vatnode

Northern Ireland VAT Rates

XIis Northern Ireland's special VAT jurisdiction code. Northern Ireland is not presented here as a sovereign country.

The standard VAT rate in Northern Ireland is 20%, with reduced rates of 5%. The European Commission publishes its dated rate series for the EU-27 only, so there is no rate history to show here – the rates below are the current ones, maintained against national sources.

Northern Ireland VAT Rates in Force Today

Standard rate
20%
Reduced rates
5%
Super-reduced rate
None
Parking rate
None
Local name
Value Added Tax (VAT)
Currency
GBP
VAT number format
XI + 9 digits, 12 digits, or GD/HA + 3 digits
^XI(\d{9}|\d{12}|(GD|HA)\d{3})$
EU membership
Special VAT jurisdiction outside the EU-27

Checking a Northern Irish VAT number rather than a rate? The number format, its regex and verified example numbers are on the Northern Ireland VAT number page.

Use this VAT rate in your application

Copy a package, CDN, or keyless HTTP example for XI.

import { getRate } from 'eu-vat-rates-data'

const rate = getRate('XI')
console.log(rate.standard, rate.reduced)

The CDN URL is cached for distribution. Use a version tag instead of @main when you need reproducible builds.

More on Northern Ireland

Where This Data Comes From

The Commission databases behind the rest of this dataset cover the EU-27, so Northern Ireland is absent from them. These rates are maintained against the national tax authority when official changes are published.

Current rates for all 45 VAT jurisdictions are one JSON file, MIT licensed, no API key: eu-vat-rates-data.json. Dataset version 27 Sep 2026; for non-EU entries this is not a claim that the national rate changed or was re-verified on that date.

No dated rate history is published for Northern Ireland. Rate history covers the EU-27, where the Commission publishes a dated series – see Germany VAT rates for what that looks like. For Northern Irish filings, confirm with the tax authority or an adviser.

The update scripts, source data, and audit trail are public in the canonical GitHub repository. If this dataset is useful in your project, a star helps other developers find it.