Duty relief for licensed motor car traders (LMCTs)

Published on 25 May 2020

The Commissioner of State Revenue announced a temporary administrative change on 22 May 2020 to assist licensed motor car traders (LMCTs) impacted by the coronavirus pandemic.

This change means a motor vehicle can be considered as being used solely or primarily as a demonstrator vehicle or a service demonstrator vehicle where it has been held for up to 18 months after it was initially registered in the name of the LMCT as a demonstrator vehicle or a service demonstrator vehicle.