Questions about on Gibraltar that anyone can put in public: what the texts answer, and what they leave open.The treatyThe Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part. It was signed in Brussels on 14 July 2026.
6 October 2026
The English texts on this page come from the official English versions published by the European Union (EU) on EUR-Lex, the United Kingdom (UK) on GOV.UK and UK Parliament, and Gibraltar (the Acts and legal notices that change Gibraltar's law for the treaty, from Gibraltar Laws and the Gibraltar Gazette, and Gibraltar Parliament records: Hansard, Bills and Command Papers), plus HM Government of Gibraltar and European Commission press releases where a statement is quoted. Press reports are quoted only as reports of what was said, and each is named. The framework of 31 December 2020 has not been published by any government: it is quoted from the copy reproduced in Cuadernos de Gibraltar. Where a text exists only in Spanish (BOE), we quote it in Spanish and say so, and any translation beside it is ours.
How to read this. These are questions about the treaty that anyone can put in public. They are grouped by subject, in two parts. Part 1, What the texts answer, gives the answer that the texts contain, in their own words where the words matter. Part 2, What the texts leave open, lists the questions that only a document, a date or a figure not yet published could settle, and says what would settle each one. Each entry names the provision or document it rests on. Where a question refers to something a minister has said, the statement is shown as a statement, with what the text says about it. Part 2 is also the list of open questions for this whole site: each open question appears there once. The page does not argue for or against the treaty.
Contents
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Each entry gives what the texts say. Where something is not in the texts, the entry says so.
The treaty defines persons resident in Gibraltar as people who have the legal right to live in Gibraltar, whatever their nationality. Citizens of the and of Iceland, Liechtenstein, Norway and Switzerland are left out of this definition. So are nationals of Andorra and San Marino once agreements give them free movement rights. For persons resident in Gibraltar, the treaty says: - entry to Gibraltar: residents who do not meet the other Schengen entry conditions must not, in any case, be prevented from crossing the airport or port crossing points in order to enter Gibraltar; - Spain's power to refuse entry covers third-country nationals who do not meet the Schengen entry conditions, other than persons resident in Gibraltar and people in the groups that the allow to be let in on other grounds; - getting home through another country: residents who do not meet the conditions may enter a Schengen country to pass through on the way to Gibraltar. The exception is where that country holds an alert on them with instructions to refuse entry or transit; - stamps and systems: no entry or exit stamp is put in residents' travel documents at the external borders of an . Residents are exempt from the requirements of the Entry/Exit System. They do not need a travel authorisation under the European Travel Information and Authorisation System (ETIAS). The Entry/Exit System is the EU's database that records the entries and exits of non-EU travellers.EU countriesThe countries that belong to the European Union (EU). The treaty calls each of them a “Member State”.Schengen rulesThe common rules of the Schengen area on crossing borders and on police and visa cooperation, including the shared alert database. The treaty calls them the “Schengen acquis”.The EUThe European Union (EU). The treaty also names the European Atomic Energy Community (Euratom), a separate body run alongside it.
The treaty defines "persons resident in Gibraltar" as people "having the legal right to reside in Gibraltar irrespective of their nationality". Citizens of the EU and of Iceland, Liechtenstein, Norway and Switzerland are left out of this definition. So are nationals of Andorra and San Marino once agreements give them free movement rights (Article 26(j)). For persons resident in Gibraltar, the treaty says: - entry to Gibraltar: residents who do not meet the other Schengen entry conditions "shall in any event not be prevented from crossing" the airport or port crossing points "for the purpose of entering Gibraltar" (Article 43(2)); - Spain's power to refuse entry covers third-country nationalsThird-country nationalA person who is not a citizen of a European Union (EU) country, including, since 2021, a British citizen. "who do not fulfil the entry conditions laid down in Article 6(1) of the Schengen Borders Code, other than persons resident in Gibraltar, and persons belonging to the categories set out in Article 6(5) of the Schengen Borders Code" (Article 33(4)(a)(ii)); - getting home through another country: residents who do not meet the conditions may enter a Schengen country to pass through on the way to Gibraltar. The exception is where that country holds an alert on them with instructions to refuse entry or transit (Article 44); - stamps and systems: no entry or exit stamp is put in residents' travel documents at the external borders of an EU country, residents "shall be exempt from the requirements of the Entry/Exit System", and they do not need a travel authorisation under the European Travel Information and Authorisation System (ETIAS) (Article 42). The Entry/Exit System is the EU's database that records the entries and exits of non-EU travellers.
The Government of Gibraltar's Technical Notice of 23 September 2026 says the exemption applies at Gibraltar Airport and at all external borders of the Schengen Area. It says the Government is aware of cases in which residents have been registered on the system. It also says that applying the exemption correctly is the responsibility of the relevant Schengen State and its border authorities. It asks those affected to report the date, the crossing point and whether fingerprints or a facial image were taken. The Notice also says that the arrangements apply equally to Gibraltar identity cardholders who are not resident in Gibraltar. That statement is the Government's; the treaty sets its own definition. Deleting wrong registrations is still an open question (see 2.7).
The Government of Gibraltar's Technical Notice of 23 September 2026 (press release 696/2026) says the exemption "applies at Gibraltar Airport and all external borders of the Schengen Area". It says the Government is aware of instances in which residents have been registered on the system, and that "it is the responsibility of the relevant Schengen State, and its border authorities" to apply the exemption correctly. It asks those affected to report the date, the crossing point and whether fingerprints or a facial image were taken. The Notice also says that the arrangements "apply equally to Gibraltar identity cardholders who are not resident in Gibraltar". That statement is the Government's; the treaty's definition is the one in Article 26(j). Deleting wrong registrations is open (see 2.7).
Where it is written — Articles 26(j), 33(4)(a)(ii), 42, 43(2), 44; Government of Gibraltar Technical Notice, press release 696/2026 (23 September 2026).
The two sides to the treaty, the EU side and the UK, must ensure that people, whatever their nationality, may move between Gibraltar and the EU countries that apply the Schengen rules in full without border checks. This does not affect the rules on sea borders in the Schengen Borders Code. (The Schengen area is the group of European countries that do not check passports at their shared borders.) Where there is a serious threat to public policy, public health or internal security, a Schengen country, or the , may exceptionally bring back border control between Gibraltar and the Schengen countries. This may last up to 10 days at first, may be extended up to six months in all, and may be done only as a last resort.The UK, for GibraltarThe treaty's second side is the United Kingdom (UK) acting for Gibraltar. The treaty's own words are “the United Kingdom, in respect of Gibraltar”.
The Parties to the treaty (the EU side and the UK) must ensure that people "may circulate between Gibraltar and the Member States applying the Schengen acquisAcquisThe whole body of European Union (EU) law (treaties, regulations, directives, court judgments) as it stands at any moment. in full without border checks being carried out", whatever their nationality. This is "without prejudice to the provisions on sea borders" in the Schengen Borders Code (Article 30(1)). (The "Schengen area" is the group of European countries that do not check passports at their shared borders.) Where there is "a serious threat to the public policy, public health or internal security", a Schengen country, or the UK for Gibraltar, "may exceptionally reinstate border control" between Gibraltar and the Schengen countries. This may last up to 10 days at first, may be prolonged up to six months in all, and may be done only "as a last resort" (Article 30(2)).
Border checks are carried out at two border crossing points, at the airport and at the port. Checks for people arriving at the port may instead be carried out at the airport, if the volume of traffic through the port allows an efficient, high and uniform level of control at the airport (see 1.32). On entry, the competent authorities of the UK, for Gibraltar, check first and Spain's competent authorities check second; on exit, Spain's check first and the UK's authorities for Gibraltar second. At the airport, as a general rule, Spain's first-line checks take place at e-gates or at staffed booths. This is set out in one of seven administrative arrangements signed by the UK, for Gibraltar, and Spain to set out how the treaty works in practice.
Border checks are carried out at two border crossing points, at the airport and at the port (Article 29(1)). Checks for people arriving at the port may instead be carried out at the airport, if the volume of traffic through the port allows an efficient, high and uniform level of control at the airport (Article 29(3); see 1.32). On entry, the competent authoritiesCompetent authorityThe public body put in charge of a matter. The treaty calls it the “competent authority”. of the UK, for Gibraltar, check first and Spain's competent authorities check second; on exit, Spain's check first and the UK's authorities for Gibraltar second (Article 29(5)). At the airport, as a general rule, Spain's first-line checks take place at e-gates or at staffed booths (Arrangement , paragraphs 2.1.1 and 2.1.3). Arrangement is one of seven "administrative arrangements" signed by the UK, for Gibraltar, and Spain to set out how the treaty works in practice.
On clothing, the border checks arrangement sets a general rule for Spanish officials at the airport outside the Second Line Checks Area (the shared area where further checks take place). Inside the booths, officers in the immigration booths may be in uniform. This permits uniform; it does not require it. Outside the booths, a Spanish officer may be present to supervise the e-gates and to escort passengers, where necessary, to the Second Line Checks Area. Any Spanish official outside the booths and outside that Area will be in civilian clothes but suitably identified. The arrangement says Gibraltar's officials may go with them. Gibraltar's own rules on border checks and alerts allow this presence when a police officer goes with them. The two texts are worded differently.
On clothing, Arrangement , paragraph 2.1.4, sets "a general rule" for Spanish officials at the airport outside the Second Line Checks Area (the shared area where further checks take place): - inside the booths, "officers within the immigration booths may be in uniform". This permits uniform; it does not require it; - outside the booths, a Spanish officer may be present to supervise the e-gates and to escort passengers, where necessary, to the Second Line Checks Area. Any Spanish official outside the booths and outside that Area "will be in civilian clothes but suitably identified". The arrangement says Gibraltar's officials "may accompany them". Gibraltar's own rules (Legal Notice 165 of 2026, regulation 6(3)(b)) allow this presence "when accompanied by a police officer". The two texts are worded differently.
Neither paragraph says what clothing applies inside the Second Line Checks Area. Neither says anything about weapons in the booths (see 2.3). The Chief Minister told Parliament: in uniform, inside the joint facility (Hansard, 4 March 2026, afternoon, page 14). The word the arrangement uses is may. For the port, see 1.32.
Neither paragraph says what clothing applies inside the Second Line Checks Area. Neither says anything about weapons in the booths (see 2.3). The Chief Minister told Parliament: "In uniform, inside the joint facility." (Hansard, 4 March 2026, afternoon, page 14). The arrangement's word is "may". For the port, see 1.32.
Where it is written — Articles 29(1), (3), (5), 30(1)-(2); Arrangement , paragraphs 2.1.1, 2.1.3, 2.1.4; Legal Notice 165/2026, regulation 6(3)-(4).
On surveillance: no. Under the police cooperation arrangement, the officers may not challenge or arrest the person under surveillance, and may not enter private homes or places not open to the public.
On surveillance: no. The officers "may neither challenge nor arrest the person under surveillance" and may not enter private homes or places not open to the public (Arrangement , paragraph 3.4(d)-(e)).
In a pursuit: the arrangement offers two procedures. Under the first, the pursuing officers will not have the right to apprehend the person being pursued. Under the second, if no request to stop the pursuit is made and the local competent authorities cannot intervene quickly enough, the officers may detain the person being pursued until the local competent authorities, who must be informed at once, can establish who the person is or make an arrest. Which procedure applies is to be set by a declaration from each side, made through a joint working group. Gibraltar's regulations say that, until those declarations are made, the pursuing officers are prohibited from apprehending the person being pursued. At the pursuing officers' request, Gibraltar's authorities may challenge the person to establish identity or to make an arrest (the arrangement says the local authorities will do so). Whether the declarations have been made is open (see 2.1).
In a pursuit: the arrangement offers two procedures. Under the first, the pursuing officers "will not have the right to apprehend the pursued person". Under the second, if no request to stop the pursuit is made and the local competent authorities cannot intervene quickly enough, the officers "may detain the person pursued" until the local competent authorities, who must be informed at once, can establish who the person is or make an arrest (paragraph 6.1). Which procedure applies is to be set by a declaration from each side, made through a joint working group (paragraph 6.2). Gibraltar's regulations say that, "pending the declarations provided for in paragraph 6.2 of the Administrative Arrangement, the pursuing officers shall be prohibited from apprehending the individual being pursued". At the pursuing officers' request, Gibraltar's authorities may challenge the person to establish identity or to make an arrest (Legal Notice 152 of 2026, regulation 5(i)-(j); Arrangement , paragraph 6.3, says the local authorities "will" do so). Whether the declarations have been made is open (see 2.1).
At the airport and port checks: Spain's officers may arrest, search, detain, interview, or place under protection a person. They may do so where this is justified during border control carried out by Spain's competent authorities, and where it is in line with Spanish, EU and international law. There are exceptions. First, where Spain requires the arrest or detention of a person resident in Gibraltar, only Gibraltar's authorities may carry out the action. In Gibraltar law, under the border checks and alerts regulations of 2026, where the arrest is required on a Schengen alert during border checks, only the Royal Gibraltar Police may carry out the action, and the Commissioner of Police notifies Spain's authorities with the aim of fast extradition. Second, where an arrest is required on an alert held by only one side, the person may choose instead to be refused entry or, on exit, to be required to leave. The treaty and those Gibraltar regulations both say so. Those Gibraltar rules on choosing to be refused entry or to leave do not apply to people resident in Gibraltar.
At the airport and port checks: Spain's officers may "arrest, search, detain, interview, place under protection a person" where this is justified in the course of border control carried out by Spain's competent authorities, and in accordance with Spanish, EU and international law (Article 33(4)(c)(ii)). There are exceptions: - where Spain requires the arrest or detention of a person resident in Gibraltar, "the action may only be carried out by" Gibraltar's authorities (Article 34(9)). In Gibraltar law, where the arrest is required on a Schengen alert during border checks, the action "may only be carried out by the Royal Gibraltar Police", and the Commissioner of Police notifies Spain's authorities "with a view to fast extradition" (Legal Notice 165 of 2026, regulation 15); - where an arrest is required on an alert held by only one side, the person may choose instead to be refused entry or, on exit, to be required to leave (Article 34(5); Legal Notice 165 of 2026, regulations 10 and 11). These regulations do not apply to persons resident in Gibraltar (regulation 8(1)).
At sea: The arrangement on Schengen border checks and surveillance deals with arresting or detaining a person during border surveillance, where this is necessary. It says this should be done by the competent authority of the territory where the person was apprehended, under the laws of that territory. Gibraltar's border checks and alerts regulations of 2026 use the same words, except that they say shall (must) where the arrangement says should. Which waters belong to which side is open (see 2.5).
At sea: if it is necessary to arrest or detain a person during border surveillance, Arrangement says this "should be done by the competent authority of the territory where the person has been apprehended and in accordance with the laws of that territory" (paragraph 3.2.5). Gibraltar's regulations use the same words with "shall" (Legal Notice 165 of 2026, regulation 19(2)). Which waters are whose is open (see 2.5).
Where it is written — Articles 33(4)(c)(ii), 34(5), (9); Arrangement , paragraphs 3.4, 6.1-6.3; Arrangement , paragraph 3.2.5; Legal Notice 152/2026, regulation 5(i)-(j); Legal Notice 165/2026, regulations 8, 10, 11, 15, 19.
Yes, in the cases the treaty sets out. Gibraltar must review the risks of residents travelling to the EU countries that apply the Schengen rules in full and give Spain a risk assessment at least every three months. Where Gibraltar has grounds to consider that a person resident in Gibraltar could pose a serious threat to public policy or internal security, public health or the international relations of an EU country, it must tell Spain without delay.
Yes, in the cases the treaty sets out. Gibraltar must review the risks of residents travelling to the EU countries that apply the Schengen rules in full and give Spain a risk assessment "at a minimum, every three months". Where Gibraltar "has grounds to consider that a person resident in Gibraltar could pose a serious threat to public policy or internal security, public health or the international relations of a Member State", it must tell Spain "without delay" (Article 46(1)).
Spain may act on that information or on any other information. If Spain considers that a resident is a sufficiently serious threat to public policy or internal security, public health or its international relations (meaning Spain's own), it may decide that the person is prohibited from leaving Gibraltar to travel to the EU countries that apply the Schengen rules in full. Spain must notify the authorities of the UK, for Gibraltar, of the prohibition. The notification must give the reasons and say how the person may appeal to a national court in Spain. The treaty says that an appeal does not have to put a decision to prohibit entry on hold. The UK, for Gibraltar, must then tell the person about the notification and what it says, and take all necessary steps to prevent prohibited travel to the Schengen area. These rules do not apply to family members of EU citizens and of certain other nationals.
Spain may act on that information or on any other information. If Spain considers that a resident "constitutes a sufficiently serious threat to public policy or internal security, public health or its international relations" (meaning Spain's own), it may decide that the person is prohibited from leaving Gibraltar to travel to the EU countries that apply the Schengen rules in full. Spain must notify the authorities of the UK, for Gibraltar, of the prohibition. The notification must give the reasons and say how the person may appeal "before a national court of the Kingdom of Spain". The Article says that lodging an appeal "shall not be required to have suspensive effect on a decision to prohibit entry" (Article 46(2)). The UK, for Gibraltar, must then inform the person of the notification and its content, and "take all necessary steps to prevent prohibited travel to the Schengen area" (Article 46(3)). The Article does not apply to family members of EU citizens and of certain other nationals (Article 46(4)).
Gibraltar's Act, which puts this into Gibraltar law, uses different words. Under the Act, the Government must inform the relevant Schengen authorities where a resident could pose a threat to public policy or internal security, public health or the international relations of an EU country. The treaty instead names Spain, and speaks of a resident who could pose a serious threat. How the two wordings relate, and how often these powers have been used, are still open questions (see 2.8).
Gibraltar's Act, which puts this into Gibraltar law, uses different words: it says the Government must inform "the relevant Schengen authorities" where a resident "could pose a threat to public policy or internal security, public health or the international relations of a Member State" (section 44(4)). The treaty names Spain and says "could pose a serious threat". How the two wordings relate, and how often these powers have been used, is open (see 2.8).
Where it is written — Article 46(1)-(4); Treaty on Gibraltar and the European Union Act 2026, section 44.
The treaty's rules for persons resident in Gibraltar cover people with the legal right to reside in Gibraltar. That right is proven by holding a valid Gibraltar identity card or residence permit (as the treaty and Gibraltar's Residency Regulations 2026 say). A British visitor who holds neither cannot prove the right in that way. Under the treaty, all passengers entering Gibraltar from the port or airport must go through border checks. The UK's authorities for Gibraltar check first and then Spain's, which apply the Schengen Borders Code. Entry conditions for Gibraltar and for the Schengen area are cumulative, which means both sets must be met. The treaty has a rule on short-stay visas that the UK, for Gibraltar, may exceptionally issue on humanitarian grounds. One of the entry conditions it lists is having stayed in the territory of EU countries for no more than 90 days in any 180-day period. An applicant for such a visa may fail to meet that condition and still be granted one. The treaty texts read here contain no sentence on how days spent in Gibraltar are counted.
The treaty's rules for "persons resident in Gibraltar" cover people with "the legal right to reside in Gibraltar" (Article 26(j)). That right is proven by holding a valid Gibraltar identity card or residence permit (Article 45(1); Residency Regulations 2026, , regulation 5(2)-(3)). A British visitor who holds neither cannot prove the right in that way. Under Article 29(2), all passengers entering Gibraltar from the port or airport "shall be subject to border checks". The UK's authorities for Gibraltar check first and then Spain's, which apply the Schengen Borders Code (Articles 29(5), 33(1)-(2)). Entry conditions for Gibraltar and for the Schengen area are cumulative (Article 29(7)). Article 48 is about short-stay visas that the UK, for Gibraltar, may exceptionally issue on humanitarian grounds. It lists "having stayed in the territory of the Member States for no more than 90 days in any 180-day period" among the entry conditions that an applicant for such a visa may fail to meet and still be granted one (Article 48(2)(b)(ii)). The treaty texts read here contain no sentence on how days spent in Gibraltar are counted.
The Minister of State at the Foreign, Commonwealth and Development Office, Stephen Doughty, said in the House of Commons that this is what Gibraltar agreed to so that there could be fluid access into the Schengen area (House of Commons, 16 July 2026). The Chief Minister told Parliament that 90 in 180 days means three out of six months (Hansard, 2 July 2026, afternoon, page 31).
The Minister of State at the Foreign, Commonwealth and Development Office, Stephen Doughty, said in the House of Commons: "this is what Gibraltar agreed to in order for there to be fluid access into the Schengen area" (House of Commons, 16 July 2026). The Chief Minister told Parliament that "90 in 18090 in 180The Schengen visitor limit: no more than 90 days in any rolling 180-day period across the whole area, with Gibraltar’s days and Spain’s counted together. days means three out of six months" (Hansard, 2 July 2026, afternoon, page 31).
What a traveller may carry is set by the treaty's rules for travellers (see 1.19). What visitors are told is still open (see 2.21).
Where it is written — Articles 26(j), 29(2), (5), (7), 33(1)-(2), 45(1), 48(2)(b)(ii); Annex 23; , regulation 5.
It depends on what the officers are doing. The rules are not the same for each activity, and they do not all cover the same officers. Each paragraph below says whose officers it covers.
Surveillance (both sides' officers). Under the treaty, the competent authorities of Gibraltar or of Spain may continue surveillance in the other's territory. This applies only where both of these are true: they are keeping a person under surveillance as part of a criminal investigation; and the person is either presumed to have taken part in a criminal offence on the treaty's list of offences, or is a person who can help identify or trace such a person. The police cooperation arrangement applies this to each side's competent authorities. (The arrangements call the UK, for Gibraltar, and Spain the Participants.) The police cooperation arrangement says the officers may carry their service weapons during the surveillance, unless the requested Participant (our reading: the side into whose territory the surveillance continues) has specifically decided otherwise. It also says that using them will be prohibited except in cases of legitimate self-defence. The arrangement does not say which Participant is the requested Participant (our reading: the side into whose territory the surveillance continues). Whether any such decision has been made is open (see 2.2).
Surveillance (both sides' officers). Under Article 55, the competent authorities of Gibraltar or of Spain may continue surveillance in the other's territory. This applies only where they are keeping a person under surveillance "as part of a criminal investigation", and the person is "presumed to have participated in a criminal offence listed in Annex 8" or is a person "who can assist in identifying or tracing such a person". Arrangement applies this to each side's competent authorities (paragraph 3.1). (The arrangements call the UK, for Gibraltar, and Spain "the Participants".) Arrangement , paragraph 3.4(c), says the officers "may carry their service weapons during the surveillance save where specifically otherwise decided by the requested Participant". It also says "their use will be prohibited save in cases of legitimate self-defence". The arrangement does not say which Participant is the "requested Participant" (our reading: the side into whose territory the surveillance continues). Whether any such decision has been made is open (see 2.2).
Our reading of “requested Participant”: the side into whose territory the surveillance continues.
Pursuit (both sides' officers). Officers of Gibraltar or of Spain who are pursuing a person caught in the act of committing, or taking part in, one of the offences the treaty lists may continue the pursuit into the other's territory. The same applies to pursuing a person who has escaped from provisional custody or while serving a sentence involving deprivation of liberty. The police cooperation arrangement says the pursuing officers may carry their service weapons, and that using them will be prohibited except in cases of legitimate self-defence. This is one of the conditions under which the pursuit will be carried out. Gibraltar's Uninterrupted Pursuit Regulations, which set the conditions for pursuits in both directions, say the same: the weapons must not be used except in cases of legitimate self-defence. Under the arrangement, pursuing officers must be easy to identify by uniform, armband or vehicle markings.
Pursuit (both sides' officers). Officers of Gibraltar or of Spain who are pursuing a person caught in the act of committing, or taking part in, one of the offences listed in Annex 8 may continue the pursuit into the other's territory. The same applies to a person who has escaped from provisional custody or while serving a sentence involving deprivation of liberty (Article 56(1); Arrangement , paragraph 4.1). Arrangement , paragraph 6.4(d), says "The pursuing officers may carry their service weapons; their use will be prohibited save in cases of legitimate self-defence". This is one of the conditions under which "The pursuit will be carried out" (paragraph 6.4). Gibraltar's Uninterrupted Pursuit Regulations, which set the conditions for pursuits in both directions (Legal Notice 152 of 2026, regulation 5(g)), say the same: the weapons "shall not be used except in cases of legitimate self-defence". Pursuing officers must be easy to identify by uniform, armband or vehicle markings (paragraph 6.4(c)).
Customs officers (Spain's officers only). Under the customs arrangement, officers of Spain's competent authorities taking part in joint visits with HM Customs Gibraltar will be in civilian clothes but suitably identified, and will not carry service weapons. They travel in vehicles provided by HM Customs Gibraltar. For travellers arriving by sea and going on to Spain, Spanish customs checks take place in an area described in the same arrangement, for as long as the conditions set in the treaty and in another of the administrative arrangements are met. Where those conditions are not met and Spanish customs officers need to be in the port to carry out first-line checks, they tell HM Customs Gibraltar in advance, if possible, in writing. They will be in civilian clothes but suitably identified and will not carry service weapons, and Gibraltar's authorities will escort those officers to and from the port and stay with them while they are at the port.
Customs officers (Spain's officers only). Officers of Spain's competent authorities taking part in joint visits with HM Customs Gibraltar "will be in civilian clothes but suitably identified. They will not carry service weapons." (Arrangement , joint visits, paragraph 11.8). They travel in vehicles provided by HM Customs Gibraltar (paragraph 11.7). For travellers arriving by sea and going on to Spain, Spanish customs checks take place in the area described in paragraph 2.3, for as long as the conditions in Article 29(3) and in Arrangement , paragraph 2.2.2, are met. Where those conditions are not met and Spanish customs officers need to be in the port to carry out first-line checks, they notifyNotify / notificationIn the treaty’s language: to tell the other side, or the authority, formally. Some notifications come before the action (for state aid, the answer to the notification is awaited before acting); others report a decision or an act already made. HM Customs Gibraltar "in advance, if possible, in writing". They "will be in civilian clothes but suitably identified and they will not carry service weapons", and Gibraltar's authorities "will escort those officers to and from the port and accompany them whilst they are at the port" (Arrangement , travellers, paragraph 6.4).
Joint patrols and other joint operations in Gibraltar (officers sent by an EU country). Gibraltar's declaration says that joint patrols and other joint operations in Gibraltar may take place only if the competent authority, which is the Commissioner of Police, has expressly authorised them in advance. Officers sent (seconded) by another EU country must not be in uniform or carry firearms or other defensive or offensive equipment, unless the competent authority has expressly authorised this in writing for a specific operation.
Joint patrols and other joint operations in Gibraltar (Article 58; officers sent by an EU country). Gibraltar's declaration says that joint patrols and other joint operations in Gibraltar "may take place only with the prior, express authorisation of the competent authority", which is the Commissioner of Police. Officers "seconded by another Member State" "shall not be uniformed or carry firearms or other defensive or offensive equipment unless expressly authorised in writing by the competent authority for a specific operation" (, entry for Article 58(2)).
Where it is written — Articles 55, 56, 58; Arrangement , paragraphs 3.1, 3.4(c), 4.1, 6.4(c)-(d); Arrangement (joint visits), paragraphs 11.7-11.8; Arrangement (travellers), paragraph 6.4; Legal Notice 152/2026, regulation 5(e)-(g); , Article 58(2) entry.
Yes. The treaty sets up a surrender system between Gibraltar and the EU countries, on arrest warrants issued by a judicial authority: a judge, a court or, where national law provides for it, a public prosecutor. In Gibraltar, the magistrates' court is the judicial authority for issuing and carrying out warrants, and the Chief Secretary is the central authority (under Gibraltar's 2026 Act that brings the treaty into Gibraltar law and a Legal Notice of 2026). The procedure is in Gibraltar's Surrender Regulations 2026. It includes an appeal to the Supreme Court against a surrender order within 7 days, starting with the day the order is made; there is no such right of appeal against an order made with the person's consent.
Yes. The treaty sets up a surrender system between Gibraltar and the EU's EU countries, on arrest warrants issued by a judicial authority: a judge, a court or, where domestic law so provides, a public prosecutor (Title V of Part Two, Chapter 5; Article 117(a), (d)). In Gibraltar, the magistrates' court is the judicial authority for issuing and executing warrants, and the Chief Secretary is the central authority (Treaty on Gibraltar and the European Union Act 2026, sections 63 and 64; ). The procedure, including an appeal to the Supreme Court against a surrender order within 7 days starting with the day the order is made (section 96(1) and (4); the right of appeal does not apply to an order made on the person's consent under section 75), is in the Surrender Regulations (Legal Notice 171 of 2026).
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
Nationality: surrender "may not be refused on the grounds that the requested person is ... a national of the United Kingdom" (Article 122(1)). The UK, for Gibraltar, may notify that its nationals will not be surrendered, or only on specified conditions. Such a notification must be based on "reasons related to the fundamental principles or practice of the domestic legal order" (Article 122(2)). (23 July 2026) records: "The United Kingdom, in respect of Gibraltar, makes no notification in relation to this provision". It says the same for the political-offence notification under Article 121(2).
Next chance: such a notification "may only be renewed or newly made during the three months prior to the fourth anniversary" of entry into force, and every five years after that, "provided that the conditions set out in Article 122(2) are met at that time" (Article 149). From the date the treaty is applied provisionally, its references to entry into force are read as references to that date (Article 336(4)). The European Commission gives that date as 15 July 2026 (press release IP/26/1609, 14 July 2026). On that basis, the window is the three months before 15 July 2030.
Serving a sentence here: a warrant to serve a sentence may be refused for a UK national holding a Gibraltar identity card or residence permit, or a person staying or resident in Gibraltar, if a competent authority in Gibraltar undertakes to enforce the sentence itself under Gibraltar law, on the conditions set out in Article 120(1)(f).
Disputes: this Title is left out of the treaty's arbitration system (Article 301(2)(c)). Either Party may take a dispute about it to the Cooperation CouncilCooperation CouncilThe treaty’s top joint body: the European Union (EU) and the United Kingdom (UK), with Gibraltar’s nominees beside the UK Minister under the Concordat. It supervises the agreement and takes the decisions the treaty reserves to it., the joint body of the EU and the UK (Article 301(3)).
Why no notification was made is open (see 2.9). See also the page One page, one date, on that notification.
Where it is written — Articles 117, 118(2), 120(1)(a), (f), 121(2), 122, 149, 301(2)-(3), 336(4); Act, sections 63-64; ; Legal Notice 171/2026; European Commission press release IP/26/1609.
Yes, for the items the treaty lists. Transfers of items on the EU's Common Military List, and of Category A, B and C firearms, are subject to Spanish export-control law when they are intended for the armed forces, the police, or the public authorities of the UK in Gibraltar. Spain must require an authorisation for transfers of these items.
