$re = '/^.+?\K(\,)/m';
$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!
';
$subst = "\t";
$result = preg_replace($re, $subst, $str);
echo "The result of the substitution is ".$result;
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 PHP, please visit: http://php.net/manual/en/ref.pcre.php