Definitive rule on VAT for importing a car

I'm buying a car in the UK in January. My understanding was that there is no VAT if the car was EITHER 6 months old OR had 6000 kilometers on the clock.

However I have heard unofficially that this has now changed and BOTH of these parameters must now apply before the car is VAT exempt. I've checked this site but there is no specific information on this rule.

If anyone could clarify, especially through a Revenue document I would be grateful.

Thanks
Roy

Jasus Roy with your bobs I wouldn't be too bothered about the VAT. I it true you are leaving Sunderland to come home and manage Ramblers?

Thanks Ram but you know Rebels don't like paying tax no matter how much we have

Any more relevant answers please?

Thanks
Roy

I heard that the UK VAT is exempt of the car is less than 6 months old, but then you get to pay it when you bring it here. Nothing concrete to back this up, but what I heard recently