Speedbird001
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Devolution occurred 1998 but that is not relevant. The HMRC policy is, which provides for a different arrangement for NI.
See 2.1.2 Reduced rate Northern Ireland
http://customs.hmrc.gov.uk/channels...pertyType=document&id=HMCE_CL_000505#P27_1984
 
	
		
			
		
		
	
				
			See 2.1.2 Reduced rate Northern Ireland
http://customs.hmrc.gov.uk/channels...pertyType=document&id=HMCE_CL_000505#P27_1984
So what date did the devolution occur?
From Nov 1, 2011, the only rates payable for journeys commencing from Northern Ireland were 'Band A' - currently £13 or £26; in the interim between the devolution an a new regime in reation to taxes like as the APD, such was to be administered on behalf of the Northern Ireland Assembly by HM Revenue & Customs.
			
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