Following the UK referendum on 26th June 2016, the UK officially left the European Union on 1st January 2021 after lengthy negotiations to establish a withdrawal agreement. For VAT purposes, Great Britain (England, Scotland and Wales) is considered a non-EU country.
The negotiated withdrawal agreement includes a protocol on Ireland and Northern Ireland, awarding Northern Ireland special status when it comes to VAT.
In accordance with that Protocol and to avoid the need for physical border between Ireland and Northern Ireland, Northern Ireland shall continue to be subject to EU VAT legislation on goods after 31st December 2020. For services, on the other hand, Northern Ireland, like the rest of the UK, is considered to be outside the EU.