Yes, for the items the treaty lists. Transfers of items on the EU's Common Military List, and of Category A, B and C firearms, "when destined for the armed forces, the police, or the public authorities of the United Kingdom in Gibraltar" are subject to Spanish export-control law. "The Kingdom of Spain shall impose an authorisation requirement on the transfers of these items" (Article 261(1)).
For firearms, Spain's competent authority grants the authorisation, under two EU Regulations. Spain's authority may refuse to grant a transfer authorisation. It may also cancel, suspend, change or withdraw one already granted. In deciding, Spain takes into account all relevant considerations. These include its international obligations and commitments, sanctions, its foreign and security policy, the intended end use, and the risk of the items being diverted.
For firearms, the authorisation is granted by Spain's competent authority under two EU Regulations, 258/2012 and 2025/41 (Article 263(1)). Spain's authority "may refuse to grant a transfer authorisation" and may annul, suspend, change or revoke one already granted (Article 263(3)). In deciding, Spain takes into account "all relevant considerations", including its international obligations and commitments, sanctions, its foreign and security policy, and the intended end-use and the risk of the items being diverted (Article 263(2)).
A separate procedure in the treaty applies instead to items covered by three earlier provisions of the treaty that meet both of these conditions: they arrive or leave on State aircraft, State vessels or in State consignments; and they are intended, in Gibraltar, only for the official use of the UK Ministry of Defence or of visiting third-country forces. This procedure does not apply to goods transferred for commercial purposes or to sanitary and phytosanitary goods. The texts leave open whether any authorisation has been sought or refused (see 2.10).
A separate procedure (Article 264) applies instead to items covered by Articles 260 to 262, other than goods transferred for commercial purposes and sanitary and phytosanitary goods, that arrive or leave on State aircraft, State vessels or in State consignments, and that are destined in Gibraltar "exclusively for the official use of the Ministry of Defence of the United Kingdom or of visiting third-country forces". Whether any authorisation has been sought or refused is open (see 2.10).
Where it is written — Articles 261, 263, 264.
Many of the rules that apply one way follow from the treaty giving Spain, as the Schengen State, the task of applying the Schengen rules at Gibraltar's airport and port. Others, such as continued surveillance, uninterrupted pursuit and cooperation against tobacco smuggling, apply both ways.
Five examples:
| Example | Direction | The words that decide it |
|---|---|---|
Police surveillance and pursuit across the frontierRead the texts on thisPolice surveillance and pursuit across the frontier (Articles 55(1) and 56(1)) | both ways | “may continue their surveillance, in line with the relevant Schengen acquis, in Gibraltar or the Kingdom of Spain, respectively”; “may continue pursuit, in line with the relevant Schengen acquis, in Spain or Gibraltar, respectively” |
Health care given for the other side's system is reimbursedRead the texts on thisHealth care given for the other side's system is reimbursed (Protocol on social security coordination, Article SSC.27(1)) | both ways | “The benefits in kind provided by the institution of the United Kingdom, in respect of Gibraltar, on behalf of the institution of the Kingdom of Spain, or of the Kingdom of Spain on behalf of the institution of the United Kingdom, in respect of Gibraltar, under this Chapter shall give rise to full reimbursement” |
Border control at Gibraltar's port and airportRead the texts on thisBorder control at Gibraltar's port and airport (Article 33(1)) | one way: Spain to Gibraltar | “the competent authorities of the Kingdom of Spain shall perform any functions which are required to exercise border control, comprising border checks and border surveillance” |
Spanish customs officers in Gibraltar's portRead the texts on thisSpanish customs officers in Gibraltar's port (Arrangement 7, travellers, paragraph 6.4) | one way: Spain to Gibraltar | “when officers of the customs authorities of Spain are in the port, they will be in areas designated for these purposes” |
A person Gibraltar intends to refuse at the border is handed to the Spanish authoritiesRead the texts on thisA person Gibraltar intends to refuse at the border is handed to the Spanish authorities (Article 32(2)) | one way: Gibraltar to Spain | “they shall immediately inform the competent authorities of the Kingdom of Spain at the border crossing point and escort the person to the Second Line Checks Area” |
We have read every rule of the treaty, its arrangements and Gibraltar's laws for it in this way. To ask about a particular rule, use the box below.
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Where it is written — Articles 32, 33, 55, 56; Protocol on social security coordination, Article SSC.27; Arrangement 7 (travellers), paragraph 6.4.
Under the Gibraltarian Status Act, section 9, the Minister may order a person to be registered, and the decision is entirely at the Minister's discretion. The person must satisfy the Minister that they meet all the conditions listed. These include being a British national, being of good character, having a permanent home in Gibraltar, and having lived in Gibraltar for a continuous period of twenty years immediately before the date of application (ten years for people lawfully living in Gibraltar immediately before 30 October 2025). Other routes are in sections 5, 8 and 8A. They include birth, descent, marriage and adoption.
Under the Gibraltarian Status Act, section 9, the Minister "may, in his absolute discretion" order a person to be registered. The person must satisfy the Minister of all the conditions listed. These include being a British national, being of good character, having a permanent home in Gibraltar, and having "been resident in Gibraltar for a continuous period of twenty years immediately preceding the date of application". Other routes are in sections 5, 8 and 8A. They include birth, descent, marriage and adoption.
The period was ten years until it was changed to twenty by the amending Act listed in the Laws of Gibraltar as Act 2026-27, but it stays at ten years for people who were lawfully living in Gibraltar immediately before 30 October 2025. That Act began as the Gibraltarian Status and Immigration (Amendment) Bill 2025. The Bill says the Act is treated as having come into effect on 30 October 2025. This is before the treaty's start date.
The period was ten years until it was changed to twenty by the amending Act listed in the Laws of Gibraltar as Act 2026-27, but it stays at ten years for people who were lawfully living in Gibraltar immediately before 30 October 2025. That Act began as the Gibraltarian Status and Immigration (Amendment) Bill 2025. The Bill says the Act "is deemed to have come into operation on 30th October 2025". This is before the treaty's start date.
The treaty fixes the conditions for any identity card or residence permit issued in Gibraltar as those in the law in force on the date the treaty enters into force. Proposed changes must be reported to the Cooperation Council. The Cooperation Council must give its opinion on whether they are compatible within one month of being told. No change may let a person obtain an identity card on the basis of prior residence unless they have lived in Gibraltar for a continuous period of at least 10 years immediately before the date of application.
The treaty fixes the conditions for "any identity card or residence permit issued in Gibraltar" as those in "the legislation in force on the date of entry into force of this Agreement" (Article 45(2)). Proposed changes must be reported to the Cooperation Council, which "shall, within one month of being so informed, provide its opinion" on whether they are compatible. No change may let a person obtain an identity card on the basis of prior residence unless they have lived in Gibraltar "for a continuous period of at least 10 years immediately prior to the date of application" (Article 45(4)(a)).
The treaty speaks of identity cards. The texts read here do not say in terms whether the Status Act's conditions are conditions for an identity card. How the treaty's rule on identity cards and residence permits would apply to a later change is open (see 2.17).
Where it is written — Gibraltarian Status Act, sections 5, 8, 8A and 9 (as amended by Act 2026-27); Gibraltarian Status and Immigration (Amendment) Bill 2025, section 2; Article 45(2), (4); Act, section 43(3)-(5).
The treaty says that two things cannot be met on the basis that investments fixed in advance have been made in Gibraltar's economy or real estate. Nor can they be met on the basis that any financial payments fixed in advance have been made to the Gibraltar authorities. The two things are the conditions for an identity card (on a basis other than prior residence) and the genuine connection needed for a residence permit. The treaty also says long-stay visas valid for Gibraltar must not be issued.
The treaty says the conditions for an identity card (on a basis other than prior residence) and the "genuine connectionGenuine connectionThe test Article 45 sets for a residence permit in Gibraltar: being able to show actual and regular physical presence in Gibraltar over an appropriate period, or other objective criteria that can be checked. A predetermined investment in Gibraltar's economy or property, or a predetermined payment to Gibraltar's authorities, can never meet it." needed for a residence permit "shall not be met" on the basis of "predetermined investments having been made in Gibraltar's economy or real estate" or "any predetermined financial payments having been made to the Gibraltar authorities" (Article 45(6)). "Long-stay visas valid for Gibraltar shall not be issued." (Article 49).
Gibraltar's Residency Regulations 2026 set no route for retirement or for independent means as such. The Government may order a permit for a person who, in its opinion, is of good character and whose permit is in the interests of Gibraltar. One of the cases this covers is where the permit is expected to bring wider economic or reputational benefits and would not place any material demand on public resources.
The Residency Regulations 2026 set no route for retirement or for independent means as such (, regulation 6(1)). The Government may order a permit for a person who, in its opinion, is of good character and whose permit is "in the interests of Gibraltar". One of the cases that phrase covers is where the permit is expected to bring wider economic or reputational benefits "and would not give rise to any material demand on public resources" (regulation 15(1)-(2)).
Category 2 is a special tax-residence scheme. The 2019 tax agreement between the UK and Spain says that Gibraltar's schemes, Category 2 among them, are not on their own proof of tax residence in Gibraltar for the purposes of the tax agreement. Gibraltar's Residency Regulations 2026 do not mention Category 2. The Minister for Health, Care and Business, the Hon Gemma Arias-Vasquez, said in her Budget address of 9 July 2026, published with a press release, that business remains one of the primary routes to residency, alongside established categories such as HEPSS, Category 2 and student routes. How one provision of the treaty applies to Category 2 is an open question (see 2.20).
Category 2 is a special tax-residence scheme. The 2019 tax agreement between the UK and Spain says that Gibraltar's schemes, Category 2 among them, "shall not of itself, constitute proof of tax residency in Gibraltar for the purposes of this Agreement" (tax agreement, Article 2(1)(e)). The Residency Regulations 2026 do not mention Category 2. The Minister for Health, Care and Business, the Hon Gemma Arias-Vasquez, said in her Budget address that business remains one of the primary routes to residency, "alongside established categories such as HEPSS, Category 2 and student routes" (Budget address, 9 July 2026, published with press release 545/2026). How Article 45(6) applies to Category 2 is open (see 2.20).
Where it is written — Articles 45(4)-(6), 49; , regulations 6, 15; 2019 tax agreement, Article 2(1)(e).
Gibraltar's authorities issue and renew residence permits. They may do so only where the conditions the treaty sets for these permits are met. Gibraltar's authority for receiving applications and issuing or renewing permits is the Director of the Department of Immigration and Home Affairs, as named in a Legal Notice of 2026 that names the competent authorities. Under Gibraltar's Residency Regulations 2026, a person holding a Gibraltar identity card does not need a residence permit.
Gibraltar's authorities issue and renew residence permits. They may do so only where the conditions in Article 45 are met (Article 50(1)). Gibraltar's authority for receiving applications and issuing or renewing permits is the Director of the Department of Immigration and Home Affairs (, entries for Articles 50(9) and 51(10)). A person holding a Gibraltar identity card does not need a residence permit (Residency Regulations 2026, , regulation 5(3)).
Spain's part, for residence permits: Notice: before issuing or renewing a permit, the UK, for Gibraltar, must notify Spain. Objection: Spain may object within 28 days of the notice. Spain may do so where the applicant is considered, under the Schengen rules, a threat to public policy, internal security, public health or the international relations of an EU country. This includes where the applicant is considered a threat on the basis of an alert in the Schengen Information System. Gibraltar then must not issue or renew the residence permit. Spain may give notice that the 28 days are extended by up to 14 days. If there is no response by the end of the 28 days, this counts as a positive response. The UK, for Gibraltar, must not issue or renew a permit before the end of the period, including any extension. A footnote in the treaty says public-policy measures must be proportionate and based only on the person's own conduct. Withdrawal: where there are grounds to object to a person holding a permit, including where the holder is considered such a threat, Spain asks Gibraltar to withdraw the permit. The UK, for Gibraltar, must withdraw the residence permit without delay. Information: Gibraltar gives the applicant or holder Spain's contact details. If the person asks, Spain tells them of its decision, the reasons for it and the remedies open to them. Spain does this taking proper account of obligations under national and EU law.
Spain's part, for residence permits: - notice: before issuing or renewing a permit, the UK, for Gibraltar, must notify Spain (Article 50(2)); - objection: within 28 days of the notice, Spain may object where the applicant is considered, in accordance with the Schengen rules, "a threat to public policy, internal security, public health or the international relations of a Member State", including on the basis of a Schengen Information System alert. Gibraltar then "shall not issue or renew the residence permit". Spain may notify that the 28 days are extended by up to 14 days. No response by the end of the 28 days counts as a positive response, and the UK, for Gibraltar, must not issue or renew a permit before the end of the period as extended (Article 50(3)-(4)). A footnote says public-policy measuresMeasureThe treaty’s word for anything a government does that has legal effect: a law, a regulation, a decision, an administrative practice. must be proportionate and based only on the person's own conduct; - withdrawal: where there are grounds to object to a person holding a permit, including where the holder is considered such a threat, Spain asks Gibraltar to withdraw the permit, and Gibraltar "shall withdraw the residence permit without delay" (Article 50(5)); - information: Gibraltar gives the applicant or holder Spain's contact details. On the person's request, Spain informs them, "with due regard to their obligations under national and Union law", of its decision, its grounds and the remedies (Article 50(3), (5)).
These steps do not apply to EU citizens and their family members of any nationality, referred to in the EU's rules on the free movement of its citizens. They also do not apply to nationals of Iceland, Liechtenstein, Norway, Switzerland, Andorra and San Marino and their family members who have equivalent free-movement rights under agreements with the EU. If Spain objects to issuing a permit for a person posted in service to UK forces or to the UK, for Gibraltar, or for a family member in their household, a permit valid only for Gibraltar is issued. When the EU's Visa Information System starts operating for this purpose, a second set of treaty rules replaces the whole treaty rule on these steps, including the two points just described. The second set has the same notice, objection and withdrawal steps. It adds that Gibraltar must make sure the data Spain needs under the EU's Visa Information System law is collected and sent to Spain within two working days of the application. In Gibraltar law, Gibraltar's Residency Regulations 2026 say the Director must refuse an application if Spain's authorities object.
These steps do not apply to EU citizens and their family members of any nationality, referred to in Articles 2 and 3 of Directive 2004/38/EC, or to nationals of Iceland, Liechtenstein, Norway, Switzerland, Andorra and San Marino and their family members who have equivalent free-movement rights under agreements with the EU (Article 50(12)). Where Spain objects to issuing a permit for a person posted in service to UK forces or to the UK for Gibraltar, or for a family member in their household, a permit valid only for Gibraltar is issued (Article 50(13)). When the EU's Visa Information System starts operating for this purpose, Article 51 replaces Article 50 (Article 50(10)). Article 51 sets out the same notice, objection and withdrawal steps. It adds that Gibraltar must make sure the data Spain needs under the Visa Information System Regulation is collected and sent to Spain within two working days of the application (Article 51(3)). In Gibraltar law, the Director "must refuse" an application where Spain's authorities object (, regulation 20).
Where it is written — Articles 45, 50, 51; (Articles 50(9), 51(10)); , regulations 3, 5(3), 20; Act, sections 47-48.
Residence permits issued before the treaty comes into force stay valid for two calendar years after that date, or until they expire if that comes first. From the start of provisional application, any mention of the date the treaty comes into force is read as the date provisional application started. The European Commission gives that date as 15 July 2026. Gibraltar's Act repeats the rule. It says that for this purpose a residence permit includes the civilian registration cards described in Gibraltar's Electronic Identity Card Regulations 2015.
Residence permits issued before entry into force "shall remain valid for a period of two calendar years after that date or until their expiration date, whichever comes first" (Article 52(1)). From the start of provisional application, references to the date of entry into force are read as references to that start date (Article 336(4)). The European Commission gives that date as 15 July 2026 (press release IP/26/1609). Gibraltar's Act repeats the rule (section 49(2)). It says that for this purpose "residence permit" includes the civilian registration cards described in regulation 5(4) of the Electronic Identity Card Regulations 2015 (section 49(8)).
The UK, for Gibraltar, must give Spain the names of permit holders on that date. Spain may check them against EU, national and international databases, including the Schengen Information System. Spain may ask Gibraltar to withdraw a permit where the holder is considered, under the Schengen rules, a threat to public policy, internal security, public health or the international relations of an EU country. The UK, for Gibraltar, must then withdraw the residence permit, subject to a right of appeal in a national court. This does not apply to EU citizens and their family members of any nationality, referred to in the EU's rules on the free movement of its citizens. It also does not apply to nationals of Iceland, Liechtenstein, Norway, Switzerland, Andorra and San Marino and their family members who have equivalent free-movement rights under agreements with the EU.
The UK, for Gibraltar, must give Spain the names of permit holders on that date. Spain may check them against EU, national and international databases, including the Schengen Information System. It may ask Gibraltar to withdraw a permit where the holder is considered, in accordance with the Schengen rules, a threat to public policy, internal security, public health or the international relations of an EU country. Gibraltar "shall withdraw the relevant residence permit subject to a right of appeal in a national court" (Article 52(3)). This does not apply to EU citizens and their family members of any nationality, referred to in Articles 2 and 3 of Directive 2004/38/EC, or to nationals of Iceland, Liechtenstein, Norway, Switzerland, Andorra and San Marino and their family members who have equivalent free-movement rights under agreements with the EU (Article 52(4)).
People who were issued a residence document under the Immigration, Asylum and Refugee Act and hold a valid civilian registration card qualify for a new permit under Gibraltar's Residency Regulations 2026, on the conditions that applied before. They must show six months of continuous and lawful residence immediately before applying. The Director may set this requirement aside if an absence from Gibraltar was for an important reason, such as military service, pregnancy, childbirth, serious illness, study, vocational training or an overseas posting. The Chief Minister told Parliament on 30 March 2026 of the view that the cards will be renewed in an orderly manner. The texts leave open how many permits are involved and which court hears the appeal (see 2.13 and 2.15).
People who were issued a residence document under the Immigration, Asylum and Refugee Act and hold a valid civilian registration card qualify for a new permit under the conditions that applied before. They must show six months' continuous and lawful residence immediately before applying. The Director may waive this where an absence from Gibraltar was due to an important reason, such as military service, pregnancy, childbirth, serious illness, study, vocational training or an overseas posting (, regulation 12). The Chief Minister told Parliament: "We think that the cards will be renewed in an orderly manner" (Hansard, 30 March 2026, morning, page 48). How many permits are involved, and which court hears the appeal, are open (see 2.13 and 2.15).
Where it is written — Articles 52(1)-(4), 336(4); Act, section 49(2), (8); , regulations 12, 28; European Commission press release IP/26/1609.
The Employment Survey Report 2025 counts 14,112 frontier worker employee jobs in October 2025, out of 32,206 employee jobs (43.8 %). The survey defines a frontier worker as an employee who normally lives in Spain and is employed in Gibraltar. It counts jobs, not people, as reported by employers.
The Employment Survey Report 2025 counts 14,112 "Frontier Worker" employee jobs in October 2025, out of 32,206 employee jobs (43.8 %) (sections 2 and 2.4, Table 2.4). The survey defines a frontier worker as "an employee who is normally resident in Spain and is employed in Gibraltar". It counts jobs, not people, as reported by employers.
By nationality, the 14,112 jobs were held by: Spanish 9,374; other EU 2,361; other British 1,767; Gibraltarian 352; Moroccan 50; other 208. By sector: private sector 13,832; public sector 233; Ministry of Defence 47. The report notes that the nationality figures have problems of accuracy, because some employers record all British employees, including Gibraltarians, as Other British.
By nationality, the 14,112 jobs were held by: Spanish 9,374; other EU 2,361; other British 1,767; Gibraltarian 352; Moroccan 50; other 208. By sector: private sector 13,832; public sector 233; Ministry of Defence 47. The report notes that the nationality split "presents problems of accuracy", because some employers record all British employees, including Gibraltarians, as "Other British".
The treaty uses a narrower definition. An employed frontier worker under the treaty is an EU citizen legally living in Spain who works as an employee in Gibraltar and returns to Spain at least once a week; the treaty defines self-employed frontier workers separately. The survey count includes jobs held by British, Moroccan and other non-EU nationals, who are outside that definition.
The treaty uses a narrower definition. An employed frontier worker under the treaty is an EU citizen legally living in Spain who works as an employee in Gibraltar and returns to Spain at least once a week (Article 291(1)(a) and (2)); Article 291(3) defines self-employed frontier workers. The survey count includes jobs held by British, Moroccan and other non-EU nationals, who are outside that definition.
Where it is written — Employment Survey Report 2025, section 2, Table 2.4 and definitions; Article 291.
Under the treaty, an employed frontier worker in Gibraltar is an EU citizen legally living in Spain who works as an employee in Gibraltar and goes back to Spain at least once a week. The same part of the treaty covers self-employed frontier workers and, the other way round, UK nationals living in Gibraltar who work in Spain.
Under the treaty, an employed frontier workerFrontier workersPeople who live in Spain and work in Gibraltar. in Gibraltar is an EU citizen legally living in Spain who works as an employee in Gibraltar and goes back to Spain at least once a week (Article 291(1)(a) and (2)). The same Part covers self-employed frontier workers (Article 291(3)) and, the other way round, UK nationals living in Gibraltar who work in Spain (Article 292(2) and (4)).
A frontier worker has the right to work in Gibraltar under the rules that apply to UK nationals there. Frontier workers are treated equally with employees who are UK nationals living in Gibraltar on pay, conditions, dismissal and re-employment, trade-union rights and training, and on social and tax advantages, except rights of access to housing. On trade-union rights, they may be excluded from managing bodies governed by public law and from holding an office governed by public law. They keep frontier-worker status in the cases, and on the conditions, that the treaty lists: temporary inability to work through illness or accident; involuntary unemployment that is properly recorded, with registration as a job-seeker; or vocational training. They may be refused public-service posts that involve taking part, directly or indirectly, in using powers given by public law and in duties to protect the general interests of Gibraltar, Spain or other public authorities. The treaty says it does not create rights that people can rely on directly in court. It also says this rule does not affect, among other provisions, the parts of the treaty that contain these frontier-worker rules.
A frontier worker has the right to work in Gibraltar under the rules that apply to UK nationals there (Article 292(1)). They have equal treatment with employees who are UK nationals living in Gibraltar on pay, conditions, dismissal and re-employment, trade-union rights (though they may be excluded from managing bodies governed by public law and from holding an office governed by public law) and training, and on "social and tax advantages, except rights of access to housing" (Article 292(3)). They keep frontier-worker status in the cases, and on the conditions, listed in Article 292(5)(c): temporary inability to work through illness or accident; duly recorded involuntary unemployment, with registration as a job-seeker; or vocational training. They may be refused public-service posts that involve direct or indirect participation in exercising powers conferred by public law and duties to safeguard the general interests of Gibraltar, Spain or other public authorities (Article 292(6)). Article 21(1) says the treaty does not create rights that people can rely on directly in court; it makes that rule "without prejudice to", among other provisions, Titles I and II of Part Four, which contain these frontier-worker rules.
Gibraltar's Frontier Workers Regulations 2026 took effect on 13 August 2026. The Director of Employment issues a certificate of status when a valid online application is received, but this is subject to the part of the regulations that also lets the Director refuse to renew or revoke the certificate. The certificate is valid for one year. The Director may refuse to renew it, or may revoke it, if the holder is under a restriction measure or is not, or never was, a frontier worker. The competent authority may restrict the rights by measures justified on grounds of public policy, public security or public health. Measures on grounds of public policy or public security must be proportionate and based only on the person's own conduct, and that conduct must be a genuine and present risk. The regulations do not define the competent authority. A person adversely affected by a restriction measure may appeal to the Supreme Court, with the Court's permission (leave). The time to appeal is as soon as reasonably practicable, and not later than 28 days from the date notice of the measure was given.
Gibraltar's TGEU Implementation (Frontier Workers) Regulations 2026 came into operation on 13 August 2026 (). The Director of Employment issues a certificate of status on receipt of a valid online application, subject to regulation 11. It is valid for one year (regulation 10). The Director may refuse to renew it, or revoke it, if the holder is under a restriction measure or is not, or never was, a frontier worker (regulation 11(2)). "The competent authority" may restrict the rights by measures justified on grounds of public policy, public security or public health. Measures on grounds of public policy or public security must be proportionate and based only on the person's own conduct, which must be a genuine and present risk (regulation 14(1) and (2)). The regulations do not define "the competent authority". A person aggrieved by a restriction measure may appeal to the Supreme Court, with the Court's leave, as soon as reasonably practicable and not later than 28 days from the date notice of the measure was given (regulation 17(1) to (3)).
Where it is written — Articles 21(1), 291, 292; , regulations 4, 10, 11, 14 and 17.
Gibraltar's Residency Regulations 2026 (in force 14 July 2026) let a person apply in one of six ways. The six ways are: as an employee; as a self-employed person; as a full-time student at the University of Gibraltar; as a member of His Majesty's forces or another person the Regulations describe (such as a Crown servant or a Government employee); as an existing resident; or as a permanent resident. An unmarried partner of a Gibraltarian also qualifies if the Director is satisfied that they are in a durable relationship of at least two years. The Governor and the Government have separate powers to order a permit. No right to live in Gibraltar arises while an application is being processed.
The Residency Regulations 2026 (, in force 14 July 2026) let a person apply in one of six ways (regulation 6(1)). The six ways are: as an employee; as a self-employed person; as a full-time student at the University of Gibraltar; as a member of His Majesty's forces or another person described in regulation 11 (such as a Crown servant or a Government employee); as an existing resident; or as a permanent resident. An unmarried partner of a Gibraltarian also qualifies if the Director is satisfied that they are in a durable relationship of at least two years (regulation 24). The Governor and the Government have separate powers to order a permit (regulations 14 and 15). No right to live in Gibraltar arises while an application is being processed (regulation 6(3)).
Employee. The applicant needs all of these: a contract of at least one year that pays at least the average gross annual earnings in Gibraltar; an employer that trades in Gibraltar, is licensed under the Fair Trading Act 2023 (or, for a regulated business, is regulated or supervised in Gibraltar) and is up to date with payments and filings; a purchase or rental agreement for a home in Gibraltar; to be aged 55 or under; and to have been fully vetted by the relevant authorities of the country where they most recently had their usual residence. For the home, rentals of under 12 months, holiday rentals, rentals not made honestly and on genuine commercial terms, and homes not intended as the main residence do not count, and a vessel does not count unless the person lived on it before 14 July 2026.
Employee (regulation 7). The applicant needs: - a contract of at least one year paying at least "the average gross annual earnings in Gibraltar"; - an employer trading in Gibraltar, licensed under the Fair Trading Act 2023 (or, for a regulated business, regulated or supervised in Gibraltar), and up to date with payments and filings; - a purchase or rental agreement for a home in Gibraltar. Rentals of under 12 months, holiday rentals, rentals not made in good faith on genuine commercial terms, and homes not intended as the main residence do not count. A vessel does not count unless the person lived on it before 14 July 2026 (regulation 7(2)); - to be aged 55 or under; - to have been fully vetted by the relevant authorities of the country where they were most recently habitually resident.
Under Gibraltar's Residency Regulations 2026, the earnings figure is the latest average in the Employment Survey Report, rounded up to the nearest £500 and published by Notice in the Gazette. The Government's press release of 1 July 2026 gives the figure as £37,500. The Employment Survey Report 2025 records £37,332.42 for October 2024 and £39,510.90 for October 2025. Where the employer has held its licence, or been regulated, for less than a year, the Director will not consider the application until the employer has paid a deposit. The Government may reduce that deposit.
The earnings figure is the latest average in the Employment Survey Report, "rounded up to the nearest £500, as published by Notice in the Gazette" (regulation 3). The Government's press release of 1 July 2026 gives the figure as £37,500. The Employment Survey Report 2025 records £37,332.42 for October 2024 and £39,510.90 for October 2025. Where the employer has held its licence, or been regulated, for less than a year, the Director will not consider the application until the employer has paid a deposit. The Government may reduce that deposit (regulation 8(1), (3)).
Self-employed. Similar tests apply. A person not registered as self-employed before must pay a deposit before the application is processed. The deposit is a year's social insurance contribution plus 25 per cent of the average earnings. The Government may reduce it.
Self-employed (regulation 9). Similar tests apply. A person not registered as self-employed before must pay a deposit before the application is processed. The deposit is a year's social insurance contribution plus 25 per cent of the average earnings (regulation 9(4)). The Government may reduce it (regulation 9(6)).
Waivers. The Chief Minister may waive the earnings or the age test for an employee of good character, where this is in the interests of Gibraltar. That is the case where the person has skills important to Gibraltar's economic development, or belongs to a sector or industry where a shortage of labour or skills can be shown. The Chief Minister may do so for a whole sector. The Regulations give the same waiver for self-employed people, without the words on a whole sector. The Director may waive the earnings test for an employee under 30 whose employer pays a deposit, and then a deposit for each year while the person is under 30.
Waivers. The Chief Minister may waive the earnings or the age test for an employee of good character, where it is in the interests of Gibraltar because the person has skills important to Gibraltar's economic development, or belongs to "a sector or industry where there exists a demonstrable shortage of labour or skills". The Chief Minister may do so for a whole sector (regulation 7(3)). Regulation 9(3) gives the same waiver for self-employed people, without the words on a whole sector. The Director may waive the earnings test for an employee under 30 whose employer pays a deposit, and then a deposit for each year while the person is under 30 (regulation 7(4)-(5)).
Other terms. Unless Gibraltar's Residency Regulations 2026 say otherwise, permits last one year. On renewal, employees and self-employed people must still meet their tests, except the age test. In an application under any of three provisions of the Regulations (named behind the click), a spouse or civil partner, and children under 18 or over 18 in full-time education, qualify if included. Each included family member over 18 must be fully vetted. Including a spouse or civil partner in an application under two of those three provisions (named behind the click) needs a deposit. The fee is £250, or £20 on renewal, and the same fee applies for each family member included. A person may appeal to the Residency Appeals Tribunal against a refusal or revocation within 7 days of being told of it. This does not cover decisions under two other provisions of the Regulations (named behind the click), or a refusal following an objection by Spain's authorities. Sectors, criteria and impact are open (see 2.18 and 2.19).
