VAT exemption for US-resident beneficiaries?

Background: Will comprises of three Beneficiaries. One Beneficiary resides in Ireland. Two reside permanently in the USA.

Are the two USA residents eligible to be exempt from any VAT being charged on Solicitor Professional Fees (for Probate processing & and House Sale)?

Thank you for any guidance.

The estate is responsable for paying the professional fees and associated VAT not the beneficiaries

Thank you @jpd