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Please note: the Section 67 VATA 1994 penalty has been replaced by the Failure to Notify penalty introduced by Schedule 41 Finance Act 2008. »Ê¹ÚÌåÓýapp Failure to Notify penalty applies to obligations to notify the acquisition of a new means of transport on or after 01/04/2010. »Ê¹ÚÌåÓýapp penalty under Section 67 VATA 1994 continues to apply where the obligation to notify the acquisition of a new means of transport occurs before 01/04/2010.

Please see the Compliance Handbook CH70000 for more information about the Failure to Notify penalty.

»Ê¹ÚÌåÓýapp meaning of “new means of transportâ€� (NMT) is given in the VAT Act 1994 section 95.

In this Act “means of transport� in the expression “new means of transport� means, subject to subsection (2) below, any of the following

Subsection (1)

• Any ship exceeding 7.5 metres in length.
• Any aircraft, the take-off weight of which exceeds 1550 kilograms.

• Any motorised land vehicle which

  • Has an engine with a displacement or cylinder capacity exceeding 48 cubic centimetres, or
  • Is constructed or adapted to be electrically propelled using more than 7.2 kilowatts.

Subsection (2): A ship, aircraft or motorised land vehicle does not fall within subsection (1) above unless it is intended for the transport of persons or goods.

Subsection (3): For the purposes of this Act, a means of transport shall be treated as new, in relation to any supply or any acquisition from another Member State, at any time unless at that time

• »Ê¹ÚÌåÓýapp period that has elapsed since its first entry into service is

  • In the case of a ship or aircraft, a period of more than 3 months.
  • In the case of a land vehicle, a period of more than 6 months

and

• It has, since its first entry into service, travelled under its own power

  • In the case of a ship, more than 100 hours.
  • In the case of an aircraft, for more than 40 hours.
  • In the case of a land vehicle, for more than 6000 kilometres.

For example: A vehicle ceases to be a new means of transport 6 months and one day after first entry into service, providing it has also travelled more than 6000 kilometres.

Both criteria (period since first entry into service and hours / kilometres travelled) must be met for a ship, aircraft or vehicle to be no longer classed as a new means of transport.