Other terms. Unless the Regulations say otherwise, permits last one year (regulation 18(1)). On renewal, employees and self-employed people must still meet their tests, except the age test (regulation 18(2)). In an application under regulation 7, 9 or 10, a spouse or civil partner, and children under 18 or over 18 in full-time education, qualify if included. Each included family member over 18 must be fully vetted. Including a spouse or civil partner in an application under regulation 7 or 9 needs a deposit (regulation 23). The fee is £250, or £20 on renewal, and the same fee applies for each family member included (regulation 21). A person may appeal to the Residency Appeals Tribunal against a refusal or revocation within 7 days of being told of it. This does not cover decisions under regulations 14, 15 or 20; regulation 20 is a refusal following an objection by Spain's authorities (regulation 25(3)). Sectors, criteria and impact are open (see 2.18 and 2.19).
Where it is written — , regulations 3, 5-15, 18, 20, 21, 23-25 (corrigendum ); Employment Survey Report 2025; Government of Gibraltar press releases of 1 July 2026 and 548/2026.
The 2019 tax agreement. A person is tax resident in Spain or Gibraltar under each side's own law. The agreement's special tests apply only when a person is resident in both (see 1.27). Where relevant, the competent authorities remove double taxation under their own law. The agreement does not itself say which side taxes a salary. Gibraltar's tax authorities send Spain's tax authorities information each year on workers who live in Spanish municipalities within 80 km of Gibraltar. They send it within four months after the end of the calendar year in which the taxable period ends.
The 2019 tax agreement. A person is tax resident in Spain or Gibraltar under each side's own law. The agreement's special tests apply only when a person is resident in both (Article 2(1)(a) and (b); see 1.27). The competent authorities remove double taxation, where relevant, under their own law (Article 2(3)). The agreement does not itself say which side taxes a salary. Gibraltar's tax authorities send Spain's tax authorities information each year on workers who live in Spanish municipalities within 80 km of Gibraltar. They send it within four months after the end of the calendar year in which the taxable period ends (Article 3(5)(a), (6) and (15)(b)(i)).
Spain's income-tax law. A taxpayer's income may include income obtained and taxed abroad. In that case Spain's income tax deducts the lower of two amounts. One is the tax actually paid abroad, where that tax is of a kind identical or similar to Spain's income tax or non-resident income tax. The other is Spain's effective average rate applied to the part of the taxable base taxed abroad. Spain's law also exempts pay for work actually done abroad if two conditions are both met. First, the work is done for a company or entity not resident in Spain, or for a permanent establishment abroad, on conditions set by regulation. Second, the territory where the work is done applies a tax identical or similar to Spain's income tax, and is not a territory treated as a tax haven. The second condition is treated as met where that territory has a convention with Spain to avoid double taxation that includes a clause on exchanging information. The exemption applies to pay earned on the days spent abroad, up to 60,100 euros a year.
Spain's income-tax law. Where a taxpayer's income includes income obtained and taxed abroad, Spain's income tax deducts the lower of two amounts: the tax actually paid abroad (a tax of a kind identical or similar to Spain's income tax or non-resident income tax), or Spain's effective average rate applied to the part of the taxable base taxed abroad (Ley 35/2006, Article 80(1)). Spain's law also exempts pay for "trabajos efectivamente realizados en el extranjero" (work actually done abroad) if two conditions are met. First, the work is done for a company or entity not resident in Spain, or for a permanent establishment abroad, on conditions set by regulation. Second, the territory where the work is done applies a tax "de naturaleza idéntica o análoga" (identical or similar) to Spain's income tax and is not a territory "considerado como paraíso fiscal" (treated as a tax haven). The second condition is treated as met where that territory has a convention with Spain for the avoidance of double taxation with an information-exchange clause. The exemption applies to pay earned on the days spent abroad, up to "60.100 euros anuales" (Ley 35/2006, Article 7(p)).
The delisting. A Spanish ministerial order, published in Spain's official bulletin on 27 June 2026, removed Gibraltar from Spain's list of non-cooperative jurisdictions. Its preamble says that a Spanish law of 2006 brought the term tax havens into line with the concept of non-cooperative jurisdictions. The Order came into force the day after it was published. It applies to taxes without a tax period that fall due from that date, and to other taxes whose tax period starts from that date. For a tax period that had not ended when the Order came into force, the old list continues to apply. The Order does not mention income tax or frontier workers by name. A provision this page cites, named in the texts behind the click, still uses the Spanish term paraíso fiscal (tax haven). The held texts do not say whether that term is to be read as meaning the list of non-cooperative jurisdictions.
The delistingDelistingSpain taking Gibraltar off its list of tax havens.. Orden HAC/649/2026 (Boletín Oficial del Estado, 27 June 2026) removed Gibraltar from Spain's list of non-cooperative jurisdictions. Its preamble says that a Spanish law, Ley 36/2006, "adecuó el término de paraísos fiscales al concepto de" non-cooperative jurisdictions (brought the term tax havens into line with that concept). The Order came into force the day after publication. It applies to taxes without a tax period that fall due from that date, and to other taxes whose tax period starts from that date. For a tax period that had not ended when it came into force, the old list continues to apply (Orden HAC/649/2026, single transitional provision and second final provision). The Order does not mention income tax or frontier workers by name. Article 7(p) still uses the words "paraíso fiscal"; the held texts do not say whether that term is to be read as the list of non-cooperative jurisdictions.
Still open: see 2.26.
Where it is written — 2019 tax agreement, Articles 2(1) and (3), 3(5)(a), (6) and (15); Ley 35/2006, Articles 7(p) and 80; Orden HAC/649/2026.
Ley 35/2006: BOE consolidated text, for information only. Last update published by the BOE: 7 October 2026.
Routes under the treaty. The UK, for Gibraltar, must have in its law the same provisions as the EU data-protection laws that the treaty lists, and must apply them. These laws include the EU's General Data Protection Regulation (the GDPR) and the EU's data-protection directive for law enforcement. In Gibraltar these rules sit in the Gibraltar GDPR and the Data Protection Act 2004, which a Legal Notice of 2026 amended for the treaty. The treaty's list leaves out the GDPR's provisions on the lead supervisory authority and the supervisory authority concerned. Gibraltar has its own supervisory authority. When that authority decides cases that raise similar questions on the same rules as the GDPR, it must take the fullest possible account of two kinds of decision made under named GDPR provisions: decisions of the competent supervisory authority and decisions of the European Data Protection Board. The Gibraltar Regulatory Authority acts in its role as Information Commissioner (Gibraltar Regulatory Authority, Annual Report 2025/26).
Routes under the treaty. Under Article 14, Annex 3 and Article 19, the UK, for Gibraltar, must have in its law, and apply, the same provisions as the EU data-protection laws listed in Annex 3. They include the General Data Protection Regulation (Regulation (EU) 2016/679, the GDPR) and the law-enforcement Directive (EU) 2016/680. In Gibraltar these rules sit in the Gibraltar GDPR and the Data Protection Act 2004, which amended for the treaty. Annex 3 does not include the GDPR's provisions on the "lead supervisory authority" and the "supervisory authority concerned" (Article 14(2)). Gibraltar has its own supervisory authority. When it decides cases that raise similar questions on the same rules as the GDPR, it must take "utmost account" of decisions of the competent supervisory authority under Article 60 of the GDPR and of the European Data Protection Board under Article 65 (Article 14(5)). The Gibraltar Regulatory Authority acts "in its role as Information Commissioner" (Gibraltar Regulatory Authority, Annual Report 2025/26).
Transfers to Spain. A Legal Notice of 2026 changed the Gibraltar GDPR on sending personal data abroad. A transfer of personal data may now take place in any of three cases: where it goes to the UK; where it goes to an EU country; or where it goes to a country or international organisation that the European Commission has found to protect personal data adequately (an adequacy decision). The same Legal Notice makes the same change for law enforcement in the Data Protection Act 2004. On the EU side, the treaty deals with references to third countries in the EU laws listed in one of its annexes. For the purposes of the treaty, those references do not include Gibraltar or its competent authorities. This is on condition that the annex is complied with, as the treaty requires.
Transfers to Spain. changed Article 45(1) of the Gibraltar GDPR. A transfer of personal data may now take place if it goes to the UK or to an EU country, or to a country or international organisation with an adequacyAdequacy (data)The European Union’s (EU’s) finding that another country protects personal data well enough for data to flow to it freely. Gibraltar has never had one. For the EU data protection laws the treaty lists, the treaty means one is not needed, as long as the United Kingdom (UK), for Gibraltar, has the same rules in Gibraltar's law and applies them effectively; whenever the EU intends to adopt an adequacy decision, the UK, for Gibraltar, is to be kept duly informed. decision of the European Commission (a finding that its data protection is adequate) (, regulation 4(5); the same change for law enforcement in section 83A(2) of the Data Protection Act 2004, regulation 5(6)). On the EU side, the treaty says that, for the purposes of the treaty, references to "third countries" in the Annex 3 laws do not include Gibraltar or its competent authorities, provided Annex 3 is complied with as Article 19(1) requires (Article 14(7)).
Schengen checks at the port and airport. Gibraltar's 2026 Act that brings the treaty into Gibraltar law says that the Gibraltar GDPR and the Data Protection Act 2018 are not to have effect for data processed at Gibraltar port and airport in connection with carrying out Schengen functions in line with the treaty provision it names. The Act does not define the Data Protection Act 2018. The Gibraltar statute that a Legal Notice of 2026 amended is the Data Protection Act 2004. Under the treaty, the functions of Spain's competent authorities include the right to use IT systems and information systems that process personal data in line with national, EU and international law. Neither text names a supervisory authority for this processing.
Schengen checks at the port and airport. Section 33(2) of the Treaty on Gibraltar and the European Union Act 2026 says: "The Gibraltar GDPR and the Data Protection Act 2018 shall not have effect in relation to data which is processed at Gibraltar port and airport in connection with the carrying out of Schengen functions in accordance with Article 33." The Act does not define "the Data Protection Act 2018". The Gibraltar statute that a Legal Notice of 2026 amended is the Data Protection Act 2004. Under the treaty, the functions of Spain's competent authorities include the right to use IT systems and information systems processing personal data "in accordance with national, Union and international law" (Article 33(4)(c)(i)). Neither text names a supervisory authority for this processing.
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
Tax information. Information exchanged under the 2019 tax agreement is subject to two articles of the OECD and Council of Europe convention on mutual administrative help in tax matters, as the 2019 tax agreement says.
Tax information. Information exchanged under the 2019 tax agreement is subject to Articles 21 and 22 of the OECD and Council of Europe Convention on Mutual Administrative Assistance in Tax Matters (2019 tax agreement, Article 6).
Customs systems and portals. An annex to the treaty, in its part headed data protection, says the competent authorities within the EU may use the information covered by that annex only to exercise their rights under the treaty. The EU must ensure that they do not pass it to anyone other than the EU's institutions, bodies, offices and agencies unless Gibraltar's competent authorities authorise it. Gibraltar's competent authorities may not refuse except for properly justified reasons. No data controller (the body responsible for the data) is named in the texts we hold of the seven administrative arrangements. The term data protection appears in two places in them: in the customs arrangement, in the conditions for bidders to run the independent body on tax rates; and in the social-security arrangement, on publishing statistics.
Customs systems and portals. Annex 22, Article 4 (headed "Data protection") says the competent authorities within the EU "may use information as referred to in this Annex only for the purpose of exercising their rights under the Agreement". The EU must ensure that they do not pass it to anyone other than the EU's institutions, bodies, offices and agencies unless Gibraltar's competent authorities authorise it. Gibraltar's competent authorities may not refuse "except for duly justified reasons". No data controller (the body responsible for the data) is named in the held texts of the seven arrangements. The words "data protection" appear in two places in them: in the customs arrangement, in the conditions for bidders to run the independent body on tax rates (arrangement 7); and in the social-security arrangement, on publishing statistics (arrangement 6).
Still open: see 2.22.
Where it is written — Articles 14(2), (5) and (7), 19(1), 33(4)(c)(i); Annex 3; Annex 22, Article 4; arrangements 6 and 7; the Act, section 33(2); , regulations 4(5) and 5(6); 2019 tax agreement, Article 6.
The texts set up separate routes. Each has its own rule. The main ones are:
Residence permits. Before the competent authorities of the UK, for Gibraltar, issue or renew a residence permit, they must notify the competent authorities of Spain (Article 50(2)). Once the EU's Visa Information System (VISVISThe Visa Information System: the European Union’s (EU’s) shared database of short-stay visa applications and decisions, which residence-permit data joins once it covers Gibraltar., the EU's database of visa and permit applications) starts operating, Article 51 applies in place of Article 50 (Article 50(10)). From then, the data Spain needs under Chapter III of Regulation (EC) No 767/2008 (the VIS Regulation) on each application made in Gibraltar must be collected and passed to Spain's competent authorities "within two working days of the application being made" (Article 51(3)). The competent authorities of the UK, for Gibraltar, must also notify Spain's competent authorities of the holders of residence permits in force at the time the treaty enters into force (Article 52(3)). These rules do not apply to EU citizens, to family members of EU citizens of any nationality, or to the other nationals and family members listed in Articles 50(12), 51(11) and 52(4).
Residents' risk assessment. At least every three months the UK, for Gibraltar, gives Spain a risk assessment about the possibility for residents of Gibraltar to travel to the EU countries that apply the Schengen rules in full. It must inform Spain "without delay", with its grounds, about a resident it has grounds to consider "could pose a serious threat to public policy or internal security, public health or the international relations of a Member State" (Article 46(1)). Article 46 does not apply to family members of EU citizens, of any nationality, or to the other family members listed in Article 46(4).
Tax. Under the 2019 tax agreement between the UK and Spain, Gibraltar's tax authorities give Spain's tax authorities annual information on workers registered in Gibraltar as resident in Spain, "fully identifying every aspect of the underlying employment relationship" (Article 3(5)(a)). Here "workers" means people employed or in business in Gibraltar who live in Spanish municipalities within 80 km of Gibraltar (Article 3(15)(b)(i)). Every six months they give details of new registrations of vessels, aircraft and motor vehicles registered in Gibraltar relating to Spanish tax residents (Article 3(5)(b) and (8)). Spain's tax authorities are to have "direct and free access" to the records of the Registrar of Companies and to the Land Registry, and access to beneficial-ownership and trust information on the terms of Article 3(5)(c) to (e). The first exchanges of worker and vehicle information cover tax periods from 1 January 2014; other exchanges reach back to tax periods from 1 January 2011 (Article 3(7) and (9); Article 8(2)).
Criminal records. The central authority of each EU country informs the central authority of the UK, for Gibraltar, of convictions by its criminal courts of UK nationals who hold a valid Gibraltar identity card or residence permit. Gibraltar's central authority informs each EU country of convictions by Gibraltar's criminal courts of that country's nationals. They exchange this information at least once a month (Article 109(2)).
Bank information in criminal investigations. The requested side is an EU country, or the UK for Gibraltar. On a request that gives its reasons, it must do three things (Articles 165 to 167). It must find out whether a person under criminal investigation holds or controls accounts in a bank in its territory. It must give the details of specified accounts and of banking operations during a specified period. It must also be able to monitor specified accounts for a specified period. The duty to give information applies only to the extent that the bank keeping the account holds it (Articles 165(2), 166(2)). The requested side may apply the conditions it applies to search and seizure (Article 166(4)). The decision to monitor is taken case by case by the requested side's competent authorities under its own law (Article 167(3)).
Customs systems. The competent authorities within the EU have "real time and continuous access to any relevant IT systems" used by Gibraltar's competent authorities "for the application of this Title" (Article 251(2)). The Title is Part Three, Title II (customs, indirect taxationIndirect taxTax on spending rather than income (VAT, excise, Gibraltar’s transaction tax), collected by the seller and paid by the buyer in the price. and trade). Annex 22, Article 2(2) gives the competent authorities within the EU continued real-time online access to listed information on ships and aircraft at the port and airport: schedules, arrival and leaving notices, customs documents and earlier checks on crew and passengers. In the part of arrangement 7 on joint visits and information exchange, Spain's customs and exciseExciseDuty on tobacco, alcohol and fuel, now tied to European Union (EU) minimums and, over time, to Spain’s rates. authorities reach that information "via specific user profiles", and the Yacht Portal and the Port Portal are named (paragraphs 4.3 and 10.2).
Ships' lists. Under Gibraltar's own regulations, any form, notification or other information that a ship's master (or, where there is no master, the person in charge) sends under those regulations to the Captain of the Port, or to another authority the Minister appoints by notice in the Gazette, must also go to the Schengen Authority "simultaneously and without delay". This includes the crew and passenger lists. Failing to do so is an offence. The Schengen Authority is the authority competent under the law of the EU country referred to in Annex 7(6) (LN 221/2026, regulations 3, 4 and 11).
Information also comes the other way on some routes, but not on all. The treaty says that, under it, the competent authorities of the UK, for Gibraltar, are to have no access to information systems and databases set up on the basis of EU law. Under the 2019 tax agreement, Spain's tax authorities give Gibraltar's tax authorities two kinds of information. The first is annual information on workers registered in Spain as resident in Gibraltar who work or do business in Spanish municipalities within 80 km of Gibraltar. The second is six-monthly information on vessels, aircraft and motor vehicles newly registered in Spain relating to Gibraltar tax residents. The criminal-records exchange runs both ways. The UK, for Gibraltar, may itself request bank information. The tobacco exchange runs both ways. The treaty gives Gibraltar's competent authorities access to the EU's transit IT system, or to the special transit system set out in the treaty's annexes. The access is through Spain's IT system and is for the purposes of four provisions of the treaty, named in the texts.
Information also comes the other way on some routes, but not on all. Article 31 says: "Under this Agreement, the competent authorities of the United Kingdom, in respect of Gibraltar, shall have no access to information systems and databases established on the basis of Union law." Under the 2019 tax agreement, Spain's tax authorities give Gibraltar's tax authorities annual information on workers registered in Spain as resident in Gibraltar who work or do business in Spanish municipalities within 80 km of Gibraltar, and six-monthly information on vessels, aircraft and motor vehicles newly registered in Spain relating to Gibraltar tax residents (Article 3(10) and (15)(b)(ii)). The criminal-records exchange runs both ways (Article 109(2)). The UK, for Gibraltar, may itself request bank information (Articles 165 to 167). The tobacco exchange runs both ways (Article PTOB.1(1)). For the purposes of Articles 242, 245, 247 and 248, Gibraltar's competent authorities have access to the EU's transit IT system, or to the special transit system of Annexes 19 and 21, through Spain's IT system (Article 251(1)).
Still open: see 2.22 and 2.29.
Where it is written — Articles 31, 46(1) and (4), 50(2), (10) and (12), 51(3) and (11), 52(3) and (4), 109(2), 165 to 167, 251; Annex 22, Article 2(2); arrangement 7 (joint visits and information exchange), paragraphs 4.3 and 10.2; 2019 tax agreement, Articles 3 and 8(2); LN 221/2026, regulations 3, 4 and 11; tobacco protocol, Article PTOB.1.
The treaty's social security protocol covers: - EU citizens legally living in Spain who are or were covered by Gibraltar's social security law because they worked in Gibraltar as frontier workers, and their family members and survivors living in Spain; - UK nationals legally living in Gibraltar who are or were covered by Spain's law because they worked in Spain as frontier workers, and their family members and survivors living in Gibraltar; and - certain workers posted for a limited time to the frontier zone, as the treaty sets out.
The social security protocol covers (Article SSC.3): - EU citizens legally living in Spain who are or were covered by Gibraltar's social security law because they worked in Gibraltar as frontier workers, and their family members and survivors living in Spain; - UK nationals legally living in Gibraltar who are or were covered by Spain's law because they worked in Spain as frontier workers, and their family members and survivors living in Gibraltar; and - certain workers posted for a limited time to the frontier zone (Article 295).
Healthcare. Frontier workers and detached frontier workers, and their family members, receive benefits in kind (such as healthcare) where they live. The institution there provides them on behalf of the competent institution, under the law of the place where they live (Article SSC.16). Frontier workers are also entitled to benefits in kind while staying in the place where they work, provided by the competent institution at its own expense (Article SSC.17(1)). These costs are fully reimbursed between institutions, but the UK, for Gibraltar, or Spain and their competent authorities may provide for other methods of reimbursement or waive all reimbursement between them (Article SSC.27).
Unemployment. Some people become wholly, partly or from time to time unemployed. If their last work, as an employee or self-employed, was in Gibraltar, and they lived in Spain during that work and still live there, they must make themselves available to Gibraltar's employment services. They receive benefits under Gibraltar's law as if they lived in Gibraltar, and the Gibraltar institution provides those benefits (Article SSC.56(1)). The same rule applies the other way for a person living in Gibraltar whose last work was in Spain.
Unemployment. A person who becomes wholly, partly or from time to time unemployed, whose last work (as an employee or self-employed) was in Gibraltar, who lived in Spain during that work and still lives there, must make themselves available to Gibraltar's employment services. They receive benefits under Gibraltar's law "as if they were residing there", provided by the Gibraltar institution (Article SSC.56(1)). The same rule applies the other way for a person living in Gibraltar whose last work was in Spain.
The treaty's social security protocol covers sickness, maternity and paternity, invalidity, old-age, survivors', accident-at-work, death, unemployment, pre-retirement and family benefits. Among other things, it does not cover special non-contributory cash benefits, long-term care benefits, or social and medical assistance. The treaty lets one side suspend obligations where the other side has not complied with an arbitration ruling. But it says that obligations under the social security protocol or its annexes may not be suspended in that way.
The protocol covers sickness, maternity and paternity, invalidity, old-age, survivors', accident-at-work, death, unemployment, pre-retirement and family benefits (Article SSC.4(1)). It does not cover, among other things, special non-contributory cash benefits, long-term care benefits or social and medical assistance (Article SSC.4(4)). Where Article 316 lets a Party suspend obligations because the other Party has not complied with an arbitration ruling, it says: "Obligations under the Protocol on Social Security Coordination or its Annexes may not be suspended under this Article" (Article 316(3)).
Still open: see 2.27.
Where it is written — social security protocol, Articles SSC.3, SSC.4(1) and (4), SSC.16, SSC.17, SSC.27, SSC.56; Articles 295, 316(3).
The treaty has no section of its own on financial services, gambling or the professions. Its part on economy and trade has sections on the level playing field (including state aid and taxation), on customs, indirect taxation and trade, on transport, and on exceptions, as the treaty's table of contents shows. Under the treaty, the transaction tax is a tax on goods.
The treaty has no Title on financial services, gambling or the professions. Its Part Three, on economy and trade, has Titles on the level playing fieldLevel playing fieldThe treaty’s term for the rules that stop one side gaining a trading advantage by lowering standards or subsidising: state aid, tax, labour, environment. (including state aidState aidPublic money or advantage given to a business. It must now be notified before it is paid, and can be challenged. and taxation), on customs, indirect taxation and trade, on transport, and on exceptions (Part Three, table of contents). The transaction tax is a tax on goods (Article 248(2)).
The treaty does reach service businesses in some places: - State aid. The aid rules cover aid to businesses that provide services, as far as the aid has, or could have, an effect on trade in goods or investment between the EU and Gibraltar. - Money laundering. The UK, for Gibraltar, may not weaken or reduce its measures against money laundering and terrorist financing below the levels in the EU laws listed in one of the treaty's annexes, as those laws stood when the treaty entered into force. This includes failing to enforce them effectively. - Data protection. The treaty deals with it in one article and one annex (see 1.16). - Tax standards. The treaty deals with them in two articles. - Goods. Goods may be produced or placed on the market in Gibraltar only if they meet the relevant EU rules, with the exceptions the treaty sets out (see 1.21).
The treaty does reach service businesses in some places: - State aid. The aid rules cover aid to businesses that provide services "insofar as the aid has, or could have, an effect on trade in goods or investment between the Union and Gibraltar" (Article 201(1)(b)). - Money laundering. The UK, for Gibraltar, may not weaken or reduce its anti-money-laundering and terrorist-financing measures below the levels in the EU laws listed in Annex 17 in force at entry into force, including by failing to enforce them effectively (Article 198(2)). - Data protection. Article 14 and Annex 3 (see 1.16). - Tax standards. Articles 211 and 212. - Goods. Goods may be produced or placed on the market in Gibraltar only if they meet the relevant EU rules, with the exceptions in Article 256 (Article 256(1); see 1.21).
Access to the UK market. Financial firms' access to the UK is not part of the treaty. HM Treasury's November 2020 response to its consultation describes the planned Gibraltar Authorisation Regime. It says access will depend on three things: Gibraltar bringing its relevant law and practice into line with the UK's, meeting objectives such as financial stability and consumer protection, and close cooperation. It says HM Treasury may withdraw market access for one or more specific activities. The Bank of England's Prudential Regulation Authority says the transitional arrangements for Gibraltar firms have been extended until 31 December 2026. It says they can be extended further until the permanent arrangements of the Gibraltar Authorisation Regime are in place (its web page, last updated 28 August 2026).
Access to the UK market. Financial firms' access to the UK is not part of the treaty. HM Treasury's November 2020 response to its consultation describes the planned Gibraltar Authorisation RegimeThe GARThe Gibraltar Authorisation Regime: the United Kingdom (UK) rulebook under which that access is granted.. It says access "will be conditional on Gibraltar aligning its relevant law and practice with that of the UK", on meeting objectives such as financial stability and consumer protection, and on close cooperation (paragraph 2.4). It says "HM Treasury may withdraw market accessMarket access / passportingThe United Kingdom (UK) arrangement that lets Gibraltar firms sell financial services in the UK, renewed each year at Westminster. for one or more specific activities" (paragraph 3.40). The Bank of England's Prudential Regulation Authority says the transitional arrangements for Gibraltar firms "have been extended until 31 December 2026" and can be extended further until the permanent arrangements of the Gibraltar Authorisation Regime are in place (PRA web page, last updated 28 August 2026).
The Bill now before Parliament. The test in HM Treasury's 2020 response is the one in the Act today: the law says the rules and practice of the UK and Gibraltar must be "sufficiently aligned". A UK Bill, the Financial Services and Markets Bill, would replace it. The Treasury could approve an activity only if it is satisfied that Gibraltar's law and practice is not likely to produce an outcome materially different from the UK's for the activities concerned, and could set the test aside to the extent an activity would replace or have a similar effect to a deemed passport right. It is a Bill, not law. Parliament's Bills record, read on 24 October 2026, lists it in the House of Commons with no date for its second reading. The Government's explanatory notes say the conditions on objectives and co-operation will apply unchanged.
The Bill now before Parliament. The test HM Treasury's 2020 response describes is the one in the Act today: paragraph 8 of Schedule 2A to the Financial Services and Markets Act 2000 says the law and practice of the UK and Gibraltar must be "sufficiently aligned". The Financial Services and Markets Bill [HL] would replace it. The Treasury could approve an activity "only if they are satisfied that the law and practice of Gibraltar is not likely to produce an outcome that is materially different to that produced by the law and practice of the United Kingdom in relation to the activities concerned" (clause 41 of the print of 9 September 2026), and could set the test aside to the extent an activity "would replace or have similar effect to a deemed passport right". It is a Bill, not law. Parliament's Bills record, read on 24 October 2026, lists it in the House of Commons with no date for its second reading. The Government's Explanatory Notes say the conditions on objectives and co-operation "will apply unchanged".
What the treaty does not do for Gibraltar firms selling into the EU or Spain. The treaty gives Gibraltar firms no passport and no right of access to the EU market. It has no section on financial services; a search of both volumes of the signed text finds the words "financial services" nowhere, and "passport" only for travel documents. That position dates from before the treaty. Spain's insurance regulator said on 31 December 2020 that from 1 January 2021 insurers and insurance intermediaries based in the UK, including Gibraltar, are no longer authorised to operate in Spain. The European Insurance and Occupational Pensions Authority (EIOPA) said on 13 October 2020 that the insurance sector needed to be prepared for UK and Gibraltar insurance undertakings becoming third-country undertakings and no longer benefiting from the Solvency II authorisation to provide services in the EU. Both are 2020 texts about insurance. Nothing read shows them changed, and the treaty does not change them. Banks and investment firms are not covered by what has been read.
What the treaty does not do for Gibraltar firms selling into the EU or Spain. The treaty gives Gibraltar firms no passport and no right of access to the EU market. It has no Title on financial services (above); a search of both volumes of the signed text finds the words "financial services" nowhere, and "passport" only for travel documents. That position dates from before the treaty. Spain's insurance regulator, the Dirección General de Seguros y Fondos de Pensiones, said on 31 December 2020: "a partir del 1 de enero de 2021, las entidades aseguradoras y los mediadores de seguros domiciliados en el Reino Unido (incluyendo Gibraltar), dejan de estar autorizados para operar en España" (in English: from 1 January 2021 insurers and insurance intermediaries based in the UK, including Gibraltar, are no longer authorised to operate in Spain). The European Insurance and Occupational Pensions Authority (EIOPA) said on 13 October 2020 that the insurance sector needed to be prepared for the consequences of "UK and Gibraltar insurance undertakings becoming third-country undertakings and no longer benefiting from the Solvency II authorisation to provide services in the EU". Both are 2020 texts about insurance. Nothing read shows them changed, and the treaty does not change them. Banks and investment firms are not covered by what has been read.
What the Chief Minister said. To the House of Lords European Affairs Committee, the Chief Minister said that in pure services, which he described as where their business is, they are a free agent, along with the UK. Speaking about AI and cyber, he also said there is a murky, grey area where two things meet: goods, and the WTO's concept of servicification (corrected oral evidence, 15 September 2026). One of the treaty's rules on aid refers to those engaged in providing services, to the extent that the aid has, or could have, an effect on trade in goods or investment between the EU and Gibraltar. The treaty applies the EU's product rules to goods.
What the Chief Minister said. To the House of Lords European Affairs Committee, the Chief Minister said "in pure services, which is where our business is, we are a free agent, along with the United Kingdom". Speaking about AI and cyber, he also said "there is a murky, grey area in the interface between those two things, goods and the WTO's concept of servicification" (corrected oral evidence, 15 September 2026, Q26). Article 201(1)(b): “are engaged in the provision of services insofar as the aid has, or could have, an effect on trade in goods or investment between the Union and Gibraltar”. The text applies the EU's product rules to goods (Article 256(1)).
Still open: see 2.33.
Where it is written — Part Three, table of contents; Articles 14, 198(2), 201(1)(b), 211, 212, 248(2), 256; Annex 17; HM Treasury, Market access arrangements for Gibraltar: summary of responses (November 2020), paragraphs 2.4 and 3.40; Prudential Regulation Authority, Gibraltar passporting arrangements; Financial Services and Markets Bill [HL], clause 41 (print of 9 September 2026) and Explanatory Notes; UK Parliament Bills record, bill 4129; Financial Services Act 2021, Schedule 6; Dirección General de Seguros y Fondos de Pensiones, 31 December 2020; EIOPA, 13 October 2020; House of Lords European Affairs Committee, 15 September 2026, Q26.
