V3.601 VAT and the special status of Northern Ireland—overview
This paragraph introduces several key issues associated with the special status of Northern Ireland for VAT. In particular, it covers the Northern Ireland Protocol and key primary legislation in the UK which impacts Northern Ireland's VAT status. In addition, the paragraph links to detailed commentary on accounting for VAT in a variety of critical scenarios associated with Northern Ireland.
The Northern Ireland Protocol
The Protocol on Ireland/Northern Ireland included in the Withdrawal Agreement ('Northern Ireland Protocol') sets out the principles underlying the arrangements for trade between (a) Northern Ireland and Great Britain and (b) Northern Ireland and the EU with effect from 1 January 2021. In particular, it states:
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•ÌýÌýÌýÌý Northern Ireland is part of the customs territory of the United Kingdom (Art 4).
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•ÌýÌýÌýÌý No customs duties shall be payable for a good brought into Northern Ireland from another part of the United Kingdom by direct transport…unless that good is at risk of subsequently being moved into the
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