# Council Directive 2009/55/EC of 25 May 2009 on tax exemptions applicable to the permanent introduction from a Member State of the personal property of individuals (Codified version), Article 5: Specific conditions for certain types of property

Extent: E+W+S+N.I.

The exemption on the introduction of riding horses, motor-driven road vehicles (including their trailers), caravans, mobile homes, pleasure boats and private aircraft shall be granted only if the private individual transfers his normal residence to the Member State of destination.

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Source: https://www.legislation.gov.uk/eudr/2009/55/article/5 (the official version)
Page: https://openlegislation.uk/eu-directive-2009-55/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.