Yes, subject to the controls below. The aid rules apply to aid to businesses that produce, process or supply goods, where the aid has or could have an effect on trade or investment between the EU and Gibraltar. They apply to aid to service providers only to the extent that the aid has or could have an effect on trade in goods or investment. The treaty and Gibraltar's 2026 Act that brings the treaty into Gibraltar law both say this.
Yes, subject to the controls below. The aid rules apply to aid to businesses that produce, transform or supply goods, where the aid has or could have an effect on trade or investment between the EU and Gibraltar. They apply to aid to service providers "only insofar as" the aid has or could have an effect on trade in goods or investment (Article 201(1); the Act, section 68(2)).
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
Before aid is put into effect. Each planned measure to grant or change aid must be notified to the independent authority. It must not be put into effect before the independent authority or body has authorised it. Both the treaty and a Gibraltar Act say so. The Government may exempt categories of aid. Exemptions must be transparent, be based on objective criteria, and comply with the relevant annex of the treaty. The independent authority is the Gibraltar Regulatory Authority, named in a Legal Notice of 2026. It may order the recovery of aid granted without its prior authorisation. Aid granted or changed by an Act of Parliament falls outside this rule of notifying before payment, and outside the authority's power to order recovery. The Government must still notify planned aid of that kind, and the authority may give an opinion. The Government must take account of that opinion and, where applicable, propose amendments to the Act for Parliament to consider.
Before aid is put into effect. Each intended measure to grant or alter aid must be notified to the independent authority and "not put into effect before the independent authority or body has authorised it" (Article 205(2); the Act, section 72(3)). The Government may exempt categories of aid; exemptions must be transparent, based on objective criteria, and comply with Annex 18 (section 72(4)). The independent authority is the Gibraltar Regulatory Authority (, regulation 3). It may order recovery of aid granted without its prior authorisation (section 72(5)). Aid granted or altered by an Act of Parliament is outside this notification-before-payment rule and the authority's recovery power. The Government must still notify intended aid of that kind, the authority may give an opinion, and the Government must have regard to that opinion and, where applicable, propose amendments to the Act for Parliament to consider (section 72(8) and (9)).
In court. The Supreme Court may review aid decisions of a granting authority or of the independent authority. It may impose any remedy it considers effective, including suspension, damages and recovery with interest. Those remedies do not apply to aid granted or changed on the basis of an Act of Parliament. For such aid, if the Court is satisfied that the aid is incompatible with the treaty, it may make a declaration of incompatibility. The Government must then take account of the declaration and, where applicable, propose amendments to that Act or take other appropriate steps. The Court may hear claims from interested parties, such as the beneficiary, competitors and trade associations, where the party has the right to bring the claim under rules of court. A party to the case or a person with a sufficient interest may appeal to the Court of Appeal, with that Court's permission. Where an interested party has challenged an aid decision in time under rules of court, recovery may be ordered if the Court finds a material error of law or fact of the kinds the law lists. Recovery is not required for aid granted or changed on the basis of an Act of Parliament.
In court. The Supreme Court may review aid decisions of a granting authority or of the independent authority, and may impose any remedy it considers effective, including suspension, damages and recovery with interest (section 73(2)(a) to (c)). Those remedies do not apply to aid granted or altered on the basis of an Act of Parliament. For such aid, if the Court is satisfied that it is incompatible with the treaty, it may make a declaration of incompatibility; the Government must then have regard to the declaration and propose amendments to the Act or take other appropriate steps, where applicable (section 73(4)). The Court may hear claims from "interested parties", such as the beneficiary, competitors and trade associations, where the party has standing under rules of court (section 73(2)(d) and (3)). An appeal lies to the Court of Appeal, with that Court's permission, by a party to the case or a person with a sufficient interest (section 73(5)). Where an interested party has challenged an aid decision in time under rules of court, recovery may be ordered if the Court finds a material error of law or fact of the kinds listed in section 74(3). Recovery is not required for aid granted or altered on the basis of an Act of Parliament (section 74(5)).
Publishing aid. The Government must publish each aid granted or maintained on an official website or a public database, within six months of granting it. It must publish the legal basis and purpose of the aid, the recipient where available, the date, duration and other time limits, and the amount or the amount budgeted. For aid in the form of tax measures, the period is one year from the date the tax return is due, and the amount may be given as a range. For aid granted on 15 July 2026, six months ends on 15 January 2027.
Publishing aid. The Government must publish each aid granted or maintained, within six months of granting it, "on an official website or a public database": its legal basis and purpose, the recipient where available, the date, duration and other time limits, and the amount or the amount budgeted. For aid in the form of tax measures the period is one year from the date the tax return is due, and the amount may be given as a range (section 70(2) and (3)). For aid granted on 15 July 2026, six months ends on 15 January 2027.
One provision of the state aid rules in Gibraltar's 2026 Act that brings the treaty into Gibraltar law came into operation on 25 June 2026, under a Legal Notice. A later Legal Notice brought every provision of the Act not yet in operation into operation on 15 July 2026.
Section 72(2) came into operation on 25 June 2026 (). brought every provision of the Act not yet in operation into operation on 15 July 2026.
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
Still open: see 2.30, 2.31 and 2.32.
Where it is written — Articles 201, 205, 206; the Act, sections 68, 70, 72, 73, 74; ; ; .
Until the Cooperation Council's decision under the treaty on the border posts at the port and airport takes effect, goods must be brought into and taken out of Gibraltar by land only, following the treaty's rules on customs and taxes for goods. This is subject to the exceptions the treaty sets out. It does not cover goods that travellers carry in their personal luggage under the treaty's rules for travellers. Until that decision enters into force, Gibraltar is to be treated as a third territory under EU customs, indirect taxation and trade-related law.
Until the decision of the Cooperation Council under Article 247(1) enters into force, and subject to the exceptions in Article 247(4), goods must be brought into and taken out of Gibraltar "only by land", following Annexes 19, 21, 22 and 24. This does not cover goods that travellers carry in their personal luggage under Annex 23 (Article 247(3)). Until that decision enters into force, Gibraltar "shall be regarded as a third territory under Union customs, indirect taxation and trade-related law" (Article 247(5)).
There are exceptions by sea: - EU goods cleared for exit from the EU at the designated customs post in Algeciras may go by sea straight to Gibraltar by the shortest route, arriving within two hours, under the transit procedure set for goods going to Gibraltar; the ship must be entirely unloaded in Gibraltar. - Goods may go by sea from Gibraltar to countries outside the EU, following the rules the treaty sets for this in its annexes. - EU goods exported as ship supplies may leave through the port or airport, provided they comply with the EU customs and indirect-tax rules for comparable transactions in the EU. Ship supplies covered by a separate annex of the treaty may leave through the port or airport only in line with those rules. - In exceptional and duly justified circumstances, some goods under inward processing or temporary admission may leave the port of Gibraltar by sea for countries outside the customs union, or arrive there by sea from them, and fuel for commercial seagoing ships may arrive by sea to be warehoused for ship supplies. For goods leaving, a re-export declaration must be made at the designated customs post at least 48 hours before they leave.
There are exceptions by sea (Article 247(4)): - EU goods cleared for exit from the EU at the designated customs post in Algeciras may go by sea straight to Gibraltar by the shortest route, arriving within two hours, under a T2GI transit procedure; the ship must be entirely unloaded in Gibraltar (Annex 19, Article 4). - Goods may go by sea from Gibraltar to countries outside the EU, following Annex 19, Article 5, Annex 21, Articles 7 and 8, and Annexes 22 and 24 (Article 247(4)(b)). - EU goods exported as ship supplies may leave through the port or airport, provided they comply with the EU customs and indirect-tax rules for comparable transactions in the EU (Annex 19, Article 5). Ship supplies under Annex 21 may leave through the port or airport "solely" in line with those rules (Annex 21, Article 8(5)). - In exceptional and duly justified circumstances, some goods under inward processing or temporary admission may leave Gibraltar port by sea for countries outside the customs unionCustoms territory / customs unionThe area within which goods move without customs checks or duties because the members apply one external tariff. Goods from outside clear customs on entry, once, for the whole area., or arrive there by sea from them, and fuel for commercial seagoing ships may arrive by sea to be warehoused for ship supplies (Annex 21, Article 7(3) and (4)). For goods leaving, a re-export declaration must be made at the designated customs post at least 48 hours before they leave (Article 7(3)).
Under the treaty, goods are cleared at a designated customs post in Spain: La Línea de la Concepción, Algeciras or Sagunto. There is a fourth post in Portugal. It is to work only if none of the three in Spain is accessible for more than 24 hours because of unforeseeable circumstances or force majeure (events outside anyone's control). HM Customs Gibraltar's Transit Guidance Note lists the same four posts.
Goods are cleared at a "designated customs post" in Spain: La Línea de la Concepción, Algeciras or Sagunto. A fourth post in Portugal is to work only if none of the three in Spain is accessible "for over 24 hours because of unforeseeable circumstances or for reasons of force majeureForce majeureAn event beyond either side’s control (war, disaster, epidemic) that excuses a party from an obligation it can no longer meet." (Annex 21, Appendix 1, points 1 and 2). HM Customs Gibraltar's Transit Guidance Note lists the same four posts (section 2.1(a)).
What the Spanish tax and customs agency says. The Agencia Estatal de Administración Tributaria (AEAT), Spain's tax and customs agency, published guidance for traders on its customs pages in 2026. On 14 July 2026 it reminded traders that the treaty comes into force on 15 July and gave a rule on the declaration of a cargo's details that is sent before goods arrive in the EU (the entry summary declaration): from entry into force, for goods coming from Gibraltar, that declaration no longer generates a temporary storage declaration, and traders must work with the entry declarations generated by the transit movements that come from the treaty. Those words are not in the signed text held; the treaty has a different rule on goods that were in temporary storage in Gibraltar before entry into force. The agency's news item of 23 July 2026 adds that sanitary and plant health checks are made at the first point of entry when EU rules require it, that the EU tariff measures already applied there are then not applied again at the designated customs post unless that post is itself a point of entry into the EU, and that the certificate must still be declared on the declaration for goods going to Gibraltar. The agency's page of general questions (updated 22 July 2026) says the treaty has 366 articles and 43 annexes; the signed text held has 336 articles and 30 annexes. That is the record; this document does not comment on it. This document records elsewhere that the draft of February 2026 had 43 annexes and where the draft's last annexes went.
What the Spanish tax and customs agency says. The Agencia Estatal de Administración Tributaria (AEAT, called the Spanish Tax Agency in this document) published guidance for traders on its customs pages in 2026 (13 pages are held: the two main pages on the treaty and 11 news items from 3 March to 28 July 2026). On 14 July 2026 it reminded traders that the treaty enters into force on 15 July and gave this rule on the entry summary declaration (ENS, the declaration of a cargo's details sent before goods arrive in the EU): "desde la entrada en vigor del acuerdo, para las mercancías procedentes de Gibraltar, la declaración de seguridad ENS, ya NO generará declaración de depósito temporal. Se deberá operar con las declaraciones de entrada, G4, generadas por los movimientos de tránsito derivados del acuerdo" (in English: from entry into force, for goods coming from Gibraltar, the ENS security declaration no longer generates a temporary storage declaration; traders must work with the entry declarations, G4, generated by the transit movements that come from the treaty). The words "entry summary" and "G4" are not in the signed text held (a search of both volumes on 24 October 2026); Article 270 of the treaty has a rule on goods that were in temporary storage in Gibraltar before entry into force, which is a different case. The AEAT's news item of 23 July 2026, citing "el artículo 1 del Anexo 21", adds that sanitary and plant health checks are made at the first point of entry "cuando lo exija la normativa de la Unión" (in English: when EU rules require it). The TARIC measures already applied there are then not applied again at the DCP, "salvo que el DCP sea de por sí punto de entrada en la Unión" (in English: unless the DCP is itself a point of entry into the EU). The certificate must still be declared on the H1 declaration for goods going to Gibraltar. The AEAT's page "Cuestiones generales" (updated 22 July 2026) says: "El Acuerdo consta de 366 artículos distribuidos en siete partes divididas en títulos y 43 anexos." and "La materia aduanera se regula en el Título II de la Parte 3 (Economía y Comercio) y en los Anexos 19 a 24 y 37 a 39." The signed text held has Articles 1 to 336 and Annexes 1 to 30 (counted by script on 24 October 2026); it has no Annex 37, 38 or 39. That is the record; this document does not comment on it. The pack records elsewhere that the draft of February 2026 had 43 annexes and where draft Annexes 31 to 43 went (the note on the draft read against the signed treaty, and entry 421 in the document on what has been said in Parliament and in public).
Where it is written — Article 247(3) to (5); Article 270; Annex 19, Articles 4 and 5; Annex 21, Articles 7 and 8, Appendix 1, points 1 and 2; HM Customs Gibraltar, Transit GN, section 2.1(a); Agencia Tributaria (AEAT), news items of 14 and 23 July 2026 and the page "Acuerdo Gibraltar: Cuestiones generales" (22 July 2026).
Under the treaty, goods produced in or imported into Gibraltar are liable to a transaction tax. Goods that carry excise duty under EU law (such as fuel, alcohol and tobacco) are also liable to excise duty in Gibraltar. These rules apply until a decision of the Cooperation Council (the treaty's joint body) enters into force. That decision sets the date from which the EU customs and goods rules listed in the treaty apply in Gibraltar. It also declares that border control posts and customs offices have been set up at the port and airport, that they work and are controlled as the decision sets out, and that competent authorities within the EU have been named.
Goods produced in or imported into Gibraltar are liable to a transaction taxTransaction taxThe tax that replaced import duty on 15 July 2026: charged when goods arrive, on goods only, never on services.. Goods that carry excise duty under EU law (such as fuel, alcohol and tobacco) are also liable to excise duty in Gibraltar (Article 248(2) to (4)). These rules apply until the decision of the Cooperation Council (the treaty's joint body) under Article 247(1) enters into force (Article 248(1)).
Transaction tax. The standard rate must be no lower than the lowest standard VAT rate applied by an EU country, which was 17 % when the treaty was signed. The UK, for Gibraltar, may raise it step by step over the three years after the treaty comes into force: 15 %, then 16 %, then 17 % (or whatever rate is then the lowest applied by any EU country). The reduced rate, for the goods the treaty lists for it, may not be below 5 %. A super-reduced rate below 5 % may apply to a second list of goods in the treaty. That list sets 0 % for food and drink (not alcoholic drinks), water, medicines and some hygiene products, medical equipment, books and newspapers, and solar panels for buildings. The independent consultative body set up by the UK, for Gibraltar, and Spain may recommend a higher or lower standard rate for selected goods, to avoid significant actual distortions in Gibraltar or the frontier zone next to it. A lower rate would never be more than two percentage points below the lowest standard VAT rate applied by any EU country. If that body finds a distortion of trade, the UK, for Gibraltar, must adjust its rates as that body recommends, within the limits the treaty sets for these rates.
Transaction tax. The standard rate must be no lower than the lowest standard VAT rate applied by an EU country, which was 17 % at signature. The UK, for Gibraltar, may raise it gradually over three years after entry into force: 15 %, then 16 %, then 17 % "(or such rate as may be the lowest applied by any Member State at that time)". The reduced rate, for the goods listed under Annex 24, Article 2(5), may not be below 5 %. A super-reduced rate below 5 % may apply to the goods listed in Appendix 1, Article 2, which sets 0 % for food and drink (not alcoholic drinks), water, medicines and some hygiene products, medical equipment, books and newspapers, and solar panels for buildings (Annex 24, Article 2(3) to (5); Appendix 1, Article 2). The independent consultative body set up by the UK, for Gibraltar, and Spain (Article 248(5)) may recommend a higher or lower standard rate for selected goods, to avoid significant actual distortions in Gibraltar or the contiguous frontier zone. A lower rate "would never be lower than two percentage points below the lowest standard rate of VAT applied by any Member State" (Annex 24, Article 2(3)(a)). If that body establishes a distortion of trade, the UK, for Gibraltar, "shall adjust" its rates as that body recommends, within the limits in Articles 2 and 6 of Annex 24 (Article 248(6)).
Excise duty. The EU's minimum rates apply from the day the treaty comes into force, except for certain fuels that the treaty lists in a table. Within three years of the treaty coming into force, the target is rates that either differ by no more than six percentage points from, or are equal to 94 % of, the excise rates Spain applies. If the supply of fuel at Gibraltar's petrol stations is at risk, the EU-UK treaty committee on economy and trade may, on the consultative body's recommendation, allow rates below the EU minimum. Tobacco follows its own rules, set out below. In Gibraltar the rates are set in pounds by a Legal Notice of 2026, at the sterling equivalent of the minimum rates in the Act, except for cigarettes. Until the end of 2026 the exchange rate is the European Central Bank's rate of the first working day of October 2025; from then on, each January, it is the rate of the first working day of the October before. The notice states no sterling amounts, and this document has not looked up the European Central Bank rate. The notice is set out in How Gibraltar's law was changed for the treaty.
Excise duty. The EU's minimum rates apply from entry into force, except for the fuels in table A of Appendix 2. Within three years of entry into force, the target is rates "not diverging by more than six percentage points from or being equivalent to 94 % of the excise rates applied in the Kingdom of Spain" (Annex 24, Article 6(2) and (3)). Where the supply of fuel at Gibraltar's petrol stations is at risk, the EU-UK treaty committeeEU-UK treaty committeeOne of the treaty’s working committees, each for a subject area, sitting under the Cooperation Council. Gibraltar has a seat on each under the Concordat. on Economy and Trade may, on the consultative body's recommendation, allow rates below the EU minimum (Article 6(4)). Tobacco follows its own rules (Article 6(5)), set out below. In Gibraltar the rates are set in pounds by LN 361/2026: "the rates of excise duty chargeable in Gibraltar are the sterling equivalents of the minimum excise duty rates and minimum levels of taxation specified in Part 3 of Schedule 2 to the Act" (regulation 4(1)), except paragraph 21, which covers cigarettes (regulation 4(3)). Until 31 December 2026 the exchange rate is "that published by the European Central Bank on the first working day of October 2025" (regulation 5(1)); from then on, each January, it is the rate of the first working day of the October before. The notice states no sterling amounts, and this document has not looked up the European Central Bank rate. The notice is set out under LN 361/2026 in How Gibraltar's law was changed for the treaty.
Cigarettes. Cigarettes carry two duties: an ad valorem duty (a percentage of the maximum retail selling price) and a specific duty (a fixed sum per cigarette). The overall excise duty must be at least EUR 115 per 1,000 cigarettes. The treaty says that the price difference resulting from the overall excise duty that applies must not be more than EUR 0,80 or 15 % per packet of cigarettes, whichever gives the smaller price difference. That part of the treaty does not say what the difference is measured against. It also says that the rate of the ad valorem duty and the amount of the specific duty must be the same for all cigarettes. A Legal Notice of 2026 sets the specific duty at £121 per 1,000 cigarettes in Gibraltar law.
Cigarettes. Cigarettes carry an ad valorem duty (a percentage of the maximum retail selling price) and a specific duty (a fixed sum per cigarette). The overall excise duty must be at least EUR 115 per 1,000 cigarettes. Annex 24 says: "The price difference resulting from the applicable overall excise duty shall not exceed EUR 0,80 or 15 % per packet of cigarettes, whichever leads to the lower price differential." That paragraph does not say what the difference is measured against. It also says: "The rate of the ad valorem excise duty and the amount of the specific excise duty must be the same for all cigarettes" (Annex 24, Appendix 2, Section 3(3)). sets the specific duty at £121 per 1,000 cigarettes (the Act, Schedule 2, paragraph 21A).
What the Chief Minister said. In the Budget debate on 7 July 2026 the Chief Minister said the transaction tax is conservatively estimated at £80 million for the rest of the year. On cigarettes he said each brand of tobacco will be no more than 15% or about 80 cents of a euro cheaper in Gibraltar than in Spain. He also said import duty is at present set at £121 per 1,000 cigarettes, and that from midnight on 14 July excise duties on cigarettes will vary by category, at £150, £137, £130 and £132 per 1,000. The treaty's tax rules say the ad valorem rate and the specific amount must be the same for all cigarettes, and a Gibraltar Legal Notice of 2026 sets the specific duty at £121. The documents read do not explain how the category figures relate to that rule.
What the Chief Minister said. In the Budget debate the Chief Minister said the transaction tax "is conservatively estimated at £80 million for the remainder of the year" (Hansard, 7 July 2026, morning session, lines 1065-1069). On cigarettes he said "Each brand of tobacco will be no more than 15% or circa 80 cents of a euro cheaper in Gibraltar than in Spain". He also said "Import duty is presently set at £121 per 1,000 cigarettes", and that from midnight on 14 July "excise duties on cigarettes will vary by category", at £150, £137, £130 and £132 per 1,000 (Hansard, 7 July 2026, morning session, lines 1972-1988). Annex 24 says the ad valorem rate and the specific amount must be the same for all cigarettes (Appendix 2, Section 3(3)), and sets the specific duty at £121. The documents read do not explain how the category figures relate to that rule.
What HM Customs Gibraltar says. HM Customs Gibraltar's Transit Guidance Note says payment of the transaction tax may be put off for up to 30 days in some cases where goods are not going to be placed on the market at once. The note mentions in particular cases where traders now hold goods in transit sheds (Transit GN, section 2.1(c); the same words appear in section 2.2). That is HM Customs Gibraltar's guidance, not a treaty rule.
What HM Customs Gibraltar says. HM Customs Gibraltar's Transit Guidance Note says payment of the transaction tax "may be deferred for a maximum period of 30 days" in some cases where goods are not going to be placed on the market at once, "notably where traders currently hold goods in transit sheds" (Transit GN, section 2.1(c); the same words appear in section 2.2). That is HM Customs Gibraltar's guidance, not a treaty rule.
Where it is written — Articles 247(1), 248; Annex 24, Articles 2 and 6, Appendix 1, Article 2, Appendix 2, Section 3(3); the Act, section 104(2) and Schedule 2, paragraphs 20, 21 and 21A; ; LN 361/2026, regulations 4 and 5; Hansard, 7 July 2026, morning session; HM Customs Gibraltar, Transit GN, sections 2.1(c) and 2.2.
Under the treaty's general rule, the UK, for Gibraltar, must have and apply laws under which goods may be produced or placed on the market in Gibraltar only if they meet the relevant EU rules. Goods lawfully placed on the market in an EU country are presumed to comply. Goods produced in Gibraltar only for export outside Gibraltar and the EU are outside the rule. Two kinds of food are also outside it: - food produced in Gibraltar, or prepared, processed or repacked by retail shops in Gibraltar, and placed on the market in Gibraltar for local consumption; and - food imported into Gibraltar, as regards its transport, storage and distribution after it enters Gibraltar.
Under the treaty's general rule, the UK, for Gibraltar, must have and apply laws under which goods may be produced or placed on the market in Gibraltar only if they meet the relevant EU rules (Article 256(1)). Goods lawfully placed on the market in an EU country are presumed to comply (Article 256(2)). Goods produced in Gibraltar only for export outside Gibraltar and the EU are outside the rule (Article 256(3)(a)). Two kinds of food are also outside it (Article 256(3)(b) and (c)): - food produced in Gibraltar, or prepared, processed or repacked by retail shops in Gibraltar, and placed on the market in Gibraltar for local consumption; and - food imported into Gibraltar, as regards its transport, storage and distribution after it enters Gibraltar.
Spirit drinks are left out of the first exception and must fully comply with the relevant EU rules, as a footnote in the treaty says. Where food in the first group is prepacked, each pack must carry the label Not for EU. Gibraltar's competent authorities must carry out official controls and surveillance to make sure that food in both groups cannot later be moved to an EU country or placed on the EU market, is meant only for retail sale and local consumption, and carries the label where required.
Spirit drinks are excluded from the first exception and "must fully comply with the relevant Union rules" (footnote to Article 256(3)(b)). Where food in the first group is prepacked, each pack must carry the words "Not for EU". Gibraltar's competent authorities must carry out official controls and surveillance so that food in both groups cannot later be moved to an EU country or placed on the EU market, is intended only for retail sale and local consumption, and carries the label where required (Article 256(3), second and third subparagraphs).
The treaty defines prepacked food. The definition says prepacked food does not include foods packed on the sales premises at the consumer's request, or foods prepacked for direct sale. The Government's FAQ gives examples. It treats donuts or marinated meat boxed by a shop and put on a shelf as prepacked, so needing the label. It treats the same items boxed at the counter at the customer's request as not prepacked. The text does not say whether food boxed by a shop and put on its own shelf is prepacked for direct sale. The FAQ's examples are the Government's reading.
The treaty defines "prepacked". The definition says prepacked food does not include "foods packed on the sales premises at the consumer's request or prepacked for direct sale" (Article 255(d)). The Government's FAQ (HOSP-03) gives examples. It treats donuts or marinated meat boxed by a shop and put on a shelf as prepacked, so needing the label. It treats the same items boxed at the counter at the customer's request as not prepacked. The text does not say whether food boxed by a shop and put on its own shelf is "prepacked for direct sale"; the FAQ's examples are the Government's reading.
Where it is written — Articles 255(d), 256(1) to (3), and the footnote on spirit drinks; Government of Gibraltar, Consolidated FAQ, HOSP-03.
The treaty says that nothing in its parts on the level playing field, and on customs, indirect taxation and trade, affects the rights and duties of the EU, EU countries or the UK, for Gibraltar, under a tax convention. Where the treaty and a tax convention are inconsistent, the tax convention takes priority, but only as far as they are inconsistent. A footnote in the treaty says that a tax convention includes the 2019 tax agreement between the UK and Spain.
Article 289(1) says that nothing in Titles I and II of Part Three (the level playing field, and customs, indirect taxation and trade) affects the rights and duties of the EU, its member countries or the UK, for Gibraltar, under a tax convention. Where the treaty and a tax convention are inconsistent, "the tax convention shall prevail to the extent of the inconsistency". A tax convention includes the 2019 tax agreement between the UK and Spain (footnote to Article 289(4)(c)).
For a tax agreement between the EU or EU countries and the UK, for Gibraltar, the relevant competent authorities under the treaty and under that tax agreement must decide together whether the two conflict. That decision does not affect the treaty's rules on settling disputes. The 2019 tax agreement has its own Joint Coordination Committee. In specific cases where all the authorities that make up the Committee so decide, the Committee must try to settle by mutual agreement any difficulties or doubts about how the 2019 tax agreement is interpreted or applied.
For a tax convention between the EU or its member countries and the UK, for Gibraltar, the relevant competent authorities under the treaty and under that convention "shall jointly determine whether an inconsistency exists". That decision is without prejudice to Part Six, the treaty's dispute-settlement rules (footnote to Article 289(1)). The 2019 agreement has its own Joint Coordination Committee, which "shall endeavour to resolve by mutual agreement" difficulties or doubts about the agreement's interpretation or application, in specific cases where all the authorities forming it so decide (2019 tax agreement, Article 5(2)).
Still open: see 2.29.
Where it is written — Article 289(1) and (4)(c), and its footnotes; 2019 tax agreement, Article 5.
Three procedures. Under three special customs procedures (customs warehousing, inward processing and temporary admission), the charging of transaction tax and excise duty on goods may be suspended while the goods are stored, worked on or used for a time. EU goods that have a justified business need may be released by Gibraltar's competent authorities into warehousing for a period of between one month and nine months (with no minimum for a customs warehouse for ship supplies), or into inward processing or temporary admission for up to three months. A longer period for inward processing or temporary admission may be allowed. The condition is that the designated customs post accepts that there are properly justified circumstances. Where the authorisation does not cover goods that fall under a second annex of the treaty, the UK, for Gibraltar, applies to these procedures the EU rules that the treaty lists for them, with the necessary changes. Under that second annex, for goods from outside the EU, including where an authorisation also covers EU goods, the EU carries out the clearance on behalf of Gibraltar's competent authorities and is responsible for authorisation and supervision, at a designated customs post. Sanitary and phytosanitary formalities take place at the first point of entry into the EU where EU law requires this. This does not affect the trading licences that Gibraltar's authorities may grant.
Three procedures. Under three "special customs procedures" (customs warehousing, inward processing and temporary admission), the charging of transaction tax and excise duty on goods may be suspended while they are stored, worked on or used for a time. EU goods with a "justified business need" may be released by Gibraltar's competent authorities into warehousing "for a period between one month and nine months" (no minimum for a customs warehouse for ship supplies), or into inward processing or temporary admission for up to three months. A longer period for inward processing or temporary admission may be authorised where there are duly justified circumstances accepted by the designated customs post (Annex 19, Article 1(5) and (6)). For these procedures the UK, for Gibraltar, applies the EU rules listed in Annex 19, Article 3(3), with the necessary changes, where the authorisation does not cover goods under Annex 21 (Annex 19, Article 3(1)(b)). For goods from outside the EU, including where an authorisation also covers EU goods, the EU carries out the clearance on behalf of Gibraltar's competent authorities and is responsible for authorisation and supervision, at a designated customs post; sanitary and phytosanitary formalities take place at the first point of entry into the EU where EU law requires. This is "without prejudice to the trading licences" that Gibraltar's authorities may grant (Annex 21, Article 1(1)).
What HM Customs Gibraltar says. For EU goods, HM Customs Gibraltar authorises, manages and supervises the procedures. A trader first applies to the Office of Fair Trading for a trading licence, subject to the transitional arrangements in its guidance note on these goods. For other goods, its guidance note says the trader applies to the customs authorities at a designated customs post in Spain and must hold a valid EORI and NIF. Two points in the notes differ from the treaty text. They are set out here without choosing between them. First, the note on EU goods says warehousing time must be more than 1 month but less than 9 months, where the treaty text says between one month and nine months. Second, the note on other goods gives a general ceiling of 24 months for temporary admission, which can be extended in exceptional cases to an overall maximum of 10 years. That figure is not in the treaty text (the treaty's rules for those goods apply EU customs law).
What HM Customs Gibraltar says. For EU goods, HM Customs Gibraltar authorises, manages and supervises the procedures, and a trader first applies to the Office of Fair Trading for a trading licence, subject to the note's transitional arrangements (Annex 19 Guidance Note, introduction and points 2.1 and 5). For other goods, the trader applies to the customs authorities at a designated customs post in Spain and must hold a valid EORI and NIF (Annex 21 Guidance Note, points 2.3, 3.3.1 and 3.4.1). Two points differ from the treaty text, and are set out here without choosing between them: the Annex 19 note says warehousing time "needs to exceed 1 month but which is less than 9 months" (point 1.1.4), where the text says "between one month and nine months"; and the Annex 21 note gives "a general 24-month ceiling albeit this can be extended, exceptionally, to an overall 10-year maximum period" for temporary admission (point 1.3.3), a figure that is not in the treaty text (Annex 21 applies EU customs law, Article 1(1) and (2)).
