I raised this issue a while back, but can't find the post now. It isn't made up. I think it started in Autumn last year. It is a measure intended to counter loss of duty from grey imports.
You need to either prove IMPORT DUTY was paid on an imported vehicle (coming from outside the EU I believe) - or else pay VAT in lieu of the import duty. The manufacturer seems to be the only chance of proving legitimate import.
If it isn't a legitimate import, the question is - how do you determine the value on which to pay the VAT - and at what rate given the timescale and changing rates of VAT / IMPORT DUTY. HMRC would be the folk to advise, I guess.
Best you could hope for is to agree the value as the price you paid for it (nobody can say it was not brought in for the auction as it has never been registered in UK), and pay VAT on this amount. If you paid £1500 for the beast then you're in for a hit of £300 at today's VAT rate. £30 for proof of import by main dealer sounds a small price to pay by comparison.
Bizarrely the same would apply to a wartime GMC truck if you were lucky enough to find one stored in a barn in Wiltshire once the end of the war - but what value should the VAT be based on?
Isn't life getting complicated…….. :nut: