Tax information and impact note about VAT amendments required to implement the Northern Ireland Protocol and (EU Exit) Regulations

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

Source gov.uk