EORI and NIF. The treaty does not mention the EORI (the EU's customs identification number) or the NIF (Spain's tax identification number). HM Customs Gibraltar's guidance of 22 May 2026 says a Gibraltar trader moving goods in or through Spain and the EU's customs territory needs a Spanish EORI, and that a trader cannot get a Spanish EORI without first getting a Spanish NIF. It says a trader will not need an EORI where a customs agent completes the customs formalities for the trader and pays the relevant taxes and duties from the agent's own accounts. It says that getting a NIF for customs identification does not mean the business is treated as established in Spain or becomes taxable in Spain, and that those issues arise only where a business actually carries out taxable economic activity in Spain. It says the Spanish Tax Agency (Agencia Tributaria), United Nations customs experts and independent legal advice to the Government confirmed this. A Government press release says the same. That is the Government's statement. The confirmations it refers to are not published with the guidance.
EORI and NIF. The treaty does not mention the EORI (the EU's customs identification number) or the NIF (Spain's tax identification number). HM Customs Gibraltar's guidance of 22 May 2026 says a Gibraltar trader moving goods in or through Spain and the EU's customs territory needs a Spanish EORI, and "a trader cannot obtain a Spanish EORI without first obtaining a Spanish NIF" (sections 3 and 4). It says: "Where a customs agent is completing the customs formalities, and paying the relevant taxes and duties from their own accounts, on your behalf, you will not require an EORI" (section 5). It says that obtaining a NIF for customs identification purposes does not mean that the business is considered established in Spain or becomes taxable in Spain, and that those issues arise only where a business actually carries out taxable economic activity in Spain. It says the Spanish Tax Agency (Agencia Tributaria), United Nations customs experts and independent legal advice to the Government confirmed this (section 6). The Government's press release 400/2026 says the same. That is the Government's statement. The confirmations it refers to are not published with the guidance.
Where it is written — Annex 19, Articles 1(5) and (6), 3(1)(b); Annex 21, Article 1(1) and (2); HM Customs Gibraltar, Annex 19 and Annex 21 Guidance Notes; HM Customs Gibraltar, NIF/EORI Guidance Note (22 May 2026), sections 3 to 6; press release 400/2026.
Under the treaty, goods in a traveller's luggage are treated as non-commercial if they are made up only of goods for the personal or family use of travellers, or of goods meant as presents. How often the goods are brought, what they are and how much there is must not point to a commercial purpose.
Goods in a traveller's luggage are treated as non-commercial if they consist exclusively of "goods for the personal or family use of travellers, or of goods intended as presents". How often they are brought, what they are and how much must not point to a commercial purpose (Annex 23, Article 10(1)).
Within that, these goods are free of customs duty and indirect tax. The UK, for Gibraltar, gives the exemptions for travellers by air and sea and for alcohol. The EU and the UK, for Gibraltar, both give the exemptions for travellers by land: - Value. By land, up to EUR 300 a person. By air or sea, up to EUR 430. For travellers under 15, EUR 175, whatever the means of transport. The value of a single item may not be split. Tobacco, alcohol and fuel in the vehicle's standard tank are not counted in these values. - Tobacco by land. 200 cigarettes, or 80 cigarettes for residents or frontier-zone workers, or 100 cigarillos, 50 cigars or 250 g of smoking tobacco. By air or sea the figure is 200 cigarettes, or 80 for crew members of a means of transport used for border-crossing travel. A mix of products may be used up to 100 % of one allowance. - Alcohol into Gibraltar. One litre above 22 % or two litres up to 22 %, plus four litres of still wine and 16 litres of beer, all free of indirect tax. - Travellers under 17 get no tobacco or alcohol allowance.
Within that, these goods are exempt from customs duty and indirect tax. The UK, for Gibraltar, gives the exemptions for travellers by air and sea and for alcohol; the EU and the UK, for Gibraltar, both give those for travellers by land (Annex 23, Articles 11 to 13): - Value. By land, up to EUR 300 a person. By air or sea, up to EUR 430. For travellers under 15, EUR 175, whatever the means of transport (Annex 23, Article 11(1) and (2)). The value of a single item may not be split (Article 11(3)). Tobacco, alcohol and fuel in the vehicle's standard tank are not counted in these values (Articles 15 and 16). - Tobacco by land. "200 cigarettes or 80 cigarettes in the case of residents or frontier-zone workers", or 100 cigarillos, 50 cigars or 250 g of smoking tobacco (Article 12(2)). By air or sea the figure is 200 cigarettes, or 80 for crew members of a means of transport used for border-crossing travel (Article 12(1)). A mix of products may be used up to 100 % of one allowance (Article 12(4)). - Alcohol into Gibraltar. One litre above 22 % or two litres up to 22 %, plus four litres of still wine and 16 litres of beer, which are free of indirect tax (Article 13). - Travellers under 17 get no tobacco or alcohol allowance (Article 14).
Goods over these limits that are still non-commercial are subject to the declarations, controls and checks set out in the treaty's rule on the airport counter described below. Transaction tax, and excise duty where it applies, is charged on such goods brought into Gibraltar. The competent authorities within the EU must set up a counter at Gibraltar airport as a branch of a designated customs post. The counter is only for declarations, controls and checks on goods brought by travellers from outside the customs union into Gibraltar or from Gibraltar into the EU, and on cash entering the EU. Gibraltar's competent authorities may check goods carried by travellers between the EU and Gibraltar at any time and at any point on their respective customs territory, including the land border, when this is considered necessary.
Goods over these limits that are still non-commercial are subject to the declarations, controls and checks in Article 22(2) (Article 10(2)). Transaction tax, and excise duty where it applies, is charged on such goods brought into Gibraltar (Annex 24, Article 1(1)(f)). The competent authorities within the EU must set up a counter at Gibraltar airport, as a branch of a designated customs post, solely for declarations, controls and checks on goods brought by travellers from outside the customs union into Gibraltar or from Gibraltar into the EU, and on cash entering the EU (Annex 23, Article 22(2)). Gibraltar's competent authorities may check goods carried by travellers between the EU and Gibraltar "at any moment and at any point on their respective customs territory, including the land border, when considered necessary" (Article 22(3)).
The Government's FAQ says a small trader or online seller bringing goods from Spain to sell is not within the personal-use rule, even for small or low-value quantities. It gives the tobacco allowance as 200 cigarettes and does not mention the lower figure of 80 that the treaty sets for residents and frontier-zone workers. It also says the allowances apply for the first three years; see 2.24.
The Government's FAQ (CUST-06) says a small trader or online seller bringing goods from Spain to sell is not within the personal-use rule, even for small or low-value quantities. It gives the tobacco allowance as 200 cigarettes and does not mention the lower figure of 80 for residents and frontier-zone workers in Annex 23, Article 12(2). It also says the allowances apply for the first three years; see 2.24.
What the Spanish Tax Agency says about refunds. On 14 July 2026 the AEAT published new information on the refund of VAT and of Gibraltar's transaction tax. It says that travellers resident in one of the two territories who make non-commercial purchases in the other may ask for a refund of the tax paid when they return to their place of residence, as long as those purchases exceed the allowances provided for. Its news item on entry into force, the same day, says the travellers' VAT refund system for residents of Gibraltar will be adapted to what the treaty provides. The treaty has one rule on reimbursement for travellers: goods brought by travellers of a non-commercial nature in accordance with the treaty's rules on allowances are not subject to the reimbursement of indirect taxes when leaving the territory of one and entering the territory of the other. An administrative arrangement on customs has the rule that applies in the meantime. It says goods above the allowances are eligible for reimbursement of the indirect taxes paid in Gibraltar or in the EU, until the UK, for Gibraltar, takes certain measures set out in the treaty (see 2.24); after that, while those measures are in place, such goods are not eligible. The same arrangement says Spain's customs authorities grant a VAT refund to travellers coming from Spain or other parts of the EU who leave the EU through Gibraltar with goods bought in Spain or other parts of the EU, at the counter the arrangement refers to, and that people resident in Gibraltar are not treated as travellers for that rule. The agency's sentence and the arrangement both speak of goods or purchases above the allowances; the treaty's rule speaks of goods brought in accordance with the rules on allowances. They are set side by side here. The 14 July pages do not say how a claim is made, who pays a refund of Gibraltar's transaction tax, or from what date. The page the 14 July item points to (updated 31 July 2026) was read on 24 October 2026. It says a claim is made at the customs counter on leaving by land, with the papers that prove the purchase and that the tax was paid, and that the refund covers purchases above the allowances. It does not say who pays a refund of Gibraltar's transaction tax or from what date.
What the Spanish Tax Agency says about refunds. On 14 July 2026 the AEAT published new information on the refund of VAT and of Gibraltar's transaction tax. It reads: "Los viajeros residentes en uno de los dos territorios que realicen compras de carácter no comercial en el otro territorio podrán solicitar la devolución del impuesto pagado (IVA o Impuesto sobre las Transacciones) cuando retornen a su lugar de residencia y siempre que dichas compras excedan de las franquicias previstas" (in English: travellers resident in one of the two territories who make non-commercial purchases in the other may ask for a refund of the tax paid (VAT or transaction tax) when they return to their place of residence, as long as those purchases exceed the allowances provided for). Its news item on entry into force, the same day, says: "el sistema de devolución de IVA de viajeros, DIVA, para los residentes en Gibraltar, se adaptará a lo recogido en el acuerdo" (in English: the travellers' VAT refund system, DIVA, for residents of Gibraltar, will be adapted to what the treaty provides). The treaty has one rule on reimbursement for travellers: "Goods brought by travellers of a non-commercial nature in accordance with Articles 8 to 16 moving between the Union and Gibraltar shall not be subject to the reimbursement of indirect taxes when leaving the territory of one and entering the territory of the other." (Annex 23, Article 17). Administrative arrangement 7 (customs) has the rule that applies in the meantime. Paragraph 4.4.1 says "Goods which are of a non-commercial character, and which are carried by travellers from Gibraltar to the Union or vice-versa will, where the goods exceed the thresholds set out in Articles 8 to 16 of Annex 23 of the Agreement, be eligible for the reimbursement of" indirect taxes paid in Gibraltar or in the EU. It applies until the UK, for Gibraltar, takes the measures in Article 18(b) of Annex 23 (see 2.24); after that period, while those measures are in place, such goods are not eligible. Paragraph 4.4.2 says "The customs authorities of Spain will grant a VAT refund to travellers whose provenance is Spain or other parts of the Union and are leaving the territory of the Union through Gibraltar with goods purchased in Spain or other parts of the Union", that they "will process that refund at the counter referred to in paragraph 6.2", and "Persons resident in Gibraltar will not be treated as a traveller for the purposes of this paragraph." The AEAT's sentence and paragraph 4.4.1 both speak of goods or purchases above the allowances; Article 17 speaks of goods brought in accordance with Articles 8 to 16. They are set side by side here. The 14 July pages do not say how a claim is made, who pays a refund of Gibraltar's transaction tax, or from what date. The page the 14 July item points to ("Viajeros: medios de pago, franquicias y mascotas", updated 31 July 2026) was read on 24 October 2026. It says a claim is made at the customs counter on leaving by land, with the papers that prove the purchase and that the tax was paid, and that the refund covers purchases above the allowances. It does not say who pays a refund of Gibraltar's transaction tax or from what date.
What the Spanish Tax Agency's page on travellers says. The page, updated 31 July 2026, describes how a Gibraltar resident and a resident of the EU can ask for a refund of the tax paid on goods above the allowances, and says the allowances disappear three years after entry into force. The treaty's annex on allowances has no refund procedure. It says goods within the allowances are not refunded, and the customs arrangement makes goods above the allowances eligible for a refund only until Gibraltar takes the measures the annex names. The annex ties the end of the allowances to the end of the transitory period, or to what the treaty's rule on that period decides, and to a system being in place in Gibraltar, and lets the parties bring allowances back. The page also divides the collection of tax on goods above the limits by the traveller's residence; the arrangement divides it by the traveller's destination.
What the Spanish Tax Agency's page on travellers says. The Agency's page "Viajeros: medios de pago, franquicias y mascotas (Anexo 23)", updated 31 July 2026, describes how a Gibraltar resident and a resident of the EU can ask for a refund of the tax paid on goods above the allowances, and says the allowances disappear three years after entry into force. The treaty's Annex 23 has no refund procedure; Article 17 says goods within the allowances are not refunded, and administrative arrangement 7, paragraph 4.4.1, makes goods above the allowances eligible for a refund only until Gibraltar takes the measures in Article 18(b) of Annex 23. Article 18 ties the end of the allowances to the end of the transitory period, or to what Article 248 decides, and to a system being in place in Gibraltar, and Article 18(c) lets the parties bring allowances back. The page also divides the collection of tax on goods above the limits by the traveller's residence; the arrangement divides it by the traveller's destination (paragraph 4.3.1(a)(iii)).
Where it is written — Annex 23, Articles 10 to 17, 22(2) and (3); Annex 24, Article 1(1)(f); Government of Gibraltar, Consolidated FAQ, CUST-06; Agencia Tributaria (AEAT), news items of 14 July 2026; administrative arrangement 7, paragraphs 4.4.1 and 4.4.2.
The EU and the UK, for Gibraltar, must regularly exchange information on the amounts of tobacco products imported, sold or exported (tobacco protocol, Article PTOB.1(1)). This includes the volumes of each type of tobacco product for each brand and each economic operator, the trend in retail prices (weighted average, lowest and highest), and the split between shop sales and duty-free sales. It also covers measures against fraud and smuggling, and seizures (Article PTOB.1(2)). The information is given every quarter. It is exchanged within the first two months of the quarter after the quarter it covers (Article PTOB.1(3)).
The EU and the UK, for Gibraltar, "shall exchange regularly information concerning the amounts of tobacco products imported, sold or exported" (tobacco protocol, Article PTOB.1(1)). This includes "the volumes of the different types of tobacco products per brand and economic operator", the trend in retail prices (weighted average, lowest and highest), and the split between shop sales and duty-free sales. It also covers measures against fraud and smuggling, and seizures (Article PTOB.1(2)). The information is given every quarter and exchanged "within the first two months of the quarter following the quarter being reported" (Article PTOB.1(3)).
In Gibraltar, the Act gives the Government the power to make this exchange, on the same timetable. Gibraltar's Tobacco Protocol Regulations 2026 say the information must be provided by Gibraltar's competent authority, which is the Collector of Customs, helped by customs officers or other relevant authorities in Gibraltar. It must be provided using the form attached to the tobacco arrangement signed on 25 June 2026.
In Gibraltar, section 120 of the Act gives the Government the power to make this exchange, on the same timetable. The TGEU Implementation (Tobacco Protocol) Regulations 2026 say the information "must be provided by the Gibraltar Competent Authority", which is the Collector of Customs, assisted by customs officers or other relevant authorities in Gibraltar, "using the form in Annex I" of the tobacco arrangement signed on 25 June 2026 (, regulations 3 and 5(2)).
The UK, for Gibraltar, must also apply a tobacco traceability system equivalent to the EU system. This applies to cigarettes and roll-your-own tobacco from entry into force, and to other tobacco products within 24 months. The competent authorities within the EU, for the Spanish market, and the competent authorities of the UK, for Gibraltar, must give each other, on request, any information their systems collect. They must do this in near real time, and in any case within 24 hours of receiving the request. In exceptional circumstances this period can be extended if both sides to the treaty agree. A Gibraltar Legal Notice of 2026 applies the EU's traceability rules. It came into operation on 15 July 2026, except for some provisions (among them those giving effect to one of its schedules), which come into operation on 1 December 2026, as a second Legal Notice of 2026 sets out. Separately, the UK, for Gibraltar, must give the EU-UK treaty committee on economy and trade quarterly statistics on transaction tax and excise duty paid.
The UK, for Gibraltar, must also apply a tobacco traceability system "equivalent to the Union system": for cigarettes and roll-your-own tobacco from entry into force, and for other tobacco products within 24 months (Article PTOB.3(1)). The competent authorities within the EU, for the Spanish market, and the competent authorities of the UK, for Gibraltar, must give each other, on request, any information their systems collect, "in near-real time, and in any case no later than 24 hours from the receipt of the request". In exceptional circumstances this period can be extended with the agreement of both Parties (Article PTOB.3(2)). applies the EU's traceability rules. It came into operation on 15 July 2026, except some provisions (among them those giving effect to its Schedule 3), which come into operation on 1 December 2026 (). Separately, the UK, for Gibraltar, must give the EU-UK treaty committee on economy and trade quarterly statistics on transaction tax and excise duty paid (Annex 24, Article 10).
Using a power in the Tobacco Act 1997, the Collector of Customs made the fourth notice of 2026 on minimum retail prices for tobacco. From 1 October 2026 it sets minimum retail prices for four categories of cigarettes, and it replaces the third notice of 2026.
Under section 4A of the Tobacco Act 1997, the Collector of Customs made the Tobacco (Minimum Retail Price) Notice (No 4) 2026 (). From 1 October 2026 it sets minimum retail prices for four categories of cigarettes, and it replaces Notice No 3 (LN 201/2026) (paragraphs 2, 3 and 6).
Still open: see 2.25.
Where it is written — tobacco protocol, Articles PTOB.1 and PTOB.3; Annex 24, Article 10; the Act, section 120; , regulations 3 and 5(2); ; ; .
People. Under the 2019 tax agreement, a person is tax resident in Spain or Gibraltar under each side's own law. The first tests below apply only where a person is tax resident in both. Such a person is tax resident only in Spain if any one of these applies. One: more than 183 overnight stays in Spain in the calendar year. Two: a spouse (not legally separated) or partner, or dependent ascendants or descendants, living habitually in Spain. Three: the only permanent home available to them is in Spain. Four: two thirds of their net assets are in Spain. If these tests do not settle the matter, the person is resident only in Spain unless they give reliable evidence of both a permanent home for their exclusive use in Gibraltar and more than 183 days there. Two special rules apply in all cases, without affecting the tests above. Spanish nationals who moved their residence to Gibraltar after the agreement was signed (4 March 2019) are tax resident only in Spain. Non-Spanish nationals who prove a new residence in Gibraltar keep Spanish tax residence for the year of the move and four more years. This does not apply if they spent less than one complete tax year in Spain, or if they are registered Gibraltarians who spent less than four years in Spain. Gibraltar's special schemes, such as Category 2, do not by themselves prove Gibraltar residence.
People. Under the 2019 tax agreement, a person is tax resident in Spain or Gibraltar under each side's own law. The first tests below apply only where a person is tax resident in both. Such a person is tax resident only in Spain if any one of these applies: more than 183 overnight stays in Spain in the calendar year; a spouse (not legally separated) or partner, or dependent ascendants or descendants, living habitually in Spain; the only permanent home available to them is in Spain; or two thirds of their net assets are in Spain (Article 2(1)(b)(i)). If these are not conclusive, the person is resident only in Spain unless they give "reliable evidence" of a permanent home for their exclusive use in Gibraltar and more than 183 days there (Article 2(1)(b)(ii)). Two special rules apply "in all cases without prejudice to the criteria" above. Spanish nationals who moved their residence to Gibraltar after the agreement was signed (4 March 2019) are tax resident only in Spain. Non-Spanish nationals who prove a new residence in Gibraltar keep Spanish tax residence for the year of the move and four more years, unless they spent less than one complete tax year in Spain, or are registered Gibraltarians who spent less than four years in Spain (Article 2(1)(c)). Gibraltar's special schemes, such as Category 2, do not by themselves prove Gibraltar residence (Article 2(1)(e)).
Companies. A company or other entity established and managed in Gibraltar, or governed by its law, is tax resident only in Spain if one of these four things applies. First, most of its assets, owned directly or indirectly, are in Spain or are rights to be exercised in Spain. Second, most of its income in the calendar year comes from Spanish sources, as Spain's non-resident income tax law defines them. Third, most of the people in charge of its effective management are Spanish tax residents. Fourth, most of its capital, votes or profit rights are directly or indirectly controlled by Spanish tax residents or by entities linked to them. The last two tests do not apply to an entity incorporated in Gibraltar before 16 November 2018 that met all of a list of conditions at 31 December 2018. That exception does not switch off the first two tests. Spanish entities that move their residence to Gibraltar after the 2019 tax agreement came into force stay tax resident only in Spain.
Companies. A company or other entity established and managed in Gibraltar, or governed by its law, is tax resident only in Spain if one of these four things applies (Article 2(2)(a)). First, most of its assets, owned directly or indirectly, are in Spain or are rights to be exercised in Spain. Second, most of its income in the calendar year comes from Spanish sources, as Spain's non-resident income tax law defines them. Third, most of the people in charge of its effective management are Spanish tax residents. Fourth, most of its capital, votes or profit rights are directly or indirectly controlled by Spanish tax residents or by entities linked to them. The last two tests do not apply to an entity incorporated in Gibraltar before 16 November 2018 that met all of a list of conditions at 31 December 2018 (Article 2(2)(b)). Article 2(2)(b) does not switch off the first two tests. Spanish entities that move their residence to Gibraltar after the agreement came into force stay tax resident only in Spain (Article 2(2)(e)).
What Spain's tax authority can see. See 1.15 for the records and returns under the 2019 tax agreement. Under the treaty's VAT protocol, the authority that receives a request may refuse to give information in the cases the protocol lists. Those rules may not be read as allowing a refusal only because the information is held by a bank, another financial institution, a nominee, or a person acting as agent or fiduciary. Help with recovering a tax debt may not be requested for claims below GBP 5,000. These are two separate rules.
What Spain's tax authority can see. See 1.15 for the records and returns under Article 3 of the agreement. Under the treaty's VAT protocol, the requested authority may refuse information in the cases in Article PVAT.13(2) to (4). Those paragraphs may not be read as allowing a refusal "on the sole grounds" that a bank, other financial institution, nominee or person acting as agent or fiduciary holds the information (Article PVAT.13(5)). Help with recovering a tax debt may not be requested for claims below GBP 5,000 (Article PVAT.24(3)). These are two separate rules.
Gambling firms. Spain's gambling law of 2011 allows operators that have Spanish or EEA nationality and at least one permanent representative in Spain. As a general rule, it makes two groups liable, together and separately, for paying Spain's gambling tax, which means each of them can be asked to pay the whole tax: those who offer gambling by any means to people tax resident in Spain, and those who profit from the gambling. In both cases this applies whatever territory the operator acts from. That liability applies where they have not checked that the operators hold the required licences.
Gambling firms. Spain's gambling law allows operators of Spanish or EEA nationality with at least one permanent representative in Spain (Ley 13/2011, Article 13(1)). It makes jointly and severally liable for paying Spain's gambling tax, "con carácter general" (as a general rule), those who offer gambling by any means to people tax resident in Spain and those who profit from the gambling, in both cases "con independencia del territorio desde el que actúe el operador de juego" (whatever territory the operator acts from). That liabilityLiability (legal)Being legally responsible for something, such as harm or loss caused to someone, and having to answer for it. applies "siempre que no hubieran constatado que los operadores celebran u organizan dichas actividades de juego con los necesarios títulos habilitantes" (where they have not checked that the operators hold the required licences) (Ley 13/2011, Article 48(5)).
Still open: see 2.29.
Where it is written — 2019 tax agreement, Articles 2(1) and (2), 3; VAT protocol, Articles PVAT.13(5) and PVAT.24(3); Ley 13/2011, Articles 13 and 48.
Ley 13/2011: BOE consolidated text, for information only. Last update published by the BOE: 31 December 2022.
Entry conditions are cumulative, which means they apply together: a traveller must meet both Gibraltar's conditions and the Schengen area's conditions. This rule does not affect two other rules of the treaty, one of which is explained at 1.5.
Refused by Gibraltar. This applies where Gibraltar's competent authorities intend to refuse entry and no other coercive action is required under the treaty's rule on action on an alert held only in Gibraltar's systems. They must tell Spain's competent authorities at once and take the person to the Second Line Checks Area. There Spain's authorities review whether the person meets the EU's entry conditions. Spain's authorities must allow the person to enter the Schengen countries if the person has a right of free movement under EU law, or is a third-country national holding a long-stay visa or residence permit from a Schengen country, and meets the EU's entry and stay conditions. This does not affect the powers of Spain's authorities under one item in the treaty's list of their functions (named behind the click), such as arrest. Gibraltar's authorities must allow such a person to enter Spain or an EU country that applies the Schengen rules in full.
Refused by Gibraltar. This applies where Gibraltar's competent authorities intend to refuse entry and no other coercive action is required under Article 34(3) (action on an alert held only in Gibraltar's systems). They must tell Spain's competent authorities at once and take the person to the Second Line Checks Area. There Spain's authorities review whether the person meets the EU's entry conditions (Article 32(2)). Spain's authorities "shall allow the person to enter" the Schengen countries if the person has a right of free movement under EU law, or is a third-countryThird countryUsually a country outside the European Union (EU), but the treaty says in each place who counts. In the treaty's chapter on arrest warrants, a “third country” is any country other than an EU country, the United Kingdom (UK) or the UK, for Gibraltar. In the treaty's rule on data protection, references to third countries and their authorities in the EU data protection law the treaty lists do not include the UK, for Gibraltar, or its authorities, as long as the UK, for Gibraltar, has the same rules in its own law and applies them effectively, as the treaty requires. Read the treaty's text in each place to see who counts. national holding a long-stay visa or residence permit from a Schengen country, and meets the EU's entry and stay conditions. This is without prejudice to Spain's powers under Article 33(4)(c)(ii), such as arrest. Gibraltar's authorities "shall allow such a person to enter the Kingdom of Spain or a Member State applying the Schengen acquis in full" (Article 32(3)).
Refused on EU conditions, or on both sides' conditions. If a person is refused entry under the treaty's rules for these cases, that person must be held in a secure facility in the Second Line Checks Area. The person must stay there until placed in a vessel or an aircraft about to leave Gibraltar. This is in line with the carriers' obligations under the treaty. Police officers and officers of Spain's authorities escort the person to the carrier together, through a secure corridor, under Gibraltar's own rules on border checks and alerts and the border checks arrangement. A Legal Notice of 2026 marks out on a plan the part of the Second Line Checks Area that each side uses.
Refused on EU conditions, or on both sides' conditions. A person refused entry under Article 33(4)(a)(ii) or Article 35(2) or (3) "must be held in a secure facility in the Second Line Checks Area until they are placed in a vessel or an aircraft about to leave Gibraltar", in line with the carriersCarrierA transport operator (airline, ferry, coach, haulier) which under Schengen rules must check that its passengers carry the documents they need, and pays if it does not.' obligations under Article 36. Police officers and officers of Spain's authorities escort the person to the carrier together, through a secure corridor (Legal Notice 165 of 2026, regulation 17; Arrangement , paragraph 2.4.8). Legal Notice 149 of 2026 marks out on a plan the part of the Second Line Checks Area that each side uses.
The Chief Minister described the first case to a House of Lords committee. He said that a person refused by Gibraltar but admitted to the Schengen area can go into the Schengen space through a different exit at Gibraltar Airport. He also said that Gibraltar would put the person's face on its own facial recognition systems. He said that in the first two months there had been no such cases (House of Lords European Affairs Committee, 15 September 2026, corrected transcript, Q19). The treaty texts read for this entry do not mention a separate exit or facial recognition. Questions on the facial-recognition record are in 2.6.
The Chief Minister described the first case to a House of Lords committee. He said a person refused by Gibraltar but admitted to the Schengen area can "go into the Schengen space through a different exit at Gibraltar Airport", and "We will put their face on our facial recognition systems". He said that in the first two months "there have been no such instances" (House of Lords European Affairs Committee, 15 September 2026, corrected transcript, Q19). The treaty texts read for this entry do not mention a separate exit or facial recognition. Questions on the facial-recognition record are in 2.6.
Where it is written — Articles 29(7), 32(2)-(3), 33(4)(a)(ii), (c)(ii), 34(3), 35; Arrangement , paragraph 2.4.8; Legal Notice 165/2026, regulation 17; Legal Notice 149/2026, regulation 3.
The treaty says the UK, for Gibraltar, and Spain must set up border crossing points at Gibraltar port and airport. It says all passengers entering Gibraltar from Gibraltar port or airport must go through border checks. On entry, the competent authorities of the UK, for Gibraltar, check first. The competent authorities of Spain check second. On exit, Spain's check first and the UK's authorities for Gibraltar second.
Article 29(1) says the UK, for Gibraltar, and Spain "shall set up border crossing points at Gibraltar port and airport". Article 29(2) says "All passengers entering Gibraltar from Gibraltar port or airport shall be subject to border checks". On entry, the competent authorities of the UK, for Gibraltar, check first and the competent authorities of Spain second; on exit, Spain's check first and the UK's authorities for Gibraltar second (Article 29(5)).
The treaty allows an exception. Border checks may be carried out at the airport crossing point if the volume of traffic through the port allows an efficient, high and uniform level of control at the airport. The UK, for Gibraltar, and Spain must then make sure that passengers and crew arriving at the port are escorted from the port to the airport crossing point for their checks. The border-checks arrangement sets two separate tests for treating the conditions for this exception as met. For ferries, the test is that there are no direct ferry connections between Gibraltar and a port outside the Schengen Area. For cruise ships, the test is that no cruise ships start or end their trips at Gibraltar. The arrangement does not say what follows if only one of the two tests is met.
Article 29(3) allows an exception. Border checks may be carried out at the airport crossing point if the volume of traffic through the port allows an efficient, high and uniform level of control at the airport. The UK, for Gibraltar, and Spain must then ensure that passengers and crew arriving at the port are escorted from the port to the airport crossing point for their checks. Arrangement , paragraph 2.2.2, sets two separate tests for treating the Article 29(3) conditions as met: for ferries, that "no direct ferry connections exist between Gibraltar and a port outside of the Schengen Area"; for cruise ships, that "no cruise ships start or end their itineraries at Gibraltar". Paragraph 2.2.2 does not say what follows if only one of the two tests is met.
Where the conditions are met, arriving passengers and crew who must undergo Schengen entry checks are taken from the port to the airport for those checks. Departing passengers and crew who must undergo Schengen exit checks present themselves at the airport and, after the checks, are taken to the port. The UK, for Gibraltar, and Spain transport them, in vehicles provided and driven by the authorities of the UK, for Gibraltar. Gibraltar's law says the same: immigration officers, accompanied by officers of the Schengen authorities, transport them. A person who, without reasonable excuse, refuses to be transported to the airport, fails to present at the airport, or otherwise fails to comply with a lawful requirement of an immigration officer under those rules commits an offence. On summary conviction the person may be sent to prison for three months, fined at level 3, or both. Where those conditions are not met, the UK, for Gibraltar, and Spain must make sure that the port operator or operators provide the infrastructure for checks in an area set aside for that purpose in the immediate vicinity of the port.
