I’m looking at a tractor in a dealers in Northern Ireland, it’s just out of England and is on UK plates. The VRT crowd are telling me I’d have to pay 23% Vat to clear it on to Irish plates, but I thought the Brexit deal was that any car/tractor etc that was built and originated in the UK was exempt from the 23%? Can anyone please clarify because it would make the tractor price very dear. It’s a New Holland built in Basildon. Thanks