Realistically, probably not even then, since following the EU VAT rules is a condition of access to the Common Market free-trade zone. That&#x27;s why Switzerland and Norway also implement them, despite not being EU members. It&#x27;s possible the UK could pull out of even the Common Market, not only the EU, but so far even the &quot;leave&quot; campaigners are saying that won&#x27;t happen.