Title: Brexit deal: the Northern Ireland protocol | The Institute for Government
Headings: Brexit deal: the Northern Ireland protocol
Brexit deal: the Northern Ireland protocol
What does it say?
What does it mean?
What has changed from Theresa May's deal?
Update date:

Content: Nothing has changed. VAT and excise in Northern Ireland
Northern Ireland will remain in the UK VAT area, but in full alignment with EU VAT laws and will have access to the EU's IT system. Reduced rates for VAT that apply in Ireland may be applied to Northern Ireland. The UK will keep revenue accrued from VAT in Northern Ireland. UK authorities will be responsible for implementing EU law in this area. It will remain subject to the European Court of Justice. What does it mean? Importers have to pay VAT on UK goods when they enter the EU, which could have prompted the need for border checks between Northern Ireland and the Republic of Ireland. To solve this, Northern Ireland will remain part of the EU’s IT systems and will be subject to EU law on VAT – though the UK will be responsible for implementing those rules. What has changed from Theresa May's deal?