VAT on sale of cars from Northern Ireland to Republic of Ireland

Should VAT be charged on a USED car that is being purchased by a private non-vat registered person, who will be taking the car to Republic of Ireland? Should VAT be charged on a New car that is being purchased by a private non-vat registered person, who will be taking the car to Republic of Ireland? Is VAT411 still a requirement? Seller in both cases is a VAT registered business based in Northern Ireland.

Just to add, the seller is based in Northern Ireland and the buyer lives in Republic of Ireland but will collect car to take to Ireland.

Hi,

If you sell a second hand car from Northern Ireland to an individual in the Republic of Ireland then you can use the second hand margin scheme for this sale. You can see guidance here:

Using a VAT margin scheme if you buy and sell goods between Northern Ireland and the EU

If you sell a new means of transport to an individual in the Republic of Ireland then the VAT 411 is still a requirement for the supply. Please see the guidance below:

Supply of new means of transport by a VAT-registered person

Thank you.