Value Added Tax

Northern Ireland ― overview

Produced by Tolley
  • 24 Jan 2022 12:11

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Northern Ireland ― overview
  • What is special about Northern Ireland for VAT and customs purposes?
  • Customs
  • VAT
  • Impact on trade with / in Northern Ireland

Northern Ireland ― overview

This guidance note examines provides an overview of the status of Northern Ireland for VAT (and, at a high level, customs) purposes.

Northern Ireland has special status for VAT purposes and hence many rules apply differently in respect of Northern Ireland as opposed to the rest of the United Kingdom.

For further in-depth commentary on the law, see De Voil Indirect Tax Service V1.301 and V3.360.

What is special about Northern Ireland for VAT and customs purposes?

The Brexit Withdrawal Agreement between the UK and the EU contains a ‘Protocol on Ireland / Northern Ireland’ (Protocol) designed in order to avoid a hard border on the island of Ireland. This raises some particularly tricky issues for customs and VAT purposes, which are set out briefly below.


Northern Ireland itself (but not Great Britain) is broadly subject

Access this article and thousands of others like it
free for 7 days with a trial of TolleyGuidance.

Think Tax.
Think Tolley.

Critical, comprehensive and up-to-date tax information


Popular Articles

Utilising the capital gains tax annual exemption

Taxpayers may wish to consider basic tax planning arrangements in use the capital gains tax annual exemption. This type of tax planning is often reviewed at the end of the tax year.This guidance note first looks at the annual exemption in detail and then various tax planning strategies that might be

27 Oct 2021 19:10 | Produced by Tolley Read more Read more

Corporate interest restriction ― calculating tax-interest expense amounts and tax-EBITDA

Why do we need to calculate these amounts?This guidance note sets out details of the initial calculations a group will need to undertake for the purposes of the corporate interest restriction (CIR) regime. For a general overview of the regime, see the Corporate interest restriction ― overview

19 Oct 2021 23:05 | Produced by Tolley Read more Read more

Special rate pool and long life assets

Special rate poolExpenditure on some types of plant or machinery must, if neither annual investment allowance (AIA) nor first year allowances (FYAs) are available, be allocated to a ‘special rate pool’. Expenditure to be allocated to the special rate pool consists of expenditure incurred

25 Oct 2021 07:02 | Produced by Tolley Read more Read more