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Business Terms and Jargon Explained

What is PES

Tax 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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