Tax on privately purchased vehicles: brochure

What you need to know about paying tax on a vehicle you buy privately.

This brochure outlines how to calculate and pay tax on a used vehicle that you buy privately.

Information includes:

• the fact that you need to pay tax when you buy a used vehicle
• how the government collects this tax
• how you calculate the tax you owe
• how to determine the fair value of the vehicle
• appraisals
• trading against the purchase price of a vehicle
• tax exemptions