1. Introduction

a. History and background

Northern Ireland is part of the United Kingdom with its own regional Assembly, but is subject to direct rule from the UK Parliament in Westminster in relation to certain reserved matters, including taxation.

This summary addresses the laws of Northern Ireland. Tax and other matters for Northern Ireland are included in Section 2 and Section 3 of the UK summary in this Yearbook.

Between the Act of Union in 1801 and the Government of Ireland Act 1920, the entire island of Ireland was part of the United Kingdom of Great Britain and Ireland. Following the Anglo Irish Treaty of 1921, the island of Ireland was separated into two entities, which have since maintained their respective legal systems. These entities are the Republic of Ireland (consisting of 26 counties) and Northern Ireland (consisting of six counties).

The currency in Northern Ireland is the British pound (GBP).

b. Legal system

The law of Northern Ireland is similar in many respects to that of England and Wales, but not identical. In particular, land law differs considerably as the reforms brought about in England and Wales by the Law of Property Act 1925 were not mirrored in Northern Ireland. In many cases, the law in Northern Ireland has followed the England and Wales legislation after an interval of a year or so. In recent years, all legislation was introduced by the UK Parliament in Westminster by way of direct rule, but the Assembly of Northern Ireland now has responsibility for much of it, with certain matters reserved to Westminster. Northern Ireland also has a separate court system with ultimate right of appeal to the Supreme Court in London.

The taxation of the United Kingdom of England, Scotland, Wales and Northern Ireland is the same, and is discussed in the UK summary of this STEP Directory and Yearbook.

The UK, and hence Northern Ireland, is part of the European Union.