use strict;
my $str = '2009 CITROEN BERLINGO FIRST HDI 1.6 DIESEL, Cherry Red, PAS, Rear sliding doors, Locally owned .......................................NOW SOLD
2012 FORD GRAND C-MAX ZETEC 1.6 PETROL, 47,574 Miles, 1 Owner from New, 7 Seater...................................WAS £6,995 NOW £6,495!
2007 JEEP CHEROKEE SRI CD LIMITED EDITION, Sat Nav/ Radio, Leather Heated Seats ......................................................................SOLD!
';
my $regex = qr/^.+?\K(\,)/mp;
my $subst = '\\t';
my $result = $str =~ s/$regex/$subst/rg;
print "The result of the substitution is' $result\n";
Please keep in mind that these code samples are automatically generated and are not guaranteed to work. If you find any syntax errors, feel free to submit a bug report. For a full regex reference for Perl, please visit: http://perldoc.perl.org/perlre.html