Back to directory
45.19

Sale of other motor vehicles

- wholesale and retail sale of new and used vehicles: . lorries, trailers and semi-trailers . camping vehicles such as caravans and motor homes

Name
Sale of other motor vehicles
Sector
G - Wholesale and retail trade; repair of motor vehicles and motorcycles

Lump-sum tax

Usually not eligible

Usually not eligible for lump-sum taxation: wholesale/retail trade and motor vehicle repair are excluded areas.

Usually includes

  • wholesale and retail sale of new and used vehicles:; lorries, trailers and semi-trailers; camping vehicles such as caravans and motor homes

Usually excludes

  • wholesale and retail sale of parts and accessories for motor vehicles, see 45.3
  • rental of trucks with driver, see 49.41
  • rental of trucks without driver, see 77.12

Source: the official APR activity classification.