Market leading insight for tax experts
View online issue

State aid under the Northern Ireland Protocol

Speed read
It is not clear that the UK government appreciated the full significance of the state aid provisions of the Northern Ireland Protocol when the agreement was concluded last autumn. The UK will be required to comply with EU state aid rules where any UK measure potentially affects trade between Northern Ireland and the EU – catching many UK-wide tax measures in consequence. The Protocol also preserves a substantial enforcement role for the Commission and the CJEU. Looking ahead, the requirement to follow these rules will complicate any attempts by the UK to set up an independent WTO-style anti-subsidy regime in future.

George Peretz QC and Alfred Artley (Monckton Chambers) explain the protocol’s state aid provisions, and their significance not only for Northern Ireland but also for the UK as a whole.

Following a short inquiry into the UK’s level playing field commitments and state aid regime post-Brexit, the House of Lords EU Internal Market Sub-Committee recently wrote to the Business Minister, Paul Scully MP. Setting out a series of...
If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
EDITOR'S PICKstar
Top