The accident happened on the Lattone Road in Belcoo, Co Fermanagh on Sunday around 1 pm.
He has been named locally as Ryan McGovern.
He was taken to South West Acute Hospital in Enniskillen, but was pronounced dead a short time later.
Sinn Féin councillor Anthony Feely said the news was devastating for the boy’s family.
“It is very sad news to hear, especially before Christmas,” he said.
“I would like to convey my deepest sympathy to the McGovern family.
“I cannot begin to imagine how they are feeling.”
Police have appealed to anyone who witnessed the incident to contact them officers at the Collision Investigation Unit on the 101 non-emergency number..