So ROI purchases from amazon.co.uk were never subject to UK VAT, ROI VAT was applied at the checkout. Post BREXIT, this no longer happens, the VAT only becomes a consideration for entry to the ROI and for goods valued €22 or less, revenue do not collect VAT so all purchases from amazon.co.uk coming to a total of €22 including delivery are VAT free. Expect this to change but right now, fill your boots.