[BenMcr]

Originally Posted by Hugh

And where does it mention "EU Single Market", which you said NI wasn’t part of?



Who to believe - the NI Assembly, the NI Government, the Irish Government Tax Authorities, or you?

Tricky one…

Or this

https://assets.publishing.service.go...LATIONSHIP.pdf

Articles 5-10 set out the provisions under which Northern Ireland can remain aligned with specific EU rules in customs, goods, VAT, and the Single Electricity Market. As this is defining a single regulatory system in which Northern Ireland goods are in the same competitive environment as those in Ireland, State aid rules apply for any measures affecting trade between Northern Ireland and the EU, including the operation of the Single Electricity Market. All these arrangements are subject to the ongoing consent of the Northern Ireland Assembly, and lapse if that consent is not given

15.Paragraph 4 of the same Article then establishes a single regulatory zone on the island of Ireland. This involves Northern Ireland aligning with the specific EU regulations listed in Annex 2 on agri-food products and manufactured goods.

22.The practical effect of these provisions taken together is that, for as long as it wishes it, Northern Ireland is part of a single regulatory zone on the island of Ireland in which it aligns on a set of EU rules covering trade in goods. But all these arrangements will lapse if there is not consent to sustain them in Northern Ireland.