VAT invoicing a UK firm

My UK employer is reimbursing travel & subsistence related expenses incurred by me** in Ireland (invoiced to, and paid by me), but is insisting on VAT receipts.

1) Does this prevent me from buying services from sole traders etc who are not registered for VAT in Ireland, and therefore unable to issue a VAT receipt?

2) In the case of comparing quotations for these expenses (where they will reimburse only the lowest of 3), is it legitimate to compare the Company A's quote net of VAT with Joe Blogg's who is unregistered for VAT?

I know absolutely nothing about this... so any help would be appreciated...

** I understand UK VAT reg'd companies can recover VAT paid by employees (and invoiced to employees) for certain expenses including travel/subsistence. Would this include relocation allowances?

The VAT, where charged will be recoverable by your employer from the Irish Revenue. You should compare the ex VAT cost for comparable purposes.

If a sole trader isnt registered for VAT they cant issue a VAT receipt as they arent charging you for it.

Hope this helps