• Horse sold directly to a purchaser in the UK, travelling from Ireland to the UK as a permanent export.

    The UK Government have indicated that the import of equines from the EU into the UK will not change immediately after exit, as they are replicating current systems.  Irish horses will continue to  travel on their passport.  

    • The vendor will need to complete an export declaration for the movement.
    • The UK purchaser will have to complete an import declaration and pay import VAT.
    • 0% Irish VAT should continue to apply to the sale to the UK.
    • Duty will not be payable, except for geldings, where the duty liability would be the World Trade Organisation Rate of 11.5% of CIF value (cost of goods, insurance and freight) which would be an irrecoverable cost for the purchaser. 
    • Flat-rate addition – the position regarding the sale of horses by non VAT registered farmers in Ireland who sell horses directly to customers in the UK is not clear.  Currently they would be paid an extra 5.4% (the flat rate addition). However, post Brexit, the flat rate addition may not be paid on such sales, which essentially will be a reduction in receipts for non VAT registered farmers (flat rate farmers).

    This information is intended for guidance only.  If you are involved in exporting/importing horses between the UK and the EU, it is recommended that you take separate professional advice before making specific preparations.  

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