Selling A Vehicle To Ireland From UK VAT Qualifying

We have sold a used vehicle to a customer in Ireland. He bought the vehicle from us and had it delivered locally but only on arrival did he read the paperwork to realise the price includes VAT. Vehicle was essentially £10,000 plus vat. He has taken the car to northern Ireland via ferry to acquire a UK logbook and has now registered the car in the republic of Ireland. He has supplied an import receipt showing chassis number & payment. Do we simply now refund the VAT charged to him? He is a business registered in Ireland with a VAT number. We only have a copy of his vat registration and the import receipt from the Republic of Ireland. We delivered the car to an address in the UK he moved it on.

Can anyone help please :(

Hi,

You can find guidance in VAT Notice 703, section 4.15.

VAT on goods exported from the UK (VAT Notice 703)

Thank you.