Lot # : 39 - 2022 (2 Yrs) Black Female

Buyers Commission: Buyers Fee is 5% of the sale price on all animals purchased. VAT is chargeable on the sale price and on the buyer’s fee at the applicable rate.* * The default VAT rate currently applicable to the sale of live horses is 13.5%. Horses purchased by farmers for use in agricultural production attract a Livestock Rate of 4.8%. On making a purchase, the purchaser will be asked to sign a Purchase Confirmation form, provide his/her name, address and proof of identity (if required), and pay the full amount of the price bid for the Lot together with the Buyer’s Premium and applicable VAT. https://www.horsesportireland.ie/wp-content/uploads/2020/09/grant-thornton-a-guide-to-taxation-for-the-irish-equine-industry-002.pdf