Following the end of the transitional period for leaving the EU, Northern Ireland has a special status which means there are different rules applying in Northern Ireland compared to the rest of the UK (that is Great Britain — GB). These rules (the Northern Ireland Protocol) were designed to ensure that there would be no hard border between Northern Ireland and the Republic of Ireland. There are three main impacts where there are differences between the rules for GB and Northern Ireland due to the introduction of the Northern Ireland Protocol.

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