Space-saver spare wheel are designed for temporary use to enable the vehicle to be driven home or/and to a place of safety/repair. There is no maximum distance however they do have a speed restriction of 50mph.
VAT FAQ: https://www.ebay.co.uk/help/selling/selling/vat-obligations-eu?id=4650
Seller location | Consignment value (excl shipping and VAT) | Item location at the time of sale | eBay to collect UK VAT on sales |
Inside UK | Up to £135 | Outside UK | Yes** |
Inside UK | Above £135 | Outside UK | No (but VAT and duties may be payable by the buyer directly to HMRC/the carrier)* |
Outside UK | Up to £135 | Outside UK | Yes |
Outside UK | Above £135 | Outside UK | No (but VAT and duties may be payable by the buyer directly to HMRC/the carrier)* |
Outside UK | Any value | Inside UK | Yes*** |
Inside UK | Any value | Inside UK | No |
Anywhere | Digital goods of any value | Anywhere | Yes |