Commentary

V1.301A Brexit—impact on VAT rates

Part V1 General principles and rates of tax

V1.301A Brexit—impact on VAT rates

Brexit—rates

V1.301A Brexit—impact on VAT rates

Before the end of the implementation period the ability to change rates of VAT in the UK was restricted by parameters set at EU level, see V1.111 (rates in the EU) and V1.121 (rates in the UK). From 1 January 2021 there is greater flexibility for the UK to set VAT rates in Great Britain since those EU wide parameters no longer apply1.

The position is more complicated in respect of Northern Ireland which, under the terms of the Withdrawal Agreement (see V1.301), continues to be subject to certain elements of EU law concerning

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