January 2024
First milestone of Windsor Framework introduced
- Products traveling directly from Ireland to Great Britain will be subject to the full customs regime,
- Waivers that have been in place before Brexit are coming to an end,
- The health certification required for plants, plant products, medium-risk animal products, and high-risk food and feed of non-animal origin from the EU will also change.
Customs Duty Waiver Scheme
- The Government will raise the maximum value of customs waived over three tax years for 'at-risk' items transferred into Northern Ireland from €200,000 (~£170,000) to €275,000 (~£235,000).
May 2024
End of VAT margin scheme for Cars in Northern Ireland
- Motor vehicles sold in Northern Ireland after 30 April 2024 can no longer use the VAT margin scheme and VAT will need to be accounted for on the full selling price of the vehicle after this date.
June 2024
Customs Declaration Service (CDS) Exports
- Exporters must now use the Customs Declaration Service to file export declarations. This is following the replacement of the Customs handling of Import and Export Freight in June 2024.
September 2024
Second milestone of the Windsor Framework introduced
- The full 'green lane' will take effect for the movement of all goods between Great Britain and Northern Ireland from 30 September 2024. New arrangements will also come into effect for the movement of consumer parcels between Great Britain and Northern Ireland, with a new set of data-sharing requirements put in place to ensure that customs declarations and not needed for deliveries to consumers.
December 2024
Trader Support Service (TSS) Extension
- Extension of the Trader Support Service (TSS) until 31 December 2025 to support the continued implementation of the Windsor Framework. Businesses who rely on TSS should plan for the possibility the service will not be further extended.
- Competitive procurement exercise for the next phase of the Trader Support Service (TSS) will commence by early 2025. This exercise aims to secure a provider for ongoing support to traders from 2026.
Beyond 2024
Alcohol duty freeze
- The six-month freeze on alcohol duty has been extended until 1 February 2025.
Fuel duty freeze
- The temporary 5p cut in fuel duty rates has been extended until March 2025. In addition, the government will maintain the difference between road fuel gas and diesel duty rates until 2032.
The Windsor Framework
- In 2025, new arrangements for the supply of medicines into Northern Ireland are due to take effect, ensuring that medicines available in Northern Ireland are those approved by UK authorities, enabling a single licence and a single pack for medicines across the United Kingdom.
Contact our tax team for their advice and expertise on helping you and your business to navigate these changes:
