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.

Customs

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

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