A brief & simple thread on a long & complicated #Taxation Bill💶💷

This sees aspects of NI/IRL #Protocol brought into effect

TL;DR The Irish Sea is now a #customs border.
What this means in practice depends on UK-EU deal + details of y'day's JC agmt

bills.parliament.uk/bills/2811
1/8
#TaxationBill is infamous:

To push agmt on the #Protocol, UKG threatened to use this Bill to breach it [I'm aware that sounds nonsensical]

What UKG wd hv broken was the need for *joint* UK-EU decisions on how to implement the Protocol.
We're told they have these ready now.

2/8
First, one ‘boon’ for NI from the #Protocol & confirmed in this #Bill, UK-EU Deal or No Deal:

EU goods entering NI will be treated as domestic goods & will not be charged import duty.

VAT/excise rules for mvnts btn NI & EU will continue to apply, ‘modified as necessary’.

3/8
3 main issues relating to customs/taxes arising from the #Protocol & covered in this #Bill:

1. Duties.

So, if applicable, EU tariff will be paid on GB & RoW goods entering the EU or 'at risk' of doing so via NI.

The Treasury will make regulations to bring this into effect.
4/8
Clause 1 of the Bill will change UK Taxation (Cross-border Trade) Act 2018 to allow Treasury to regulate for, e.g., imposing checks, controls or admin processes for goods GB to NI 🛃but also for modifying provisions of 🇪🇺Union customs legislation that apply to goods ‘at risk’
5/8
2. As we've long known, goods entering GB from NI will be subject to #VAT as though they were imports.

Goods entering NI from GB will also be subject to VAT as though they were imports.

Excise duty can be charged in certain circs. on GB-NI goods.

As summed up in explainer:
6/8
3. On goods moving NI to GB, the UK tariff will be imposed on those that are non-qualifying goods, i.e. not NI.

The definition of what is an NI qualifying good needs to be tightened up next year.

Then the Q of how to distinguish btn NI & non-NI goods entering GB arises...🧐
7/8
Finally, the #TaxationBill applies across the UK but is deemed not to need a legislative consent motion in @niassembly, let alone @ScotParl or @SeneddWales.

Here I conclude this thriller of a thread.

For proper quality info, the wise would consult: commonslibrary.parliament.uk/research-brief…
8/8

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More from @hayward_katy

27 Nov
One chapter of the interim #Report on Irish unification referendums @ConUnit_UCL contains analysis of public #opinion polls & surveys in NI, GB & Ireland on the subject. 📊📈📉

Do see the report for the details & sources, but here's a snapshot...
bit.ly/3nWfRiC

1/8
There's been a narrowing of the gap in recent yrs btn pro-Union & pro-Unity responses, & an increasing proportion think a united Ireland will happen at some point.
But if a #referendum were held tomorrow in NI, the combined evidence wouldn’t point to a clear majority Yes vote
2/8 Image
Online polling shows higher support for unification than interview-based surveying, even when don’t knows are excluded. 📊

It is important to bear these methodological differences in mind in assessing this evidence. But both types have their place.

3/8 Image
Read 8 tweets
26 Nov
If there was to be a #BorderPoll, how shd it best be designed & conducted?

A gp of academics convened to answer that Q… & we found it to be far from straightforward*
Here’s our interim report bit.ly/3nWfRiC
+a few thoughts
1/8
*Not just cos we like complicating things
The Working Gp was excellently chaired & expertly run… but it was no easy task.

Not just due to our various views/disciplines, but cos there was almost no element that cd not be interpreted in different ways.

Each part of this #report was laboriously debated & discussed.

2/8
We learned that legal matters were one thing (😬) but if we also try to adhere to the #1998Agmt in underlying principles, it becomes even more challenging.

This is only right.

Inclusivity, consensus, British-Irish cooperation… remain essential.
They are also hard-earned.
3/8
Read 8 tweets
5 Oct
You may know this:
UK #InternalMarket Bill has arrived @UKHouseofLords.
But prob. no debate til after crunch EU Council, i.e. week after next.

But what you may not know:
It looks quite different to way it did before, inc. *big* amendments to part on N.Ireland #Protocol...
🧐
1/8 Picture of Part 5 of the UK Internal Market bill first page
Eagle-eyed viewers among you will have spotted the first change.
The clauses have different numbers #⃣
Part 5 now starts with 42, not 40.

So the contentious clauses (which, "yes, do break international law") are now:
44 [export declns],
45 [state aid]
& 47 [law? schmaw!].

2/8
The amendments made in @HouseofCommons (covered here) were proposed by the UK Govt.

Clause 42 (GB to NI) no change.

Clause 43: changes to allow new checks to occur NI to GB for certain purposes.

These amendments allow such checks for
* VAT & Excise
* GB biosecurity

3/8
Read 8 tweets
17 Sep
First reaction to this UKG statement on the 'Notwithstanding' clauses:

It is quite the opposite of reassuring.

TL;DR Less of a climbdown than a feint.

#Protocol

1/

gov.uk/government/pub…
The statement shows the UK Internal Market Bill was only the half of it...

At the end it promises more such moves to come in the Finance Bill,
"inc. the same Parliamentary process that the Govt has committed to for the UKIM Bill" to related to "tariffs on GB-NI movement"...

2/
This is a statement for those not familiar with the NI/IRL Protocol - i.e. it is aimed at MPs who may still have niggles about the whole 'putting law-breaking into law' thing.

It is certainly not one intended to address the key matter, or to rebuild necessary trust with EU.

3/
Read 8 tweets
13 Sep
N.Ireland is once again the rope in the UK/EU tug of war.

(we've been here before, several times 🙄😩)

Both claim to be acting on the grounds of the Good Friday/Belfast 1998 Agreement.
🇬🇧🇪🇺🇮🇪

Both have a point…

But it’s complicated.

A twitter thread.
#Brexit #GFA
1/13
The Belfast/Good Friday #Agreement has 3 strands.

These strands represent the lines of division that gave rise to the #conflict:
* unionist/nationalist within NI,
* north/south across the border, &
* British/Irish.

The B/GFA formalised cooperation across these lines.
2/13
Crucially, all are #interdependent.

Underpinning it all is the British-Irish relationship
🇬🇧🇮🇪

That relationship was improved & became closer as a result of being ‘partners in the EU’ 🇪🇺

The EU was also a go-to model for some of that cross-border & multilevel cooperation.
3/13
Read 13 tweets
7 Aug
The #Brexit #Protocol Press Release from UK Gov today was titled
“Major £650 million investment for Northern Ireland” 💸
Which is one way of putting it.

Another might be: “This is costing us a pretty packet… & we’re only warming up”.

Thread (containing a beautiful SLIDE!)
1/8
Most of that £££££ is to fund a Trader Support Service #TSS to help businesses manage the new regime for getting goods into NI from GB & RoW.

The TSS is "new & unprecedented".

See @AnnaJerzewska's razor sharp analysis of quite what that means.

2/8

So.
Never been done before.
It's only being announced now.
Still at procurement stage.

Yet UKG promise it will be operational in September.

Movement of goods from GB-NI will be depending on it come 1 January 2021.

Let’s just say, we are cutting it fine.

3/8
Read 8 tweets

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