Where the conditions are met, arriving passengers and crew who must undergo Schengen entry checks are taken from the port to the airport for those checks. Departing passengers and crew who must undergo Schengen exit checks present themselves at the airport and, after the checks, are taken to the port. The UK, for Gibraltar, and Spain transport them. They use vehicles provided and driven by the authorities of the UK, for Gibraltar (paragraph 2.2.1). Gibraltar's law says the same: immigration officers, accompanied by officers of the Schengen authorities, transport them (LN 165/2026, regulation 7(1) and (2)). A person who, without reasonable excuse, refuses to be transported to the airport, fails to present at the airport, or otherwise fails to comply with a lawful requirement of an immigration officer under those rules commits an offence. On summary conviction the person is liable to imprisonment for three months, a fine at level 3, or both (regulation 7(3) and (4)). Annex 7, paragraph 4 covers the case where the Article 29(3) conditions are not fulfilled. In that case, the UK, for Gibraltar, and Spain must make sure that the port operator or operators provide the infrastructure for checks. This must be in an area set aside for that purpose in the immediate vicinity of the port.
Ships' lists. The treaty covers ships, including cruise ships, pleasure boats, ferries and cargo vessels. Under it, the UK, for Gibraltar, must make sure that the master, the ship's agent or another person properly authorised by the master complies with the part of the Schengen Borders Code that the treaty points to. This includes drawing up and handing in crew and passenger lists, reporting changes and reporting stowaways, at the same time and without delay, to the competent authorities of both Gibraltar and Spain. Gibraltar regulations made in 2026 put this into Gibraltar law. In those regulations, master includes the ship's agent or a person authorised by the master. The master must draw up the list at the latest 24 hours before arriving. If the voyage is shorter than 24 hours, the master must do so when leaving the previous port. If the port of call is not known or changes, the master must do so as soon as the information is available. The master gives the list to the Captain of the Port, or to another authority the Minister appoints by notice in the Gazette. Anything given to the Captain of the Port or that other authority under these regulations must be passed on, at the same time and without delay, to the Schengen Authority. This is done by the master or, if there is no master, the person in charge of the vessel. The Schengen Authority is the authority designated, or otherwise competent, under the law of the EU country the treaty refers to here, which is Spain. Failing to do so is an offence, with a fine of up to level 5. The rules in the first part of the regulations do not apply to ferry connections. Where a list must be drawn up for them, it follows the 1998 EU directive that covers those lists. For a ferry bound for Gibraltar, a copy goes to the Captain of the Port within 30 minutes of leaving a port in a third country (a State not taking part in the Schengen rules). Where a pleasure boat coming from a third country enters a port that is not a border crossing point, the people on board must notify the Captain of the Port to be authorised to enter, and must hand in a list of those on board.
Ships' lists. Under Annex 7, paragraph 6, the UK, for Gibraltar, must ensure that for ships, "including cruise ships, pleasure boats, ferries and cargo vessels", the master, the ship's agent or another person duly authorised by the master complies with point 3 of Annex VI to the Schengen Borders Code. This includes drawing up and submitting crew and passenger lists, reporting changes and signalling stowaways "simultaneously and without delay" to the competent authorities of both Gibraltar and Spain. LN 221/2026 puts this into Gibraltar law; there, "master" includes the ship's agent or a person authorised by the master (regulation 3). The master must draw up the list at the latest 24 hours before arriving; or when leaving the previous port, if the voyage is shorter than 24 hours; or as soon as the information is available, if the port of call is not known or changes. The master gives the list to the Captain of the Port, or to another authority the Minister appoints by notice in the Gazette (regulation 4). Anything given to the Captain of the Port or that other authority under these regulations must be passed on by the master (or, if there is no master, the person in charge of the vessel) to the Schengen Authority "simultaneously and without delay". The Schengen Authority is the authority designated or otherwise competent under the law of the EU country referred to in Annex 7, paragraph 6, which is Spain (regulation 3). Failing to do so is an offence, with a fine of up to level 5 (regulation 11). The rules in Part 1 of the regulations do not apply to ferry connections. Where a list must be drawn up for them, it follows Directive 98/41/EC, and for a ferry bound for Gibraltar a copy goes to the Captain of the Port within 30 minutes of leaving a port in a third country (regulation 10). Where a pleasure boat coming from a third country (a State not taking part in the Schengen rules) enters a port that is not a border crossing point, the people on board must notify the Captain of the Port to be authorised to enter, and lodge a list of those on board (regulation 9).
Still open: see 2.37.
Where it is written — Article 29(1), (2), (3), (5); Annex 7, paragraphs 4 and 6; arrangement 4, paragraphs 2.2.1 and 2.2.2; LN 165/2026, regulation 7; LN 221/2026, regulations 3, 4, 9, 10 and 11.
The treaty does not use the word bunkering. It lists fuelling among the port services that each side to the treaty must make available, in its ports, to suppliers of international sea transport services from the other side, on terms that are reasonable and no less favourable than for its own suppliers or vessels. Two general rules in one of the treaty's annexes govern excise duty (a tax on goods such as fuel, alcohol and tobacco) in Gibraltar. Goods are exempt from excise duty where they would have had a mandatory exemption from the EU's harmonised excise duty if released for consumption in the EU. Before the UK, for Gibraltar, uses a discretionary exemption, it must notify the EU-UK treaty committee on economy and trade (a joint committee set up by the treaty). The Committee approves or rejects the exemption. Excise duties in Gibraltar must be applied in line with EU excise law as it applies at any given time. That annex does not list which marine fuels are exempt. That depends on the exemptions in EU excise law, which the treaty does not reproduce.
The treaty does not use the word "bunkering". Article 286(b) lists "fuelling" among the port services that each Party must make available, in its ports, to the other Party's international maritime transport service suppliers, on terms that are reasonable and no less favourable than for its own suppliers or vessels. Two general rules in Annex 24 govern excise duty (a tax on goods such as fuel, alcohol and tobacco) in Gibraltar. Goods are exempt from excise duty where they would have had a mandatory exemption from harmonised excise duty if released for consumption in the EU. Before using a discretionary exemption, the UK, for Gibraltar, must notify the EU-UK treaty committee on economy and trade (a joint committee set up by the treaty), which approves or rejects it (Annex 24, Article 4(1)). Excise duties in Gibraltar "shall be applied consistently with applicable Union excise legislation at any given time" (Annex 24, Article 6(1)). Annex 24 does not list which marine fuels are exempt; that turns on the exemptions in EU excise law, which the treaty does not reproduce.
The Government made Gibraltar's 2026 regulations on renewable and low-carbon fuels in shipping to carry out the treaty rule under which the UK, for Gibraltar, must uphold environmental and climate levels of protection equivalent to those in the EU. Apart from the exceptions they set out, for example warships and fishing ships, the regulations apply from the Implementation Date to ships above 5,000 gross tonnage that carry passengers or cargo for commercial purposes, whatever their flag, for the energy uses they list. The company running the ship must ensure that the yearly average greenhouse-gas intensity of the energy used on board does not exceed a limit that falls in steps: 2 per cent below a reference value for 2025 to 2029, 6 per cent for 2030 to 2034, and further steps to 80 per cent from 2050. A stop made only to refuel or obtain supplies does not count as a port of call. Container and passenger ships above 5,000 gross tonnage moored at the quayside must connect to shore power and use it for all their electrical power at berth. This applies from 1 January 2030 in a port of call covered by a provision of a 2023 EU regulation that the regulations name, and from 1 January 2035 at other quays where shore power is available. There are exceptions, which the regulations set out. The Government must use income from penalties to support renewable and low-carbon fuels in shipping. This may include bunkering facilities or shore power in a port in Gibraltar.
The Government made to implement Article 219(4), under which the UK, for Gibraltar, must uphold environmental and climate levels of protection equivalent to those in the EU. Subject to the exceptions in regulation 6(3) (for example warships and fishing ships), it applies from the Implementation Date to ships above 5,000 gross tonnage that carry passengers or cargo for commercial purposes, whatever their flag, for the energy uses listed in regulation 6(2) (regulations 2 and 6). The company running the ship must ensure that the yearly average greenhouse-gas intensity of the energy used on board does not exceed a limit that falls in steps: 2 per cent below a reference value for 2025 to 2029, 6 per cent for 2030 to 2034, and further steps to 80 per cent from 2050 (regulation 7(1)). A stop made only to refuel or obtain supplies is not a "port of call" (regulation 3(1)). Container and passenger ships above 5,000 gross tonnage moored at the quayside must connect to shore power and use it for all their electrical power at berth: from 1 January 2030 in a port of call covered by Article 9 of Regulation (EU) 2023/1804, and from 1 January 2035 at other quays where shore power is available, with the exceptions in regulation 9(3). The Government must apply income from penalties to support renewable and low-carbon fuels in shipping, which may include bunkering facilities or shore power in a port in Gibraltar (regulation 25(3)).
Gibraltar's Renewable Energy Regulations 2026 define the directive they refer to as the EU's renewable energy directive of 2018, as amended by a directive of 2023 and by any later amendments. The Regulations require the Competent Authority (the Minister, or a person or body the Minister appoints by notice in the Gazette) to impose an obligation on fuel suppliers. Fuel suppliers are defined as entities that supply fuels for consumption in Gibraltar. The Regulations also require the Competent Authority to take measures so that, from 2030, renewable fuels of non-biological origin make up at least 1.2 per cent of the total energy supplied to the maritime transport sector in Gibraltar.
The Renewable Energy Regulations 2026 () define "the Directive" as Directive (EU) 2018/2001, as amended by Directive (EU) 2023/2413 "and as amended from time to time" (regulation 2(1)). Regulation 26 requires the Competent Authority (the Minister, or a person or body the Minister appoints by notice in the Gazette) to impose an obligation on fuel suppliers, defined as entities that supply fuels "for consumption in Gibraltar" (regulation 2(1)). It also requires the Competent Authority to take measures so that, from 2030, renewable fuels of non-biological origin make up at least 1.2 per cent of the total energy supplied to the maritime transport sector in Gibraltar (regulation 26(3)).
Cruise calls. One of the seven administrative arrangements has a part on the case where the treaty's conditions described in 1.32 are met. That part ends by saying that the UK, for Gibraltar, will ensure that no cruise liners call into Gibraltar directly from third countries, except from the UK. The same arrangement counts the conditions as met for cruise ships where no cruise ships start or end their itineraries at Gibraltar. Where the conditions are not met and Spanish officials need to be in the port to carry out first-line Schengen checks, they will tell the UK, for Gibraltar, in advance, in writing if possible. As a general rule, while in the port the Spanish officials will be in the immigration booth. The authorities of the UK, for Gibraltar, will go with them to and from the port and stay with them while they are there.
Cruise calls. Paragraph 2.2.1 of arrangement 4, which deals with the case where the Article 29(3) conditions are met (see 1.32), ends: the UK, for Gibraltar, "will ensure that no cruise liners call into Gibraltar directly from third countries other than from the United Kingdom". Paragraph 2.2.2(b) treats the conditions as met, for cruise ships, where no cruise ships start or end their itineraries at Gibraltar. Where the conditions are not met and Spanish officials need to be in the port to carry out first-line Schengen checks, they will notify the UK, for Gibraltar, in advance, "if possible, in writing". As a general rule, while in the port they will be in the immigration booth, and the authorities of the UK, for Gibraltar, will accompany them to and from the port and while they are there (paragraph 2.2.3).
Ships' access to ports. The EU and the UK, for Gibraltar, must each treat certain ships at least as well as they treat their own ships. These are ships that carry out international sea transport services and fly the flag of an EU country or of the UK, for Gibraltar, or that are run by the other side's service suppliers. This covers access to ports, use of port infrastructure, use of maritime auxiliary services, customs facilities, and the assignment of berths and of loading and unloading facilities, including the fees and charges that go with them.
Ships' access to ports. Each Party must give ships that supply international maritime transport services and fly the flag of an EU country or of "the United Kingdom (Gibraltar)", or that are operated by the other Party's service suppliers, treatment no less favourable than its own ships for access to ports, use of port infrastructure, use of maritime auxiliary services, customs facilities, and the assignment of berths and loading and unloading facilities, including related fees and charges (Article 286(a)).
Still open: see 2.36.
Where it is written — Annex 24, Articles 4(1) and 6(1); Article 219(4); , regulations 2, 3(1), 6, 7, 9 and 25(3); , regulations 2(1) and 26; arrangement 4, paragraphs 2.2.1 to 2.2.3; Article 286(a) and (b).
The treaty says that the treaty, any supplementing agreements and arrangements, and anything done under them, do not affect the legal positions of the UK and of Spain on sovereignty and jurisdiction. It also says they must not form the basis for any claim or denial of sovereignty, including in legal proceedings or otherwise. Each of the seven administrative arrangements records, in its opening statements, that it does not affect those legal positions. It also records that it will not be the basis for any claim or denial of sovereignty. A footnote in the treaty says the same for the territory on which the airport is located.
Article 2 says the treaty, any supplementing agreements and arrangements, and anything done under them, are without prejudice to the legal positions of the UK and of Spain on sovereignty and jurisdiction, and "shall not constitute the basis for any assertion or denial of sovereignty, including in legal proceedings or otherwise". Each of the seven administrative arrangements records, in its opening recitals, that it is without prejudice to those legal positions and will not constitute the basis for any assertion or denial of sovereignty. A footnote to Article 271(d) says the same for the territory on which the airport is located.
The treaty's part on dispute settlement does not apply to any disputes about sovereignty and jurisdiction. Suppose the responding Party submits a reasoned statement to the arbitration tribunal. The statement is that the request may affect the legal position of the UK or of Spain on sovereignty and jurisdiction. In that case, the tribunal must not decide on those matters, or on any matter that requires or implies such a decision. It must also immediately declare that it has no jurisdiction on them.
Part Six, on dispute settlement, "does not apply to any disputes with regard to sovereignty and jurisdiction". If the respondent Party submits a reasoned statement to the arbitration tribunal that the request may affect the legal position of the UK or of Spain with regard to sovereignty and jurisdiction, the tribunal must not decide on those matters, or on any matter that requires or implies such a decision, and "shall immediately declare its lack of jurisdiction" on them (Article 301(6)).
What the treaty requires of Gibraltar in each area is set out in the entries on that subject (for example 1.30 on state aid and 1.38 on new EU law).
Where it is written — Article 2; Article 271(d), footnote; Article 301(6); the opening recitals of arrangements 1 to 7.
The UK, for Gibraltar, must have in its law the same provisions as those in certain EU acts. It must also apply those provisions effectively. These are the EU acts listed in the provisions and annexes of the treaty to which this rule applies. On the conditions described in the next sentences, this extends to later EU acts that amend, replace, supplement or implement them, or that deal with the same subject. The EU must immediately notify each later act it adopts. Within 30 days, the UK, for Gibraltar, must notify its decision whether to accept the act and put it into its law. If constitutional steps are needed, it must say so in that notification. It must also apply the same rules provisionally, as far as possible, from the date the later act enters into force until it informs the EU that those steps are complete.
The UK, for Gibraltar, must have in its law, and effectively apply, the same provisions as those in the EU acts listed in the provisions and Annexes of the treaty to which Article 19 applies. Under the conditions in Article 19(2) to (4), this extends to later EU acts that amend, replace, supplement or implement them, or that deal with the same subject (Article 19(1)). The EU must immediately notify each later act it adopts (Article 19(2)). Within 30 days, the UK, for Gibraltar, must notify its decision whether to accept the act and implement it into its law (Article 19(3)). If constitutional steps are needed, it must say so in that notification and, from the entry into force of the later act until it informs the EU that those steps are complete, apply the same rules provisionally "to the largest extent possible" (Article 19(4)).
The treaty is to be treated as terminated if the UK, for Gibraltar: (a) notifies that it does not accept the act; (b) makes no notification within the 30 days; or (c) does not inform the EU, no later than six weeks after the act enters into force, that it has implemented it. This happens unless the Cooperation Council, after carefully examining ways to continue the treaty, decides otherwise within 90 days of the notification in (a) or the end of the time limit in (b) or (c). Termination then takes effect three months after the 90-day period ends. A separate rule applies to later acts on the airport that amend, replace, supplement or implement the EU acts listed in one of the treaty's annexes, or deal with their subject.
The treaty "shall be considered terminated" if the UK, for Gibraltar: (a) notifies that it does not accept the act; (b) makes no notification within the 30 days; or (c) does not inform the EU, at the latest six weeks after the act enters into force, that it has implemented it. This happens unless the Cooperation Council, after a careful examination of ways to continue the treaty, "decides otherwise within 90 days" of the notification in (a) or the end of the time limit in (b) or (c). Termination then takes effect three months after the 90-day period ends (Article 19(5)). A separate rule applies to later acts on the airport that amend, replace, supplement or implement the acts listed in Annex 25, or deal with their subject (Article 273(4) to (6)).
The Cooperation Council is the joint body of the EU and the UK, for Gibraltar. It is co-chaired by a Member of the European Commission and a representative of the UK Government at ministerial level. It adopts decisions and makes recommendations by mutual consent. Under the Concordat, the Government of Gibraltar nominates people to it, alongside the relevant UK Minister.
The Cooperation Council is the joint body of the EU and the UK, for Gibraltar. It is co-chaired by a Member of the European Commission and a representative of the Government of the UK at ministerial level (Article 22(1) and (2)). It adopts decisions and makes recommendations "by mutual consent" (Article 24(2)). Under the Concordat, the Government of Gibraltar nominates people to it, alongside the relevant UK Minister.
Still open: see 2.43.
Where it is written — Article 19(1) to (5); Article 22(1), (2); Article 24(2); Article 273(4) to (6); the Concordat (Cooperation).
The two sides to the treaty are the EU and the UK, for Gibraltar. Either side may end the treaty by written notice through diplomatic channels. The treaty then stops being in force on the first day of the twelfth month after the notice. The EU-UK treaty committee on the circulation of persons must finish an evaluation of the treaty's part on the circulation of persons no later than four years after that part comes into force. After that evaluation, the EU, including at Spain's request, and the UK may end the treaty, on the same timing. Where Spain has asked, the EU must take the necessary steps under its own internal procedures to end the treaty. The treaty is also treated as ended in certain other cases it sets out, unless the Cooperation Council decides otherwise (see 1.38). A declaration of the Council of the EU and the European Commission of 31 March 2026 says that any EU measure carrying out the treaty, including ending it, will require Spain's prior agreement. It adds that this does not affect the powers of the EU or the prerogatives of the EU institutions.
The Parties are the EU and the UK, for Gibraltar (Article 3(1)(a)). Either Party may end the treaty by written notice through diplomatic channels. It then ceases to be in force on the first day of the twelfth month after the notice (Article 334). After the evaluation of Part Two, which the EU-UK treaty committee on the circulation of persons must complete at the latest four years after that Part comes into force (Article 65), "the Union, including at the request of the Kingdom of Spain, and the United Kingdom may terminate this Agreement", on the same timing. Where Spain has asked, "the Union shall take the necessary steps in accordance with its internal procedures" to end it (Article 66). The treaty is also "considered terminated" in the cases set out in Article 19(5), unless the Cooperation Council decides otherwise (see 1.38). The Declaration of the Council and the Commission of 31 March 2026 says that any EU measure implementing the treaty, including termination, will require the prior agreement of Spain, "without prejudice to the competences of the Union and the prerogatives of the institutions".
On the UK side, the Concordat says the UK Government will use its powers under either of the two treaty provisions it names only after full consultation with the Government of Gibraltar. It will not, other than in the most exceptional circumstances, take steps towards ending the treaty unless one of two things supports ending it. The first is a motion carried by at least three-quarters of the total number of Members of the Gibraltar Parliament. The second is a simple majority of the votes cast in a referendum of all persons entitled to vote in elections to the Gibraltar Parliament. The UK Minister's letter of 13 July 2026 says these provisions cover both a request from Gibraltar to end the treaty and a case where the UK Government were minded to end it without such a request (see 1.36).
On the UK side, the Concordat says the UK Government will use its powers under Article 66 or 334 only after full consultation with the Government of Gibraltar. It will not, other than in the most exceptional circumstances, take steps towards ending the treaty unless one of two things supports ending it. The first is a motion carried by at least three-quarters of the total number of Members of the Gibraltar Parliament. The second is a simple majority of the votes cast in a referendum of all persons entitled to vote in elections to the Gibraltar Parliament. The UK Minister's letter of 13 July 2026 says these provisions cover both a request from Gibraltar to end the treaty and a case where the UK Government were minded to end it without such a request (see 1.36).
The Chief Minister told a House of Lords committee on 15 September 2026 that membership can be decided in a number of different ways if the people of Gibraltar, using their own sovereign will, decide they wish to leave that club (corrected transcript). The treaty gives the power to end it to the parties to the treaty. The Concordat sets out how a motion of the Gibraltar Parliament or a referendum bears on the UK Government's use of that power.
The Chief Minister told a House of Lords committee on 15 September 2026 that membership "can be determined" ... "in a number of different ways should the people of Gibraltar, in the exercise of their own sovereign will, so determine should they wish to leave that club" (corrected transcript). The treaty gives the power to end it to the Parties (Articles 66 and 334). The Concordat sets out how a motion of the Gibraltar Parliament or a referendum bears on the UK Government's use of that power.
Where it is written — Articles 3(1)(a), 19(5), 65, 66 and 334; Declaration of the Council and the Commission, 31 March 2026; the Concordat (Termination and Suspension); the UK Minister's letter of 13 July 2026; House of Lords European Affairs Committee, 15 September 2026, corrected oral evidence.
Suspension. The treaty says this applies regardless of another of its provisions, and with full respect for the two sides' responsibilities for law and order, internal security and their section of the external borders. Either side may, after the two sides have consulted each other, temporarily suspend carrying out its obligations under the treaty's rules on general principles, border crossing, safeguards (which include residence and police cooperation), implementation and enforcement, and law enforcement and judicial cooperation. There are two grounds: serious failure to respect commitments under the part of the treaty that holds those rules, or where a side considers that it is exposed to a serious and persistent threat to internal security because there are no controls between the EU and Gibraltar. The EU will take Spain's opinion properly into account. The side must notify the other without delay through the Cooperation Council, stating how long the suspension is to last. The suspension takes effect on the eighth day of the notification, or on a later date the notification states. The EU countries and the UK, for Gibraltar, must then reinstate border control between the EU and Gibraltar.
Suspension. Article 67(1) applies "Notwithstanding Article 334" and with full respect for the Parties' responsibilities for law and order, internal security and their section of the external borders. Either Party, "after consultations with each other", may temporarily suspend the implementation of its obligations under Titles I to V of Part Two. Those are the Titles of Part Two on general principles, border crossing, safeguards (which include residence and police cooperation), implementation and enforcement, and law enforcement and judicial cooperation. There are two grounds: serious non-respect of commitments under Part Two, or where a Party considers that it is exposed to a serious and persistent threat to internal security because there are no controls between the EU and Gibraltar. The EU "will take the opinion of the Kingdom of Spain duly into account" (Article 67(1)). The Party must notify the other without delay through the Cooperation Council, stating how long the suspension is to last. The suspension takes effect on the eighth day of the notification or on a later date it states, and the EU countries and the UK, for Gibraltar, are then to reinstate border control between the EU and Gibraltar (Article 67(2)).
Arrangements. Each of the seven arrangements may be ended by either Participant, the UK, for Gibraltar, or Spain, by written notice through diplomatic channels. It stops having effect on the first day of the twelfth month after the notice, and it stops being in force if the treaty is terminated (each arrangement's final provisions say so). The treaty says that some of its parts are to stop applying: the parts on general principles, border crossing, safeguards (including residence and police cooperation) and implementation; the part on customs, indirect taxation and trade; and the part on social security coordination. They are to stop applying from the day the arrangements referred to in eight of its articles and in the social security protocol are suspended or terminated. They apply again when the suspension is lifted or new arrangements are concluded.
Arrangements. Each of the seven arrangements may be ended by either Participant, the UK, for Gibraltar, or Spain, by written notice through diplomatic channels. It ceases to have effect on the first day of the twelfth month after the notice, and it ceases to be in force if the treaty is terminated (each arrangement's final provisions). Article 336(5) says that "Titles I to IV of Part Two, Title II of Part Three and Title III of Part Four shall cease to apply" from the day the arrangements referred to in Articles 29, 33, 38, 55, 56, 251, 260 and 265 and in the social security protocol are suspended or terminated, and apply again when the suspension is lifted or new arrangements are concluded. Those Titles cover, in Part Two, general principles, border crossing, safeguards (including residence and police cooperation) and implementation; in Part Three, customs, indirect taxation and trade; and in Part Four, social security coordination.
What this rule of the treaty does not say. It names no other part of the treaty. It does not say expressly that the rest of the treaty, such as the rules on the level playing field and state aid or the treaty's rule on applying EU acts, continues to apply. Nor does it say how that rule on EU acts would then apply to EU acts in the parts that have stopped applying. It also does not say whether ending or suspending one arrangement is enough, or whether all of them must end, because it refers to the administrative arrangements as a group. This rule does not settle these points (see 2.43).
What Article 336(5) does not say. It names no other Part or Title. It does not say in terms that the rest of the treaty, such as the level playing field and state aid (Part Three, Title I) or Article 19, continues to apply, or how Article 19 would then apply to EU acts in the Titles that have ceased. It also does not say whether ending or suspending one arrangement is enough, or whether all of them must end, because it refers to "the administrative arrangements" as a group. Article 336(5) does not settle these points (see 2.43).
Goods. This applies where both of the following have happened. First, the independent consultative body that the treaty sets up has established a distortion. Second, the UK, for Gibraltar, has not adjusted its indirect tax rates as that body recommends, within the limits the treaty sets for those rates. In that case, the EU may use a safeguard procedure if it considers it appropriate and either of the two sets of conditions the treaty lays down for it is met. It must notify the UK, for Gibraltar, and enter into immediate consultations. If no solution is reached after 10 working days, the EU may, for up to 30 days, levy on the goods concerned the VAT and excise of the EU country of the designated customs post, when opening their transit to Gibraltar. That period may be extended by further 30-day periods while the conditions persist, with notice at least four working days before each extension. Separately, in the cases the treaty lists, the EU or the UK, for Gibraltar, may suspend the application of the treaty. In those cases, the EU may instead take the other measures the treaty provides for. The side that wants to act must first notify the Cooperation Council; if no solution is agreed within three months, it may act on its own, for periods of up to three months that may be renewed.
Goods. This applies where both of the following have happened. First, the independent consultative body set up under Article 248(5) has established a distortion. Second, the UK, for Gibraltar, has not adjusted its indirect tax rates as that body recommends, within the limits the treaty sets for those rates (Article 248(6)). In that case, the EU may use a safeguard procedure if it considers it appropriate and the conditions in Article 249(1) or (2) are met. It must notify the UK, for Gibraltar, and enter into immediate consultations (Article 249(3)). If no solution is reached after 10 working days, the EU may, for up to 30 days, levy on the goods concerned the VAT and excise of the EU country of the designated customs post, when opening their transit to Gibraltar (Article 249(4)). That period may be extended by further 30-day periods while the conditions persist, with notice at least four working days before each extension (Article 249(5) to (7)). Separately, in the cases listed in Article 252(2), the EU or the UK, for Gibraltar, may suspend the application of the treaty. In those cases, the EU may alternatively take the measures in Article 252(3). The Party must first notify the Cooperation Council; if no solution is agreed within three months, it may act unilaterally, for periods of up to three months that may be renewed (Article 252(4) and (5)).
Who decides on each side. The Council and Commission declaration of 31 March 2026 says any measure the EU takes in implementing the treaty will require the prior agreement of Spain. This includes amendments, remedial measures, suspending all or part of the treaty, and ending it. This does not affect the powers of the EU and the special powers of its institutions. Under a Council decision of 2026, the Commission takes the EU's decisions on a suspension under one particular provision of the treaty, named in the texts, and on measures under two other provisions of the treaty, after informing the Council. It consults Spain before adopting any decision on the basis of that Council decision. Spain must inform the Council and the Commission in advance before the implementation plan or the administrative arrangements are suspended or ended, so that the Council can exchange views first, and Spain must take account of the views expressed. Spain must also inform them of a suspension or ending by the UK. On the UK side, the Concordat provides for full consultation with the Government of Gibraltar before a suspension under that same provision of the treaty, with its opinion taken properly into account. It also provides that, other than in the most exceptional circumstances, the UK will seek the Gibraltar Government's prior agreement before ending an administrative arrangement in an area of the Gibraltar Government's responsibilities (see 1.36).
Who decides on each side. The Council and Commission declaration of 31 March 2026 says any measure taken by the EU in implementing the treaty, "including amendments, remedial measures, suspension of application of all or parts of the Agreement and termination", will require the prior agreement of Spain, "without prejudice to the competences of the Union and the prerogatives of the institutions". Under Council , the Commission takes the EU's decisions on an Article 67 suspension and on measures under Articles 249 and 252, after informing the Council (Article 4), and consults Spain before adopting any decision on the basis of that Decision (Article 5). Spain must inform the Council and the Commission in advance of the suspension or termination of the implementation plan or of the administrative arrangements, so that the Council can exchange views first, and must take account of the views expressed (Article 6(1)). It must also inform them of a suspension or termination by the UK (Article 6(2)). On the UK side, the Concordat provides for full consultation with the Government of Gibraltar before an Article 67 suspension, with its opinion taken duly into account. It also provides that, other than in the most exceptional circumstances, the UK will seek the Gibraltar Government's prior agreement before ending an administrative arrangement in an area of the Gibraltar Government's responsibilities (see 1.36).
Where it is written — Articles 67, 248(5) and (6), 249, 252 and 336(5); final provisions of arrangements 1 to 7; Declaration of the Council and the Commission, 31 March 2026; Council , Articles 4 to 6; the Concordat.
No article of the treaty was found that lists the subjects it leaves out. Its seven parts set out what it covers. In order, they cover: general and institutional provisions and civil nuclear cooperation; the circulation of persons, including border crossing, residence, police cooperation, law enforcement and judicial cooperation, and anti-money laundering; the level playing field, including state aid, taxation, labour and environment, then customs, indirect taxation and goods, transport by air, road and sea, and exceptions; frontier workers and social security coordination; financial provisions; dispute settlement; and final provisions.
