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Government Scrappage incentive applies to cars or vans registered on or before 31 August 1999 only when traded in against new cars. Scrapped vehicles must have been registered to the purchaser for at least the 12 months preceding the purchase of the vehicle and be MOT’d and taxed. Terms and conditions apply. e vehicle and be MOT’d and taxed. Terms and conditions apply. On the road recommended retail price (MRRP OTR) includes VAT, delivery to dealer including number plates and VAT, Government First Registration Fee and 12 months’ graduated vehicle excise duty.