Policy paper

VAT: Value Added Tax in Northern Ireland

This tax information and impact note is about VAT amendments required to implement the Northern Ireland Protocol and (EU Exit) Regulations 2020 after 1 January 2020.

From:
HM Revenue & Customs
Published
21 December 2020

Documents

VAT: Value Added Tax in Northern Ireland

Details

This document covers 3 statutory instruments (SIs) which make provision relating to VAT in order to implement the Northern Ireland Protocol and to make associated changes. These are the:

  • Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020
  • Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
  • Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020
Published 21 December 2020

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