ONLINE LIVE VIRTUAL AUCTION ON BEHALF OF BORD NA MÓNA September 24, 2020

NOTICE TO ALL EU CUSTOMERS REMOVAL OF G OODS FROM THE REPUBLIC OF IRELAND I n accordance with R evenue procedures the following process will apply in relation to VAT refunds with effect from 1st November 2011. VAT will be applied to ALL purchases from this date. Fully complete applications for a VAT refund MUST be made within 3 months from the date of the auction sale to our accounts office at ; Wilsons Auctions Ltd, 22 Mallusk R oad, Newtownabbey, Co Antrim, Northern Ireland, BT36 4PP Phone : + 44 28 9 0 342626 Fax : + 44 28 9 0 9 6 9 010 The following documentation is required to support your claim for a refund. DOCUMENTATION RE Q UIRED FOR PROOF OF REMOVAL FROM ROI MANDATOR Y 1. Third party shipping / transport documentation, specifically detailing the asset acquired ( including registration numbers, serial numbers etc. ) which proves removal from the R OI. 2. Customer’s EU VAT registration number including the 2-letter country prefix code. 3. Wilsons Auctions VAT R efund Form fully completed, SI G NED and DATED. SUPPLEMENTAR Y 1. As an alternative to third party shipping documentation it may be acceptable to provide proof of re-registration of cars and commercial vehicles in the country of arrival. Proof of removal MUST be confirmed before a VAT refund will be issued. Customers seeking a refund of VAT must not hold an R OI Vat Number and must be based outside the state. VAT refunds cannot be made for customers who transport their own goods.