There's been some chat lately that people may have to start paying VAT (in addition to VRT) on car imports in the event of No-Deal Brexit. My understanding was that the whole reason VRT was introduced was to replace excise duties on car imports which were no longer permitted under the single market. Surely therefore if the UK leaves the single market, VAT should be charged on imports in lieu of, rather than in addition to, VRT?

Whatever your thoughts on VRT itself, surely the idea of being double taxed by having to also pay the kind of tax that VRT was designed to replace is not something that any reasonable government could even attempt to justify?