This car qualifies for VAT. This is an excellent 1 owner car, having a full service record available, TESLA charging cable is present. Still has 30,000 miles or 4 years TESLA Dealer warranty left. Drives perfect as has accumlated most of its mileage on the motorway. The car also benefits from Privacy Glass. The battery conditon has been graded A which is excellent. V5 is present and the car comes with 2 keys. This car qualifies for VAT.