GOV, described in the guidance as implementing Article 151 of Directive 112/2006, the Principal VAT Directive. The Order attaches certificate conditions to the relief: for a motor vehicle supplied to an entitled person, five certificates in the scheduled form must be delivered before the supply is madeLegislation — two to the visiting force, two to the proper officer and one to the supplierLegislation — each signed by the entitled person and by the officer commanding the visiting force or an authorised signatory. Where the relief concerns a motor vehicle removed by or on behalf of the entitled person, four certificates go before removal, one to the force and three to the proper officer.Legislation

Relief also carries continuing conditions advisers should flag to claimants. The vehicle must not be lent, hired out, given as security or transferred without the prior written authorisation of the CommissionersLegislation; if disposal is authorised, the relief may be discharged and the tax paid at the rate then in force, or the lower rate in force when relief was affordedLegislation. The goods must be used exclusively by the entitled person or members of their household.Legislation If the Commissioners are not satisfied a condition has been complied with, the duty or tax becomes payable forthwith and the goods are liable to forfeiture unless the non-compliance is sanctioned in writingLegislation.

Further details of entitlement to use a motor vehicle tax-free by visiting forces are now in the Diplomatic Privileges Manual at DIPPRIVGOV, replacing the former cross-reference to Guidance X44 Visiting Forces.

Legal basis: Customs and Excise (Personal Reliefs for Special Visitors) Order 1992; Article 151 of Directive 112/2006.