Northern Ireland ― overview

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

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.

The Northern Ireland Protocol Bill, published on 13 June 2022, aims to amend the operation of the Northern Ireland Protocol in the domestic law of the UK. The Windsor framework was agreed in April 2023 and encompasses a range of measures designed to simplify trade between Northern Ireland and Great Britain.

For further in-depth commentary on the law, see De Voil Indirect Tax Service V3.601.

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.

Customs

Northern Ireland itself (but not Great Britain) is broadly subject to EU customs legislation. On

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