Q: If an Irish racehorse trainer is sending a horse to race at Cheltenham (a temporary export) are they liable for VAT on arrival in Britain? And If the horse is owned by a private individual, how can they claim it back?

A: As the UK has left the EU Customs Union, there will no longer be seamless movement of goods or animals between Ireland and GB. Unfortunately, this is also true for the movement of equines particularly as the Tripartite Agreement, regarding the movement of horses between Ireland, UK and France, is no longer operable since December 31st. For an Irish horse travelling to a race meeting in the UK, it will be necessary to enter the horse into an export customs procedure upon departure from Ireland.