No article of the treaty was found that lists the subjects it leaves out. Its Parts and Titles set out what it covers. Part One covers general and institutional provisions and civil nuclear cooperation. Part Two covers the circulation of persons, including border crossing, residence, police cooperation, law enforcement and judicial cooperation, and anti-money laundering. Part Three covers the level playing field, including state aid, taxation, labour and environment, then customs, indirect taxation and goods, transport by air, road and sea, and exceptions. Part Four covers frontier workers and social security coordination. Part Five covers financial provisions. Part Six covers dispute settlement. Part Seven covers final provisions.
There is no Part, Title or Chapter on trade in services in general. The services the treaty deals with include air, road and maritime transport and certain ambulance services. A subject not named in a Part or Title can still be covered by a rule that is. For example, the state-aid rules apply to aid to a business providing services to the extent that the aid has, or could have, an effect on trade in goods or investment between the EU and Gibraltar. The 2019 tax agreement between the UK and Spain regarding Gibraltar is a separate treaty (see 1.27 and 1.29).
There is no Part, Title or Chapter on trade in services in general. The services the text deals with include air, road and maritime transport (Articles 271 to 286) and certain ambulance services (Article 276(2) and (3)). A subject not named in a Part or Title can still be reached by a rule that is. For example, the state-aid rules apply to aid to a business providing services "insofar as the aid has, or could have, an effect on trade in goods or investment between the Union and Gibraltar" (Article 201(1)(b)). The 2019 tax agreement between the UK and Spain regarding Gibraltar is a separate treaty (see 1.27 and 1.29).
Where it is written — the treaty's table of contents; Articles 201(1), 271 to 286; the 2019 tax agreement.
Disputes about how the treaty is read and applied are between its two parties. These are the EU and the UK, for Gibraltar. Such disputes go to an arbitration tribunal, a panel of independent arbitrators. Some provisions are outside this procedure. Among them are the treaty's provision on sovereignty, its part on law enforcement and judicial cooperation, and parts of its rules on the level playing field. A dispute may raise a question on the meaning of EU law in an EU act referred to in the treaty. Where it does, the tribunal must ask the Court of Justice of the European Union, and that Court's ruling binds the tribunal. The tribunal's rulings bind the EU and the UK. They do not create any rights or obligations for individuals or for companies and other organisations.
Disputes about how the treaty is read and applied are between its two Parties: the EU and the UK, for Gibraltar (Articles 3(1)(a), 300 and 301(1)). They go to an arbitration tribunal, a panel of independent arbitrators (Part Six). Some provisions are outside this procedure, among them Article 2 on sovereignty, Title V of Part Two on law enforcement and judicial cooperation, and parts of the level-playing-field Title (Article 301(2)). Where a dispute raises a question on the meaning of EU law in an EU act referred to in the treaty, the tribunal must ask the Court of Justice of the European Union, and that Court's ruling binds the tribunal (Article 312(1)). The tribunal's rulings bind the EU and the UK and "shall not create any rights or obligations with respect to natural or legal persons" (Article 321(2)).
The treaty says that nothing in it is to be read as giving persons any rights, or placing any obligations on them, other than those created between the Parties under public international law. It also says the treaty is not to be read as allowing it to be relied on directly in the Parties' legal systems. This rule opens by saying that it does not affect two paragraphs of another treaty article, the treaty's frontier-worker rules and one article of the social security protocol. For the EU, it also makes an exception for one further part of the treaty. The rule does not itself say what rights, if any, those provisions give. Each Party must ensure that its courts or tribunals can hear state-aid claims from interested parties, such as competitors and trade associations, where the interested party is entitled to bring the claim under that Party's law.
Article 21(1) says that nothing in the treaty "shall be construed as conferring rights or imposing obligations on persons other than those created between the Parties under public international law", nor as allowing it to be relied on directly in the Parties' legal systems. The article opens "Without prejudice to" Article 19(1) and (2), Titles I and II of Part Four (frontier workers) and Article SSC.70 of the social security protocol, and, for the EU, makes an exception for Title V of Part Two. It does not itself say what rights, if any, those provisions give. Each Party must ensure that its courts or tribunals can hear state-aid claims from "interested parties", such as competitors and trade associations, where the interested party has standing under that Party's law (Article 206(1)(d) and (2)).
Submissions from outside the dispute (amicus curiae). The treaty says the arbitration tribunal must consider such submissions from individuals of either side or from legal persons established in either side, in line with the rules of procedure in an annex to the treaty. Under those rules, the tribunal may receive written submissions it has not asked for, unless the two sides agree otherwise within five days after the tribunal is set up. Such submissions may come from individuals of either side or from legal persons established in the territory of either side that are independent from the governments of the two sides. The rules set conditions. Among them, a submission must reach the tribunal within 10 days of the tribunal being set up, be no longer than 15 pages including annexes, and be directly relevant to a factual or a legal issue the tribunal is considering. It must also describe the sender and the sender's interest in the proceedings. The two sides may comment on such submissions. The tribunal does not have to address the arguments in them in its report.
Submissions from outside the dispute ("amicus curiae"). Article 318(3) says the tribunal "shall consider amicus curiae submissions from natural persons of a Party or legal persons established in a Party in accordance with Annex 29". Under Annex 29, rule 42, unless the Parties agree otherwise within five days after the tribunal is established, the tribunal "may receive unsolicited written submissions from natural persons of a Party or legal persons established in the territory of a Party that are independent from the governments of the Parties". Rule 42 sets conditions. Among them, a submission must reach the tribunal within 10 days of its establishment, be no longer than 15 pages including annexes, and be "directly relevant to a factual or a legal issue under consideration by the arbitration tribunal"; it must also describe the sender and its interest in the proceedings. The Parties may comment on such submissions (rule 43). The tribunal need not address their arguments in its report (rule 44).
Courts named in the texts. For an appeal against a Spanish ban on a resident travelling into the EU countries that apply the Schengen rules in full, the treaty names a national court of Spain. Against withdrawal of a residence permit at Spain's request, the treaty gives a right of appeal in a national court, without saying which court. The treaty also says that private persons or companies that take legal action against the airport joint venture or the company running the airport may do so in line with the relevant domestic, EU or international instruments. This includes taking action through the courts of the UK, for Gibraltar, or of an EU country, as appropriate. In Gibraltar, proceedings brought under the Treaty Act or based on it, including appeals and applications, are to be dealt with in the same way as applications for judicial review. This applies with any changes that are needed (Gibraltar's Supreme Court (Amendment) Rules 2026).
Courts named in the texts. Article 46(2) names "a national court of the Kingdom of Spain" for an appeal against a Spanish ban on a resident travelling into the EU countries that apply the Schengen rules in full. Article 52(3) gives "a right of appeal in a national court" against withdrawal of a residence permit at Spain's request, without saying which court. Article 274(3) says that private persons or companies that litigate against the airport joint venture or the company running the airport may do so in line with the relevant domestic, EU or international instruments, including "through the courts of the United Kingdom, in respect of Gibraltar, or of a Member State, as appropriate". In Gibraltar, proceedings under or by virtue of the Treaty Act, including appeals and applications, are to be treated in the same manner as applications for judicial review, subject to any necessary modifications (Supreme Court (Amendment) Rules 2026, ).
Still open: see 2.49.
Where it is written — Articles 3(1)(a), 21(1), 46(2), 52(3), 206, 274(3), 300, 301, 312, 318(3), 321(2); Annex 29, rules 42 to 44; .
The motion calling on the UK to sign and ratify the treaty was put forward on 3 March 2026. It was passed, with amendments, on 4 March 2026 by 17 votes to none (Hansard, 4 March 2026, afternoon, pages 31 and 32). The Concordat refers to it as the motion of the Gibraltar Parliament of 3 March 2026.
The motion calling on the UK to sign and ratify the treaty was moved on 3 March 2026 and carried, as amended, on 4 March 2026 by 17 votes to none (Hansard, 4 March 2026, afternoon, pages 31 and 32). The Concordat refers to it as "the motion of the Gibraltar Parliament of 3 March 2026".
The Chief Minister certified the Treaty on Gibraltar and the European Union Bill 2026 under the Constitution as too urgent to wait the usual six weeks after publication (Hansard, 30 March 2026). The second reading was debated on 30 March. For the Opposition, Dr K Azopardi said they would support it with misgivings also (same Hansard). On 31 March the Bill passed its third reading by 14 votes to none, with three Members absent (Hansard, 31 March 2026).
The Chief Minister certified the Treaty on Gibraltar and the European Union Bill 2026 under section 35(3) of the Constitution as too urgent to wait the usual six weeks after publication (Hansard, 30 March 2026, morning, page 3). The second reading was debated on 30 March. For the Opposition, Dr K Azopardi said: "we will support it with misgivings also" (same Hansard, page 14). On 31 March the Bill passed its third reading by 14 votes to none, with three Members absent (Hansard, 31 March 2026, morning, pages 31 and 32).
Under the Act (Gibraltar's treaty law), the Government may make Implementation Regulations. These may make any provision that appears to the Government to be necessary or useful for an implementation purpose. In particular, they may make any kind of provision that could be made by an Act of Parliament, including changes to the Act itself. They must be laid before Parliament as soon as practicable after they are made. They may take effect before they are laid, where urgency makes this necessary. The part of the Act that gives this power does not require Parliament to approve them. The Chief Minister must publish a Treaty Implementation Report and lay it before Parliament at times that appear appropriate to the Chief Minister, but at least once in each calendar year after the treaty began to apply provisionally. The section How Gibraltar's law was changed for the treaty sets out these regulations.
Under the Act, the Government may make Implementation Regulations, which may "make any provision that appears to the Government to be necessary or expedient for an implementation purpose" (section 13(1)) and, in particular, "make provision of any kind that could be made by Act of Parliament (including modifying this Act)" (section 13(2)(a)). They "shall be laid before Parliament as soon as practicable after being made" and may take effect before being laid "where necessary by reason of urgency" (section 13(4) and (5)). Section 13 does not require Parliament to approve them. The Chief Minister must publish and lay before Parliament a Treaty Implementation Report at such times as appear appropriate to the Chief Minister, but "not less than once in each calendar year after" provisional application began (section 21(1) and (2)). The section How Gibraltar's law was changed for the treaty sets out these regulations.
Still open: see 2.49.
Where it is written — Constitution, section 35(3); the Act, sections 13 and 21; Hansard, 4 March 2026 (afternoon), 30 March 2026 (morning) and 31 March 2026 (morning); the Concordat.
The Concordat of 14 July 2026 is between the UK Government and the Government of Gibraltar. The EU and Spain are not parties to it. It records that the UK took on its obligations in the treaty with the consent of His Majesty's Government of Gibraltar. The Government of Gibraltar is responsible for implementing and enforcing the parts of the treaty that fall within its responsibilities under the Constitution. The UK stays responsible for Gibraltar's external relations with the EU and Spain, and for Gibraltar's defence, airspace control and military installations. This does not affect a provision of the Constitution that the Concordat names. The Governor stays responsible for the Governor's special responsibilities under the Constitution, such as internal security, including the police.
The Concordat of 14 July 2026 is between the UK Government and the Government of Gibraltar. The EU and Spain are not parties to it. It records that the UK's obligations in the treaty were "entered into with the consent of His Majesty’s Government of Gibraltar". The Government of Gibraltar is responsible for implementing and enforcing the provisions of the treaty that fall within its responsibilities under the Constitution. Without prejudice to section 47(3) of the Constitution, the UK stays responsible for Gibraltar's external relations with the EU and Spain, and for Gibraltar's defence, airspace control and military installations. The Governor stays responsible for the Governor's special responsibilities under the Constitution, such as internal security, including the police.
The Government of Gibraltar nominates people to the Cooperation Council, alongside the relevant UK Minister, and to each EU-UK treaty committee. On issues within the Gibraltar Government's responsibilities under the Constitution, the UK Government will not, other than in the most exceptional circumstances, adopt positions or make decisions in those bodies without the Gibraltar Government's agreement. The same exception, other than in the most exceptional circumstances, also applies to three other commitments. First, the UK will seek the Gibraltar Government's agreement before taking significant actions under the treaty at the level of the parties to the treaty in areas of the Gibraltar Government's responsibilities. Examples are amending the treaty, or entering into, amending or ending a supplementing agreement or an administrative arrangement. Second, where a dispute concerns an issue within the Gibraltar Government's responsibilities, the UK will fully consult it and follow its wishes and views. Third, the UK Government will not take steps towards ending the treaty unless one of two things supports ending it. The first is a motion carried by a majority of at least three-quarters of the total number of Members of the Gibraltar Parliament. The second is a simple majority of the votes cast in a referendum of all persons entitled to vote in elections to the Gibraltar Parliament. The UK Government will use its powers under the treaty to end the treaty only after full consultation with the Government of Gibraltar. It will use its powers under the treaty to suspend obligations only after full consultation with the Government of Gibraltar, and will take its opinion properly into account.
The Government of Gibraltar nominates people to the Cooperation Council, alongside the relevant UK Minister, and to each EU-UK treaty committee. On issues within the Gibraltar Government's responsibilities under the Constitution, the UK Government will not, "other than in the most exceptional circumstances", adopt positions or make decisions in those bodies without the Gibraltar Government's agreement. The same words qualify three other undertakings. First, the UK will seek the Gibraltar Government's prior agreement before taking significant actions under the treaty at the Party level in areas of the Gibraltar Government's responsibilities, such as amending the treaty, or entering into, amending or ending a supplementing agreement or an administrative arrangement. Second, where a dispute concerns an issue within the Gibraltar Government's responsibilities, the UK will fully consult it and follow its wishes and views. Third, the UK Government will not take steps towards ending the treaty unless ending it is supported by a motion carried by "a majority of at least three-quarters of the total number" of Members of the Gibraltar Parliament, or by "a simple majority of the votes cast in a referendum" of all persons entitled to vote in elections to the Gibraltar Parliament. The UK Government will use its powers to end the treaty under Article 66 or 334 "only following full consultation" with the Government of Gibraltar. It will use its powers to suspend obligations under Article 67 only after full consultation with the Government of Gibraltar, and will take its opinion duly into account.
In his letter of 13 July 2026, the UK Minister of State, Stephen Doughty, wrote that he considered the UK would act against Gibraltar's wishes only in the most extreme cases, such as where there was grave impact on the UK's essential interests. He wrote that, quite frankly, he considered it inconceivable that such circumstances would ever arise. He wrote that this applies with particular force to the Concordat's termination and suspension provisions. These cover both a request from Gibraltar to end the treaty and a case where the UK Government were considering ending it without such a request. He wrote that, after signature and provisional application, he would welcome a structured discussion between the two Governments on any issues that either side thinks would merit further consideration in light of the new Treaty framework.
In his letter of 13 July 2026, the UK Minister of State, Stephen Doughty, wrote that he considered "it would only be in the most extreme cases, such as where there was grave impact on the United Kingdom’s essential interests" that the UK would act against Gibraltar's wishes, and: "Quite frankly, I consider it inconceivable that such circumstances would ever arise." He wrote that this applies with particular force to the Concordat's termination and suspension provisions, which cover both a request from Gibraltar to end the treaty and a case where the UK Government were minded to end it without such a request. He wrote that, following signature and provisional application, he "would welcome a structured discussion between our respective Governments" on any issues that either side considers "would merit further consideration in light of the new Treaty framework".
On 2 July 2026, before the Concordat was signed, the Chief Minister told Parliament that there would be no circumstances in which the UK would do anything under the terms of the agreement that would be contrary to the position of the people of Gibraltar (the page's quotation of his words leaves out some words) (Hansard, 2 July 2026, afternoon, page 28). The Concordat, as signed, uses the exception other than in the most exceptional circumstances, set out above.
On 2 July 2026, before the Concordat was signed, the Chief Minister told Parliament that "there would be no circumstances in respect of" ... "which anything would be done under the terms of the agreement" by the UK "which would be contrary to the position of the people of Gibraltar" (Hansard, 2 July 2026, afternoon, page 28). The Concordat, as signed, uses the qualification "other than in the most exceptional circumstances" set out above.
Still open: see 2.48.
Where it is written — the Concordat (Responsibilities, Cooperation, Significant Actions, Dispute resolution, Termination and Suspension); the UK Minister's letter of 13 July 2026; Hansard, 2 July 2026 (afternoon), page 28.
It is a paper titled Proposed framework for a UK-EU legal instrument setting out Gibraltar's future relationship with the EU. It was attached to letters of 31 December 2020 to the Secretaries-General of the European Commission and of the Council, one from the UK's Ambassador to the European Union and one from Spain's representation to the EU. No publication of it by the UK Government, the Government of Spain or the Government of Gibraltar has been found. The copy held is the reproduction in Cuadernos de Gibraltar – Gibraltar Reports, no. 4 (University of Cádiz, 2021). On 15 January 2021 the Chief Minister told Parliament that it had been agreed not to publish it at least until the European Commission had considered it, and that a newspaper had now published it. He also said that the framework has no legal value in public international law on its own (Hansard, 15 January 2021, afternoon, page 17). The treaty, the seven arrangements and the Concordat do not refer to it.
It is a paper titled "Proposed framework for a UK-EU legal instrument setting out Gibraltar's future relationship with the EU". It was attached to letters of 31 December 2020 to the Secretaries-General of the European Commission and of the Council, one from the UK's Ambassador to the European Union and one from Spain's representation to the EU. No publication of it by the UK Government, the Government of Spain or the Government of Gibraltar has been found. The copy held is the reproduction in Cuadernos de Gibraltar – Gibraltar Reports, no. 4 (University of Cádiz, 2021). On 15 January 2021 the Chief Minister told Parliament that it had been agreed not to publish it at least until the European Commission had considered it, and that it "has now been published by a newspaper". He also said: "The framework has no public international legal value of itself" (Hansard, 15 January 2021, afternoon, page 17). The treaty, the seven arrangements and the Concordat do not refer to it.
What the two texts say, side by side:
Frontex. The framework said that, during an implementation period, Spain, in agreement with the Gibraltar authorities, "shall request operational assistance from the European Border and Coast Guard Agency" for some tasks related to Schengen checks and external border protection, and that a joint operation with the Agency "may thus be established for a period of 4 years" (paragraph 10). The Government's statement of 31 December 2020 said: "This will be managed by the introduction of a FRONTEX operation for the control of entry and exit points from the Schengen area at the Gibraltar entry points" (press release 946/2020). The treaty and the seven arrangements do not mention Frontex or the Agency. Article 29(5) gives the border checks at the port and airport to the competent authorities of the UK, for Gibraltar, and of Spain.
The airport. The framework: "Spanish and Gibraltar officials will share office space at a facility at the airport to be created for this purpose" (Annex 1, paragraph 2). Arrangement : "The Second Line Checks Area will be a shared working space" (paragraph 2.1.2).
Residence permits. The framework: "Gibraltar authorities will take due account of any eventual opposition that may be formulated by Spain" (Annex 1, paragraph 5). The treaty: Spain's competent authorities may object within 28 days, which Spain may extend by up to 14 days, where the applicant is considered, in accordance with the Schengen rules, a threat to public policy, internal security, public health or the international relations of an EU country. In that case the competent authorities of the UK, for Gibraltar, "shall not issue or renew the residence permit" (Article 50(3) and (4)).
Ending. The framework said that if either side was not satisfied with the results at the end of the implementation period, "the agreement will be terminated at the end of that period" (paragraph 10). The treaty: after the evaluation of Part Two, the EU, including at Spain's request, and the UK "may terminate" the treaty (Article 66).
Still open: see 2.47.
Where it is written — the framework of 31 December 2020 and its covering letters (as reproduced in Cuadernos de Gibraltar no. 4, 2021), paragraphs 4 and 10 and Annex 1, paragraphs 2 and 5; HM Government of Gibraltar press release 946/2020; Hansard, 15 January 2021 (afternoon), page 17; Articles 29(5), 50(3) and (4) and 66; arrangement 4, paragraph 2.1.2.
Each entry says what the texts say, where they stop, what is not yet published or settled, and what would settle it.
A statement by the Government of Gibraltar depends on this: a written answer to a question from the Hon G Origo, laid for the July 2026 meeting (the record names neither the answering Minister nor the date of the answer). The words are in entry 230 of the section on what has been said. No held text settles it. The treaty bars border checks on people moving between Gibraltar and the Schengen countries, though such checks may be brought back for a time. It lets the Gibraltar authorities carry out controls and checks on goods carried by travellers at the land border when this is considered necessary. It does not say which officers will be on duty at the land frontier, or what they may do about vehicles that are illegal in Gibraltar. That depends on Gibraltar's own laws and operational plans, and none of the held documents sets those out.
A statement by Government of Gibraltar (written answer to Question W18/2026 from the Hon G Origo; the answering Minister is not named in the record) on July 2026 (written answers laid for the July 2026 meeting; the date of the answer is not given in the record) depends on this. The words are in entry 230 of the section on what has been said. No held text settles it. The treaty bars border checks on persons moving between Gibraltar and the Schengen States (Article 30(1)), subject to temporary reinstatement (Article 30(2)). It lets the Gibraltar authorities carry out controls and checks on goods carried by travellers at the land border when considered necessary (Annex 23, Article 22(3)). It does not say which officers will be on duty at the land frontier, or what they may do about vehicles that are illegal in Gibraltar. That depends on Gibraltar's own laws and operational plans, and none of the held documents sets those out.
What is not yet published or settled: which officers will be on duty at the land frontier, and under which Gibraltar law they may deal with vehicles that are illegal in Gibraltar. The treaty bars border checks on persons, and one of its annexes allows controls on travellers' goods; neither says which officers or what they may do about vehicles.
What is not yet published or settled: which officers will be on duty at the land frontier, and under which Gibraltar law they may deal with vehicles that are illegal in Gibraltar. Article 30(1) bars border checks on persons and Annex 23, Article 22(3) allows controls on travellers' goods; neither says which officers or what they may do about vehicles.
What would settle it: Gibraltar's own law and operational plans for the land frontier, which are not held.
Where it is written — the statement graded in entry 230 of the section on what has been said.
The border-checks arrangement says officers in the booths may be in uniform. It says nothing about weapons. The treaty article and the rule in a Gibraltar Legal Notice of 2026 that were checked for this also say nothing about weapons for these officers. The border-checks arrangement also says that operational cooperation between the law enforcement agencies is to be set out in an operational understanding agreed between them. No such understanding was found among the held texts.
Arrangement says officers in the booths "may be in uniform" (paragraph 2.1.4(a)). It says nothing about weapons. Article 33 of the treaty and Gibraltar's Legal Notice 165 of 2026 (regulation 6) say nothing about weapons for these officers either. Arrangement , paragraph 1.1, says that operational cooperation between the law enforcement agencies is to be set out in an operational understanding agreed between them. No such understanding was found among the held texts.
What is not yet published or settled: any rule, in the treaty's arrangements or in Gibraltar law, on whether Spanish officers in the booths or the Second Line Checks Area may carry weapons.
What would settle it: a published rule or statement from the Government of Gibraltar or the UK Government.
Who holds it: the Government of Gibraltar; the UK Government; the Government of Spain.
Where it is written — Article 33; Arrangement , paragraphs 1.1, 2.1.4; Legal Notice 165/2026, regulation 6.
A statement by Deputy Chief Minister (Hon Dr J J Garcia) on 3 March 2026 depends on this. The words are in entry 128 of the section on what has been said. The treaty says the Spanish authorities carry out the functions needed for border control as set out in the Schengen Borders Code (the EU's rules on border checks), and related tasks under EU law. The opening part of the arrangement on Schengen border checks and surveillance says Spain is responsible under EU law as the neighbouring EU country in the Schengen area. Neither says that Spain acts on behalf of the EU. The treaty was searched for wording saying on behalf of the EU, and none was found. The EU decision approving the treaty, or an official explanatory document, would settle how the EU describes this role.
A statement by Deputy Chief Minister (Hon Dr J J Garcia) on 3 March 2026 depends on this. The words are in entry 128 of the section on what has been said. Article 33(1) says the Spanish authorities perform the functions required for border control as set out in the Schengen Borders Code 'and related tasks under Union law'. The preamble to Arrangement says Spain is responsible 'as a matter of Union Law' as the neighbouring EU Schengen country. Neither says that Spain acts 'on behalf of the EU'. The treaty was searched for 'on behalf of the Union'; no match was found. The EU's decision approving the treaty, or an official explanatory document, would settle how the EU describes this role.
What is not yet published or settled: whether the EU decision approving the treaty, or any official explanatory document, says that the Spanish authorities act on behalf of the EU at the Gibraltar border. The treaty's provision on this point and the opening part of the border-checks arrangement do not say it, and the treaty's words 'on behalf of the Union' were not found in it.
What is not yet published or settled: whether the EU's decision approving the treaty, or any official explanatory document, says that the Spanish authorities act on behalf of the EU at the Gibraltar border. Article 33(1) and the preamble to Arrangement do not say it, and the words 'on behalf of the Union' were not found in the treaty.
What would settle it: the EU's decision approving the treaty, or an official explanatory document from the Commission or the Council.
Where it is written — the statement graded in entry 128 of the section on what has been said.
2 statements depend on this: Chief Minister (Hon F R Picardo) on 3 March 2026 (entry 112) and Deputy Chief Minister (Hon Dr J J Garcia) on 3 March 2026 (entry 136).
What is not yet published or settled: how days spent in the Schengen area by residents of Gibraltar are recorded and counted for the 90 in 180 limit. The treaty keeps the limit for them, says no stamp is put in their passports and exempts them from the Entry/Exit System; no held text says how the days are counted.
What is not yet published or settled: how days spent in the Schengen area by residents of Gibraltar are recorded and counted for the 90 in 180 limit. Article 41(1) keeps the limit for them; Article 42(1) says no stamp is affixed and exempts them from the Entry/Exit System; no held text says how the days are counted.
What would settle it: the Schengen rules on counting days and any guidance on how they are applied to residents of Gibraltar; neither is held.
Where it is written — the statements graded in entries 112 and 136 of the section on what has been said.
2.8. How many Article 46 risk assessments have gone to Spain and how many travel prohibitions have followed; and how does section 44 of the Act relate to Article 46?
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
Gibraltar must send Spain a risk assessment at least every three months. It must also tell Spain without delay, giving its grounds, where a resident could pose a serious threat to public policy or internal security, public health or the international relations of an EU country. Gibraltar's Act says a resident could pose a threat, without the word serious. The treaty says Spain decides on a prohibition, where it considers the person a sufficiently serious threat to public policy or internal security, public health or its international relations; the rule does not apply to family members of EU citizens, of any nationality, who come within the EU's free-movement rules for citizens' families, or to family members, of any nationality, of nationals of Iceland, Liechtenstein, Norway, Switzerland, Andorra and San Marino, where agreements made by the EU give those family members free-movement rights equivalent to those of EU citizens' family members. One part of the Act applies where the Government has received a notification from Spain's authorities under that rule of the treaty and the Government has decided that the person is prohibited from leaving Gibraltar. A further part of the Act does not repeat the treaty's words that refer to a national court of Spain. No counts of risk assessments or of travel prohibitions have been published (checked 6 October 2026).
Gibraltar must send Spain a risk assessment at least every three months, and must tell Spain without delay, setting out its grounds, where a resident "could pose a serious threat to public policy or internal security, public health or the international relations of a Member State" (Article 46(1)). The Act says "could pose a threat" (section 44(4)). Article 46(2) says Spain decides on a prohibition, where it considers the person a sufficiently serious threat to public policy or internal security, public health or its international relations; Article 46(4) excludes the family members it lists. Section 44(5) of the Act applies where the Government has received a notification from Spain's authorities under Article 46(2) and "the Government has decided that the person is prohibited from leaving Gibraltar". Section 44(6) does not repeat the treaty's words "before a national court of the Kingdom of Spain". No counts of risk assessments or of travel prohibitions have been published (checked 6 October 2026).
What is not yet published or settled: the number of risk assessments and individual notifications sent to Spain since 15 July 2026; the number of prohibitions Spain has notified; and an explanation of the differences in wording between the Act and the treaty on risk assessments.
What is not yet published or settled: the number of risk assessments and individual notifications sent to Spain since 15 July 2026; the number of prohibitions Spain has notified; and an explanation of the differences in wording between section 44 and Article 46.
What would settle it: the counts, and a published explanation of how section 44 is applied.
Who holds it: the Government of Gibraltar; the Royal Gibraltar Police; the Attorney General.
Where it is written — Article 46(1)-(3); Act, section 44(4)-(6).
The 90-day condition and the statements about it are in 1.14. The Government's Consolidated FAQ report, in the copy fetched on 6 October 2026, does not mention the 90-day count. The Minister of State at the Foreign, Commonwealth and Development Office, Stephen Doughty, told the House of Commons that he would happily write back to the member who had raised some specific points about pensions (House of Commons, 16 July 2026). The question he was answering included the impact of the Residency Regulations on British citizens of retirement age wishing to move permanently to Gibraltar. No such letter has been found (checked 6 October 2026).
The 90-day condition and the statements about it are in 1.14. The Government's Consolidated FAQ report, as held (fetched 6 October 2026), does not mention the 90-day count. The Minister of State at the Foreign, Commonwealth and Development Office, Stephen Doughty, told the House of Commons: "The right hon. Lady made some specific points about pensions, which I will happily write back to her on." (House of Commons, 16 July 2026). The question he was answering included the impact of the Residency Regulations on "British citizens of retirement age wishing to relocate permanently to Gibraltar". No such letter has been found (checked 6 October 2026).
What is not yet published or settled: published guidance for British visitors on how stays in Gibraltar are counted, and the UK Minister's letter.
What would settle it: the guidance, on the Government of Gibraltar's websites or at the airport, and the letter, if placed in the House of Commons Library.
Who holds it: the Government of Gibraltar; the Foreign, Commonwealth and Development Office.
Where it is written — Articles 29(7), 48(2)(b)(ii); House of Commons, 16 July 2026.
3 statements depend on this: Leader of the Opposition (Hon Dr K Azopardi) on 30 March 2026 (entry 380), Parliamentary Under-Secretary of State, Foreign, Commonwealth and Development Office (Lord Wood of Anfield), answering Lord Empey on 29 July 2026 (entry 417) and Andrew Rosindell (Romford) on 16 July 2026 (entry 428).
What is not yet published or settled: the entry conditions for a British visitor before and after the treaty began to apply, and whether the time counts towards the 90 in 180 limit. The treaty sets passport criteria only for exceptional border visas; it makes the two sides' conditions apply together; the entry conditions in the Schengen Borders Code and Gibraltar's present entry law are not held.
What is not yet published or settled: the entry conditions for a British visitor before and after the treaty began to apply, and whether the time counts towards the 90 in 180 limit. The treaty sets the passport criteria only in Article 48(2)(b)(iii), for exceptional border visas; Article 29(7) makes the two sides' conditions cumulative; Article 6(1) of the Schengen Borders Code and Gibraltar's present entry law are not held.
