Under the new rules, which are required due to Brexit, exporters will be able to claim a refund of VAT when they move a second-hand vehicle from Great Britain (England, Scotland and Wales) to Northern Ireland for resale.

Car dealers who sell motor vehicles in Northern Ireland will have to use the scheme if they:

• buy vehicles in Great Britain and move them to Northern Ireland for resale; and
• currently use the VAT margin scheme for those sales.

It is also possible to use the refund scheme if you:

• are VAT registered in the EU;
• buy second-hand vehicles in Great Britain and export them to the EU for resale.

Further information on the scheme will be published in May 2022.