Readers’ forum: Is Irish VAT applicable to fees relating to sale of cattle?

Our client is based in Northern Ireland and will be buying and selling cattle in the island of Ireland and exporting outside the EU.

For cattle that are bought and exported within and from the Republic of Ireland is there any Irish VAT to be applied on auctioneer fees vet fees haulage fees when the cattle are being exported to Africa and/or GB when our client is based in Northern Ireland?

In addition can our client claim VAT on Ireland diesel purchased within Southern Ireland.

Query 20 234 – Emerald.

Most ROI farmers are not VAT-registered.

It should be said upfront that Emerald’s query is properly related to Republic of Ireland (ROI) VAT rather than UK VAT in spite of the fact that the client is based in Northern Ireland (NI).

Nevertheless the following broad points can be made.

First if the...