Revenue stamps of Northern Ireland
Upon the partition of Ireland in 1921, separate revenue stamps began to be issued for both Northern Ireland and Southern Ireland. The latter were withdrawn soon afterwards upon the establishment of the Provisional Government, but the former continued to issue revenue stamps until the late 20th century. The need for separate issues for Northern Ireland came about since taxes raised there were meant to remain in the country. Most Northern Irish revenue stamps were British key types with appropriate inscriptions, but there were a number of different issues as well.
Northern Ireland
Events overtook the government. The pro-independence Sinn Féin won 73 of the 105 parliamentary seats in Ireland at the general election of 1918, and unilaterally established the First Dáil, an extrajudicial parliament in Ireland. Ireland was partitioned between Northern Ireland and Southern Ireland in 1921, under the terms of Lloyd George's Government of Ireland Act 1920, during the Anglo-Irish War between Irish republican and British forces. A truce was established on 11 July; the war ended on 6 December 1921 with the signing of the Anglo-Irish Treaty, which created the Irish Free State. Under the terms of the treaty, Northern Ireland would become part of the Free State unless the government opted out by presenting an address to the king, although in practice partition remained in place.