A: No. If the NI dealer sells and delivers the van from NI to ROI for say £25k then they have exceeded the "Distance Selling threshold" of £8818 (10k euros) and so the Place of supply of the goods moves to where the consumer belongs and as a Non Established Taxable Person in the ROI, the NI business, will have to VAT register in the ROI and account for VAT on this supply in the ROI . No VAT will be due in the UK as explained in chapter 6 of Notice 725.
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