VAT liability On items on Ebay

dave_brent

Registered User
Messages
26
hi just bought a second hand imac on ebay... It is coming from England to Ireland... Is this machine liable for VAT. I live in Belfast and will be taking this machine to Belfast, but got it delivered to Ireland (my parents house) cause there wil be someone home when its delivered as I work all day and there wil be no one at my Belfast home when it arrives...

I can prove I live in Belfast, with ID such as my Drivers License, Bills etc...

Cheers Guys
 
ok the guy hadnt posted so its fine, although out of curiousity, how does it work on VAT on the above
 
Second hand goods are not liable for VAT, as far as I know. As long as the seller has owned the item for 6 months, I believe VAT is not applicable on a sale. How that works in practice with shipped goods I don't know, but personally I have never been charged VAT on second-hand eBay purchases.

The England to Ireland issue above, by the way, is irrelevant. If it's liable for VAT in the UK it's liable in the republic also.
 
Is the seller a business? If so, then VAT will enter the picture somewhere. It won't matter whether the item is second-hand or not. If the seller is a private person, then VAT isn't payable.

You're not thinking of duty, are you? If so, it's not payable because both buyer and seller are within the EU.
 
Is the seller a business?

If the seller is a business selling new imacs, then VAT would be charged at the point of sale and it is the sellers responsibility to pay revenue.