The UK and EU have agreed om Feb 27, 2023 – the Windsor Framework – to replace the 2020 Northern Ireland Protocol. This was the Brexit settlement alongside the UK-EU Withdrawal Agreement that gave the province a dual position within the UK and the EU ‘s Single Market, Customs Union and VAT regime for goods. This position was settled to prevent the need for goods controls and checks at the Ireland – Northern Ireland border. However, difficulties in interpretation and application of EU rules in the province rompted the UK to propose its Northern Ireland Protocol Bill last year which could unilaterally overrule elements of the Protocol and threaten a EU-UK trade dispute.
- Stormont Brake, ending most customs controls via ‘green lane’ and the role of the ECJ
- UK secures right to set VAT and excuse rules on goods going to Northern Ireland
Source: vatcalc.com
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