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Is VAT due on a demo sold in the North?
If the car in the North is registered to the garage and is sold as a demo car to buyer from South, would there be any VAT or duties taking into account that it was not in private ownership for over 6 months? It does have mileage over 15k km. Thank you
Our answer:
Hi Oksana,
I suspect that, with the newer rules covering importing cars from the North, VAT and duty will be due on this car, assuming it was registered in Northern Ireland after 1 January 2021.
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