Second-hand Motor Vehicle Export Refund Scheme – Launch deferral

18 Jul 2022

Please find below an update received from HMRC regarding the deferral of the introduction of the Second-hand Motor Vehicle Export Refund Scheme this October:

We stated in guidance Prepare for the second-hand motor vehicle export refund scheme - GOV.UK ( that the government intends to introduce the “second-hand motor vehicle export” refund scheme in October. Whilst the UK government continues to seek a negotiated settlement with the EU on the implementation of the Northern Ireland Protocol, this start date has been delayed and we will update the guidance in due course. I can reassure you that businesses can continue to rely on HMRC’s existing guidance Sales of second-hand motor vehicles in Northern Ireland - GOV.UK (, and the arrangements that have been in place since 2021 continue to apply.