![]() FAQ'sOn what basis is the half the excess rule determined i.e. vehicle full recommended retail price or the negotiated sale price?
Where known, the negotiated sale price inclusive of accessories and VAT
(excluding SMR) should be used as the basis of the calculation of
the half the excess rule. If this is not known, the full recommended
retail price inclusive of accessories and VAT (excluding SMR) should be
used.
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