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Where is the line drawn between new and used means of transport?

Find out about the correct identification of a means of transport, as new or used, for the purposes of the base values to be declared for this tax

Means of transport shall be regarded as new when any of the following circumstances apply to them:

  1. They are delivered no later than three months after the date on which they are first placed in service or, in the case of power-driven land vehicles, no later than six months after that date.

  2. Land vehicles have not travelled more than 6,000 kilometres, vessels have not sailed more than 100 hours and aircraft have not flown more than 40 hours.