Business Terms and Jargon Explained
What is PESTax Definition:-
Personal Export Scheme - A scheme under which a VAT-registered supplier can supply a motor vehicle to certain customers in the United Kingdom free of VAT, on condition that the vehicle is exported to a destination outside the European Union within a fixed time. Subject to some restrictions the vehicle may also be used in the EU prior to its final export.
© Crown Copyright. Material taken from HM Revenue & Customs. Reproduced under the terms and conditions of the Click-Use Licence.
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Term created / updated 2006-11-28 15:16:33
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