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

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

TAKE A FREE TRIAL

Popular Articles

Owner-Managed Businesses

Relief for employee share schemes

Relief for employee share schemesRemuneration expenses are generally deductible for corporation tax purposes as they are considered to be incurred wholly and exclusively for the purposes of the trade. However, expenses relating to shares are usually classed as capital and are therefore not

14 Jul 2020 13:21 | Produced by Tolley Read more

Personal Tax

Foreign self-employment

Foreign self-employmentTrading in another jurisdiction involves many issues, only some of which involve taxation. Advice should be taken, not only in relation to tax but on the wider business implications. For an overview of the points to consider for certain jurisdictions see Tolley's Global

14 Jul 2020 11:44 | Produced by Tolley Read more

Value Added Tax

Holding companies ― VAT status of activities

Holding companies ― VAT status of activitiesThis guidance note examines how to determine the VAT status of a holding company’s activities. In particular, it looks at:•when a holding company is or is not in business•if a holding company is in business, whether its activities are exempt or taxableThe

14 Jul 2020 17:13 | Produced by Tolley Read more

UU��ֱ��