How can you send horses in and out of the EU? Your questions answered

What has changed?
Since January 1, VAT is due on any horses sent to or from the EU to a non-EU country, such as Britain. This is payable to the country where the horse is being sent. Provided the horse returns within 24 months, the VAT can be reclaimed, but this will take some months to process. There is no VAT due on returning horses.

Who will pay the VAT?
The 'importer' will have to pay. Where the horse is not changing hands, the importer is the existing owner of the horse.

How much will it cost?
VAT will be payable at the rate applicable in the destination country, for example 20 per cent on horses entering Britain. It will be calculated against the horse's valuation, meaning sizeable fees could be due for high-class horses.