Obliged to charge VAT on sale of equipment bought without VAT?

A friend is involved in supplying various construction services. He is VAT registered. He bought a tractor a few years back from a non registered farmer. No VAT was charged on the original purchase. He is now looking to sell the tractor. Does he have to charge VAT on the sale, notwithstanding that VAT was not charged on the original purchase?

Thanks

He is registered for VAT therefore he is obliged to charge VAT at 21% when he sells the tractor. The person who sold it to him obviously WASN'T registered for VAT so he could not charge VAT. Your friend is registered so he must charge it. It is quite simple when you think about it.