What would settle it: the Schengen Borders Code, Gibraltar's immigration law as it stood before, and any guidance on the Entry/Exit System at Gibraltar.
Where it is written — the statements graded in entries 380, 417 and 428 of the section on what has been said.
2.82. What do the Schengen rules that Article 55(1) refers to require before surveillance may continue across the border: consent, authorisation, or notice only?
A statement by Chief Minister (Hon F R Picardo) on 4 March 2026 depends on this. The words are in entry 152 of the section on what has been said. The speaker is speaking about surveillance by Spanish police in Gibraltar. The treaty says that authorities keeping a person under surveillance may continue their surveillance in the other territory, in line with the relevant Schengen rules. The surveillance and pursuit arrangement requires them to inform the other side as soon as possible, and at the latest when they are about to enter the territory. Gibraltar's 2026 Act that brings the treaty into Gibraltar law says the authorities of Spain must be allowed to continue their surveillance in Gibraltar. Neither text makes the surveillance depend on consent or permission from the other side. The arrangement does say the officers must comply with Gibraltar law and obey the instructions of the responsible local authorities. They must not enter private homes. They may neither challenge nor arrest the person. These are limits on how the surveillance is carried out, not a requirement for consent beforehand. The treaty says the surveillance continues in line with the relevant Schengen rules. The Schengen Convention, which is held, says officers are authorised to continue their surveillance in the territory of another country where that country has authorised cross-border surveillance in response to a request for assistance made in advance. It allows surveillance without prior authorisation for particularly urgent reasons, for the offences it lists, with immediate notification and an immediate request, and it ends five hours after the border was crossed if authorisation has not been obtained. The surveillance and pursuit arrangement requires only that officers inform the other side as soon as possible, and at the latest when they are about to enter its territory. The treaty does not say whether its reference to the relevant Schengen rules brings in the Convention's rule, so the held documents do not settle whether a consent or authorisation step applies. No Gibraltar, Spanish or EU rule on continued surveillance is among the held texts; Gibraltar's 2026 regulations on uninterrupted pursuit cover pursuit only.
A statement by Chief Minister (Hon F R Picardo) on 4 March 2026 depends on this. The words are in entry 152 of the section on what has been said. The speaker is speaking about surveillance by Spanish police in Gibraltar. Article 55(1) says authorities keeping a person under surveillance 'may continue their surveillance, in line with the relevant Schengen acquis' in the other territory. Paragraph 3.2 of the surveillance and pursuit arrangement requires them to inform the other side 'as soon as possible and at the latest when [they] are about to enter the territory', and the Act (section 51(3)) says Spain's authorities 'shall be permitted to continue their surveillance in Gibraltar'. Neither text makes the surveillance depend on consent or permission from the other side. The arrangement does say the officers must comply with Gibraltar law and obey the instructions of the competent local authorities (paragraph 3.4(a)), must not enter private homes (3.4(d)) and may neither challenge nor arrest the person (3.4(e)). Those are limits on how it is done, not a requirement of prior consent. Article 55(1) says the surveillance continues 'in line with the relevant Schengen acquis'. Article 40(1) of the Schengen Convention says officers “shall be authorised to continue their surveillance in the territory of another Contracting Party where the latter has authorised cross-border surveillance in response to a request for assistance made in advance.” Article 40(2) allows surveillance without prior authorisation “for particularly urgent reasons”, for the offences in its paragraph 7, with immediate notification and an immediate request, and it ends “five hours after the border was crossed” if authorisation has not been obtained. Paragraph 3.2 of Arrangement requires only that they inform the other side “as soon as possible and at the latest when the competent authorities are about to enter the territory of the other Participant”. The treaty does not say whether Article 55(1) brings in Article 40, so whether a consent or authorisation step applies is not settled by the held documents. No Gibraltar, Spanish or EU rule on continued surveillance is held; Gibraltar's Uninterrupted Pursuit Regulations (LN 152/2026) cover pursuit only.
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
What is not yet published or settled: what the Schengen rules that the treaty refers to require before surveillance continues across the border. The treaty's provision on this does not make it depend on consent. Nor does the relevant part of the surveillance and pursuit arrangement. Nor does the relevant part of the Act. But the Schengen Convention, which is held, makes surveillance depend on prior authorisation (urgent cases excepted), and the treaty does not say whether it brings that in.
What is not yet published or settled: what the Schengen rules that Article 55(1) refers to require before surveillance continues across the border. Article 55(1) does not make it depend on consent. Nor does paragraph 3.2 of the surveillance and pursuit arrangement. Nor does section 51(3) of the Act. But Article 40(1) of the Schengen Convention, which is held, makes surveillance depend on prior authorisation (urgent cases excepted), and the treaty does not say whether Article 55(1) brings that in.
What would settle it: a statement of whether the treaty's rule on surveillance brings in the Schengen Convention's rule on cross-border surveillance, or a Gibraltar, Spanish or EU rule on continued surveillance; none is held.
What would settle it: a statement of whether Article 55(1) brings in Article 40 of the Schengen Convention, or a Gibraltar, Spanish or EU rule on continued surveillance; none is held.
Where it is written — the statement graded in entry 152 of the section on what has been said.
2.87. Where may Spanish officials work on the Gibraltar side, and Gibraltar officials on the Spanish side, and over what distance, according to Annex A of the border-checks arrangement or any understanding under its paragraph 1.1?
A statement by Minister for Inward Investment and the Savings Bank (Hon Sir J J Bossano) on 4 March 2026 depends on this. The words are in entry 182 of the section on what has been said. The words describe a reciprocal arrangement in which a Spanish official may go five metres into Gibraltar if a Gibraltar official may go five metres into La Línea. The treaty, the seven arrangements, Gibraltar's 2026 Act that brings the treaty into Gibraltar law and the regulations were searched for a distance in metres; none was found. The arrangement on Schengen border checks and surveillance says the Second Line Checks Area is a shared working space built to a design in an annex to that arrangement, but that design is a drawing and is not in the readable text. The treaty gives each side reciprocal rights of continued surveillance and pursuit but states no distance. The held text therefore neither bears out nor contradicts the five-metre description.
A statement by Minister for Inward Investment and the Savings Bank (Hon Sir J J Bossano) on 4 March 2026 depends on this. The words are in entry 182 of the section on what has been said. The words describe a reciprocal arrangement in which a Spanish official may go five metres into Gibraltar if a Gibraltar official may go five metres into La Línea. The treaty, the seven arrangements, the Act and the regulations were searched for a distance in metres; none was found. The border-checks arrangement says the Second Line Checks Area is a shared working space built to a design in its Annex A, but that design is a drawing and is not in the readable text. Articles 55 and 56 give each side reciprocal rights of continued surveillance and pursuit but state no distance. The held text therefore neither bears out nor contradicts the five-metre description.
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
What is not yet published or settled: how far Spanish officials may work on the Gibraltar side, and Gibraltar officials on the Spanish side. No distance in metres was found in the treaty, the arrangements, the Act or the regulations. The annex to the border-checks arrangement that this question names is a drawing and is not in the text held.
What is not yet published or settled: how far Spanish officials may work on the Gibraltar side, and Gibraltar officials on the Spanish side. No distance in metres was found in the treaty, the arrangements, the Act or the regulations. Annex A to the border-checks arrangement is a drawing and is not in the text held.
What would settle it: the drawing in the annex to the border-checks arrangement, or an understanding under that arrangement, that states a distance.
What would settle it: the Annex A drawing, or an understanding under paragraph 1.1 of the border-checks arrangement, that states a distance.
Where it is written — the statement graded in entry 182 of the section on what has been said.
2.77. Do the Schengen rules on pursuit that Article 56(1) refers to, any declaration or understanding under paragraph 6.2 of the surveillance and pursuit arrangement, or any Spanish or EU rule, require pursuing officers to hand over their weapons and vehicles when the pursuit ends?
2 statements depend on this: Chief Minister (Hon F R Picardo) on 3 March 2026 (entry 119) and Chief Minister (Hon F R Picardo) on 4 March 2026 (entry 156).
What is not yet published or settled: whether the Schengen rules that the treaty refers to require pursuing officers to hand over their weapons and vehicles when a pursuit ends. The surveillance and pursuit arrangement requires officers to report and, if asked, stay at the disposal of the local authorities; it neither requires nor rules out a handover. The Schengen Convention is held. It says that after each operation the pursuing officers must appear before the competent local authorities and report on their mission and, at the request of those authorities, remain at their disposal until the circumstances surrounding their action have been sufficiently clarified. It says the pursuing officers may carry their service weapons, but their use is prohibited save in cases of legitimate self-defence. Neither the Convention nor the arrangement requires or rules out a handover of weapons or vehicles, and no held text requires officers to declare weapons on crossing. The treaty does not say whether its reference to the relevant Schengen rules brings in the Convention's rules on pursuit.
What is not yet published or settled: whether the Schengen rules that Article 56(1) refers to require pursuing officers to hand over their weapons and vehicles when a pursuit ends. Arrangement requires officers to report and, if asked, stay at the disposal of the local authorities (paragraph 6.4(f)); it neither requires nor rules out a handover. The Schengen Convention is held. Its Article 41(5)(g) says that after each operation the pursuing officers “shall appear before the competent local authorities of the Contracting Party in whose territory they were operating and shall report on their mission; at the request of those authorities, they shall remain at their disposal until the circumstances surrounding their action have been sufficiently clarified”. Article 41(5)(e) says “The pursuing officers may carry their service weapons; their use shall be prohibited save in cases of legitimate self-defence.” Neither the Convention nor Arrangement requires or rules out a handover of weapons or vehicles, and no held text requires officers to declare weapons on crossing. The treaty does not say whether “in line with the relevant Schengen acquis” brings in Article 41.
What would settle it: a statement of which Schengen acts the treaty's rule on pursuit refers to, the declarations under the surveillance and pursuit arrangement, or a Spanish or EU rule on the point; none is held.
What would settle it: a statement of which Schengen acts Article 56(1) refers to, the declarations under paragraph 6.2 of Arrangement , or a Spanish or EU rule on the point; none is held.
Where it is written — the statements graded in entries 119 and 156 of the section on what has been said.
2.83. What do the Schengen rules that Article 56(1) refers to require before a pursuit may continue across the border: permission, or notice only?
A statement by Chief Minister (Hon F R Picardo) on 4 March 2026 depends on this. The words are in entry 155 of the section on what has been said. The first half is supported. A Gibraltar Legal Notice of 2026 on surveillance and pursuit across the border makes notification a condition of lawful pursuit. Notification must be given as soon as possible and no later than when the pursuing officers are about to enter. The second half, that notification will lead to permission, is not in the held texts. The treaty says the pursuit continues in line with the relevant Schengen rules. The Schengen Convention, which is held, lets officers continue a pursuit without the other side's prior authorisation where, given the particular urgency of the situation, the other side cannot be notified beforehand or its authorities cannot reach the scene in time. It says the pursuing officers must contact the competent authorities not later than when they cross the border, and that the pursuit ends as soon as the Party in whose territory it is taking place asks. The Convention has no step in which notification leads to permission. Nor do Gibraltar's 2026 regulations on uninterrupted pursuit: notification, at the latest when officers are about to enter, is the condition of a lawful pursuit, and the local authorities may take over, at which point the pursuit must cease. In June 2025 the UK Minister of State, Baroness Chapman, told the House of Lords that, as Gibraltar is not joining Schengen, the Schengen rule on hot pursuit "will not apply"; a Government of Gibraltar spokesperson told the Gibraltar Chronicle that its terms would be largely replicated in the treaty, on land only (Gibraltar Chronicle, 27 June 2025). The surveillance and pursuit arrangement requires the pursuing side to inform the other side, giving its route and reasons. It does not provide for a permission. The local authorities may take over the pursuit, which ends the pursuit by the other side. Under the arrangement and the Legal Notice, they may also challenge or arrest the person if the pursuing officers ask. The second half reads wider than the text, because the Convention has no permission step and lets the Party in whose territory the pursuit is taking place end it by asking; the first half is borne out.
A statement by Chief Minister (Hon F R Picardo) on 4 March 2026 depends on this. The words are in entry 155 of the section on what has been said. The first half is supported. Legal Notice 152 of 2026 (regulation 5(a)) makes notification a condition of lawful pursuit, to be given as soon as possible and no later than when the pursuing officers are about to enter. The second half, 'notification will lead to permission', is not in the held texts, and Article 56(1) says the pursuit continues 'in line with the relevant Schengen acquis'. Article 41(1) of the Schengen Convention lets officers continue a pursuit “without the latter's prior authorisation” where, “given the particular urgency of the situation”, the other side cannot be notified beforehand or its authorities cannot reach the scene in time; it says the pursuing officers “shall, not later than when they cross the border, contact the competent authorities” and “The hot pursuit will cease as soon as the Contracting Party in whose territory the pursuit is taking place so requests.” Article 41 has no step in which notification leads to permission. Nor do Gibraltar's Uninterrupted Pursuit Regulations (LN 152/2026): notification, at the latest when officers are about to enter, is the condition of a lawful pursuit, and the local authorities may take over, at which point the pursuit must cease (regulation 5(a) and (d)). In June 2025 the UK Minister of State, Baroness Chapman, told the House of Lords: "As Gibraltar is not joining Schengen, Article 41 of the Schengen agreement will not apply." A Government of Gibraltar spokesperson told the Gibraltar Chronicle that its terms would be largely replicated in the treaty, with pursuit applying only on land, not at sea (Gibraltar Chronicle, 27 June 2025). Paragraph 5.1 of the arrangement requires the pursuing side to inform the other side, giving its route and reasons; it does not provide for a permission. The local authorities may take over the pursuit, which ends the pursuit by the other side (paragraph 5.3), and may challenge or arrest the person if the pursuing officers ask (paragraph 6.3; regulation 5(i)). The second half reads wider than the text, because the Convention has no permission step and lets the Party in whose territory the pursuit is taking place end it by asking; the first half is borne out.
What is not yet published or settled: whether notification leads to permission for a pursuit to continue. A Gibraltar Legal Notice of 2026 and the surveillance and pursuit arrangement require notification only. The Schengen Convention, which is held, has no step in which notification leads to permission; nor do Gibraltar's 2026 regulations on uninterrupted pursuit, which require notification only. The treaty does not say whether its rule on pursuit brings the Convention in.
What is not yet published or settled: whether notification leads to permission for a pursuit to continue. Legal Notice 152 of 2026 (regulation 5(a)) and paragraph 5.1 of the arrangement require notification only, and Article 41 of the Schengen Convention, which is held, has no step in which notification leads to permission, and the treaty does not say whether Article 56(1) brings it in.
What would settle it: a statement of whether the treaty's rule on pursuit brings in the Schengen Convention's rule on cross-border pursuit, or a Spanish or EU rule on pursuit; Gibraltar's 2026 regulations on uninterrupted pursuit require notification only.
What would settle it: a statement of whether Article 56(1) brings in Article 41 of the Schengen Convention, or a Spanish or EU rule on pursuit; Gibraltar's rule (LN 152/2026) requires notification only.
Where it is written — the statement graded in entry 155 of the section on what has been said.
2.56. Which chapters of the treaty do LN 137/2026 (Eurojust) and LN 138/2026 (Europol) give effect to?
Europol is the EU's police cooperation agency; Eurojust is its agency for cooperation between prosecutors. In the treaty, one title has three chapters: the first on objective and scope, the second on cooperation with Europol and the third on cooperation with Eurojust. Gibraltar's Legal Notice of 2026 on Eurojust says its purpose is to give effect to the second chapter of that title (in the treaty, the Europol chapter) and to set up cooperation with Eurojust; its enacting words also name that second chapter. Gibraltar's Legal Notice of 2026 on Europol says its purpose is to carry out the first chapter of that title (in the treaty, the objective and scope chapter), which it describes as setting up cooperation between Europol and Gibraltar. A Legal Notice of 2026 that lists notifications names the Royal Gibraltar Police for the Europol chapter of the treaty and for one further provision, and HM Attorney General for Gibraltar for the Eurojust chapter of the treaty and for one further provision. That list follows the treaty's numbering.
Europol is the EU's police cooperation agency; Eurojust is its agency for cooperation between prosecutors. In the treaty, Part Two, Title V has Chapter 1 "OBJECTIVE AND SCOPE", Chapter 2 "COOPERATION WITH EUROPOL" and Chapter 3 "COOPERATION WITH EUROJUST". (Eurojust) says its purpose "is to give effect to Chapter 2 of Title V of Part 2 of the TGEU" and to set up cooperation with Eurojust (regulation 4(1)); its enacting words also name Chapter 2. (Europol) says its purpose "is to implement Chapter 1 of Title V of Part Two of the TGEU", which it describes as establishing cooperation between Europol and Gibraltar (regulation 4). , a list of notifications, names the Royal Gibraltar Police "for the purposes of Part II, Title V, Chapter 2 of the Agreement and in respect of Article 74(a)" and HM Attorney General for Gibraltar for "Part II, Title V, Chapter 3 of the Agreement and in respect of Article 90(d)". follows the treaty's numbering.
What is not yet published or settled: whether the chapter numbers in the Gibraltar Legal Notices of 2026 on Eurojust and on Europol are to be read as Chapter 3 and Chapter 2.
What is not yet published or settled: whether the chapter numbers in and are to be read as Chapter 3 and Chapter 2.
What would settle it: a correction notice, or a published statement naming the chapters.
Who holds it: the Government of Gibraltar, which made both notices.
Where it is written — Part Two, Title V, Chapters 1 to 3; , regulation 4(1); , regulation 4; . The notices are set out under , and in How Gibraltar's law was changed for the treaty.
2.57. Under LN 138/2026, if the Royal Gibraltar Police pays damages because Europol sent wrong information, who repays whom?
Damages are money a court orders one party to pay another for harm. Under the Legal Notice named in the question, the competent authority is the Royal Gibraltar Police. The treaty covers damages awarded against Europol or against the competent authorities of the UK, for Gibraltar, because one of them used information that the other communicated in error, or that was communicated because the other failed to meet its obligations. In that case the other must repay the amount paid, unless the information was used in breach of the part of the treaty where this rule sits. The Legal Notice covers damages awarded against the competent authority because of its use of information communicated to it, or communicated because Europol failed to meet its obligations. In that case, the Legal Notice says the amount paid by the competent authority is recoverable by Europol, unless the information was used in breach of the Legal Notice's own rules. For the opposite case, where Europol pays because of errors in information from the competent authority, the amount is recoverable from the competent authority.
Damages are money a court orders one party to pay another for harm. The competent authority under is the Royal Gibraltar Police (regulation 5(1)). The treaty says that if damages are awarded against Europol or against the competent authorities of the UK, for Gibraltar, because one of them used information "erroneously communicated by the other", or communicated because the other failed to comply with its obligations, the amount paid "shall be repaid by the other, unless the information was used in breach of this Chapter." (Article 84(2)). says that if damages are awarded against the competent authority because of its use of information communicated to it, or communicated because Europol failed to comply with its obligations, the amount paid "by the competent authority shall be recoverable by Europol, unless the information was used in breach of these Regulations." (regulation 16(3)). For the opposite case, where Europol pays because of errors in information from the competent authority, the amount "shall be recoverable from the competent authority" (regulation 16(5)).
What is not yet published or settled: how the Legal Notice's rule on who repays damages is to be read against the treaty's rule on the same point.
What is not yet published or settled: how regulation 16(3) is to be read against Article 84(2).
What would settle it: a correction notice, or a published statement on the provision of the Gibraltar Legal Notice of 2026 on Europol that this question asks about.
What would settle it: a correction notice, or a published statement on regulation 16(3).
Who holds it: the Government of Gibraltar, which made the Legal Notice of 2026 on Europol; the Royal Gibraltar Police.
Who holds it: the Government of Gibraltar, which made ; the Royal Gibraltar Police.
Where it is written — Article 84(2); , regulations 5(1), 16(3) and 16(5). The notice is set out under in How Gibraltar's law was changed for the treaty.
The treaty's part on cooperation in criminal matters covers, among other things, surrender (handing over) of people on arrest warrants, mutual legal assistance, and freezing and confiscation. Three of its articles deal with requests for information on bank accounts and banking transactions. Four deal with provisional measures (freezing) and confiscation. One of the treaty's annexes lists EU law that also applies under one of the treaty's articles, including the two EU regulations on firearms, one of 2012 and one of 2025. The treaty requires effective legal remedies for people affected by those freezing and confiscation measures. The EU may make notifications under two provisions of the treaty. A Gibraltar order of 2026 under the Proceeds of Crime Act 2015, on requests and orders under the treaty, states that it carries out, among others, the run of treaty articles that starts with freezing and confiscation and ends with the article on legal remedies. One article of the order states that it carries out another part of that article on legal remedies. No article of the order refers by number to the part that requires effective legal remedies. No Gibraltar legislation naming the 2025 firearms regulation was found among the texts held. A Legal Notice of 2026 applies the 2012 firearms regulation.
Title V of Part Two covers, among other things, surrender on arrest warrants, mutual legal assistance, and freezing and confiscation. Articles 165 to 167 deal with requests for information on bank accounts and banking transactions. Articles 169 to 172 deal with provisional measures (freezing) and confiscation. Annex 9 lists EU law that also applies under Article 63, including Regulation (EU) No 258/2012 and Regulation (EU) 2025/41 on firearms. Article 195(1) requires "effective legal remedies" for persons affected by measures under Articles 169 to 172. The EU may make notifications under Articles 118(4) and 121(2). The Proceeds of Crime Act 2015 (Requests and Orders under the TGEU) Order 2026 () states that it implements Articles 169 to 195, among others. Its article 27 states that it implements Article 195(2). No article of that Order refers to Article 195(1) by number. No Gibraltar instrument naming Regulation (EU) 2025/41 was found among the held texts; applies Regulation (EU) No 258/2012.
What is not yet published or settled: how many arrest warrants have been executed, and how many requests made under the relevant provisions of the treaty, since 15 July 2026; the Gibraltar instrument for the EU's 2025 regulation on the import, export and transit of firearms; how Gibraltar's orders give the effective legal remedies the treaty requires for people affected by freezing or confiscation measures; and the EU's notifications under two provisions of the treaty.
What is not yet published or settled: how many arrest warrants have been executed, and how many requests under Articles 165 to 167 and 169 to 172 made, since 15 July 2026; the Gibraltar instrument for Regulation (EU) 2025/41; how Gibraltar's orders give the Article 195(1) remedy; and the EU's notifications under Articles 118(4) and 121(2).
What would settle it: published counts, the instrument, and the notifications.
Who holds it: the Government of Gibraltar (Ministry of Justice); the Attorney General; the Royal Gibraltar Police; the Gibraltar Financial Intelligence Unit; for the EU's notifications, the EU-UK treaty committee on the circulation of persons.
Where it is written — Title V of Part Two; Articles 63, 118(4), 121(2), 165-172, 195(1); Annex 9; , article 27; .
2.58. For requests under LN 143, 144 and 145/2026, when is the double-criminality condition not applied, and which list of offences counts: Annex 13 or Article 118(5)?
Double criminality is the condition that the act is a crime in both places before help is given; a custodial sentence is a prison term. Under the treaty, cooperation may be refused if the offence would not be an offence under the law of the side that receives the request, if committed within its jurisdiction. For one group of cooperation measures in the treaty, this ground applies only where the help sought is coercive. The treaty says that the UK, for Gibraltar, and the EU, acting for any of its EU countries, may each notify the EU-UK treaty committee on the circulation of persons that, on the basis of reciprocity, this double-criminality condition will not be applied. This applies only if the offence giving rise to the request meets both conditions: first, it is one of the offences on a list in the body of the treaty, a list in which one item is terrorism as defined in an annex to the treaty; and second, it is punishable by a custodial sentence or a detention order for a maximum period of at least three years. The EU-UK treaty committee on the circulation of persons is a committee set up by the treaty. Another Legal Notice of 2026, not one of those named in the question, is in force from 23 July 2026. It records a notification by the UK, for Gibraltar, under this rule. The notification says the UK, for Gibraltar, will not apply the double-criminality condition. It will do this on the basis of reciprocity. This applies only if both conditions above are met. That Legal Notice sets out notifications made by the Government of Gibraltar; it does not record any notification by the EU.
Double criminality is the condition that the act is a crime in both places before help is given; a custodial sentence is a prison term. Under Article 176(1)(b) of the treaty, cooperation may be refused if the offence would not be an offence under the law of the side that receives the request, if committed within its jurisdiction; for cooperation under Articles 164 to 168, this ground applies only where the help sought is coercive. Article 176(2) says: "The United Kingdom, in respect of Gibraltar, and the Union, acting on behalf of any of its Member States, may each notify the Specialised Committee on the Circulation of Persons that, on the basis of reciprocity, the condition of double criminality referred to in point (b) of paragraph 1 of this Article will not be applied provided that the offence giving rise to the request is" (a) "one of the offences listed in Article 118(5)", a list in which "(b) terrorism as defined in Annex 13" is one item, and (b) punishable by "a custodial sentence or a detention order for a maximum period of at least three years". The EU-UK treaty committee on the circulation of persons is a committee set up by Article 23 of the treaty. , in force from 23 July 2026, records the notification of the UK, for Gibraltar, for Article 176(2): it "will, on the basis of reciprocity, not apply the condition of double criminality in Article 176(1)(b), provided that the conditions in Article 176(2)(a) and (b) are met." sets out notifications made by the Government of Gibraltar; it does not record any notification by the EU.
The three Orders say that their ground of refusal on the basis of reciprocity does not apply where two things are both true: the request concerns one of the offences listed in an annex of the treaty, as those offences are defined by the law of the requesting State; and the offences are punishable by a custodial sentence or a detention order for a period of at least 3 years. That annex of the treaty is headed Definition of terrorism. The Orders' rules on this do not mention a notification.
The three Orders say: "The ground of refusal in paragraph (2)(b), on the basis of reciprocity, does not apply where" "the request concerns one of the offences listed in Annex 13 of the TGEU as defined by the law of the requesting State" and the offences are punishable "by a custodial sentence or a detention order for a period of at least 3 years" ( and , article 13(5); , article 12(8)). Annex 13 of the treaty is headed "DEFINITION OF TERRORISM". Article 13(5) and article 12(8) do not mention a notification.
What is not yet published or settled: which list of offences applies to requests under the three Gibraltar Orders of 2026 named in the question; whether a period of at least 3 years is to be read as a maximum period of at least three years; and how the Orders' rule, which mentions no notification, fits with the treaty's rule under which the double-criminality condition is not applied after a notification made on the basis of reciprocity.
What is not yet published or settled: which list of offences applies to requests under the three Orders; whether "a period of at least 3 years" is to be read as "a maximum period of at least three years"; and how the Orders' rule, which mentions no notification, fits with Article 176(2), under which the condition is not applied after a notification made on the basis of reciprocity.
What would settle it: a correction notice, or a published statement on the provisions of those three Orders that set when the double-criminality condition is not applied.
What would settle it: a correction notice, or a published statement on article 13(5) and article 12(8).
Who holds it: the Government of Gibraltar, which made the three Orders; the Minister with responsibility for Justice, who is the Central Authority under them unless the Minister names another person or body.
Where it is written — Articles 23, 118(5) and 176(1)(b) and (2); Annex 13; and , article 13(5); , article 12(8); . The notices are set out under , , and in How Gibraltar's law was changed for the treaty.
2.9. Has a reason been given for making no notification under Article 122(2), and will a notification be considered in the window before 15 July 2030?
A Legal Notice of 2026 records that the UK, for Gibraltar, makes no notification under the treaty provision this question asks about (see 1.7). A notification must be based on reasons related to the fundamental principles or practice of the domestic legal system. It may be made only in the three months before the fourth anniversary of entry into force, and every five years after that. It may be made only if the conditions for it are met at that time. The European Commission, in a press release, gives the start of provisional application as 15 July 2026. No published reason has been found (checked 6 October 2026).
records that the UK, for Gibraltar, makes no notification under Article 122(2) (see 1.7). A notification must be based on "reasons related to the fundamental principles or practice of the domestic legal order" (Article 122(2)). It may be made only in the three months before the fourth anniversary of entry into force, and every five years after that, and only if the conditions in Article 122(2) are met at that time (Article 149, read with Article 336(4)). The European Commission gives the start of provisional application as 15 July 2026 (press release IP/26/1609). No published reason has been found (checked 6 October 2026).
What is not yet published or settled: the reason no notification was made, and whether a notification will be considered in the window that closes on 15 July 2030.
What would settle it: a published statement from the UK Government or the Government of Gibraltar.
Who holds it: the Government of Gibraltar, which made a Legal Notice of 2026, identified in the texts, under a power in an Act cited in the texts; the Foreign, Commonwealth and Development Office.
Who holds it: the Government of Gibraltar, which made under section 62(2) of the Act; the Foreign, Commonwealth and Development Office.
Where it is written — Articles 68(3), 122(2), 149, 336(4); .
2.59. Which provision of Gibraltar law gives people affected by freezing or confiscation measures the effective legal remedies required by Article 195(1)?
Freezing stops property being moved; confiscation takes it away; an effective legal remedy is a real way to challenge a measure, usually before a court. The treaty says the UK, for Gibraltar, and the EU countries must make sure that people affected by the freezing and confiscation measures in a group of its provisions have effective legal remedies to preserve their rights. It also says that the substantive reasons for such measures, when they are requested, must not be challenged before a court in the requested EU country or in Gibraltar, when the UK, for Gibraltar, is the requested actor. A Gibraltar Legal Notice of 2026 says which parts of the treaty it carries out (named behind the click). One of its articles says that article carries out the treaty's rule against challenging the reasons. Another of its articles refers to the legal remedies available under Gibraltar law to the persons concerned, without naming them. No article of the Legal Notice names the treaty's rule on effective legal remedies. Another article says that where the Proceeds of Crime Act 2015, or a 2019 order under that Act on external requests and orders, provides for a request, that text applies with the necessary changes. This page has not checked the remedies in those texts.
Freezing stops property being moved; confiscation takes it away; an effective legal remedy is a real way to challenge a measure, usually before a court. The treaty says the UK, for Gibraltar, and the EU countries "shall ensure that persons affected by measures under Articles 169 to 172 have effective legal remedies in order to preserve their rights." (Article 195(1)). Article 195(2) says the substantive reasons for requested measures under Articles 169 to 172 "shall not be challenged before a court in the requested Member State or in Gibraltar, when the United Kingdom, in respect of Gibraltar, is the requested actor." says it "implements Chapter 7 of Title V of Part Two, Articles 162 to 164, and 169 to 195 of the TGEU" (article 4). Its article 27 says "This article implements Article 195(2) of the TGEU." (article 27(1)). Article 19(4) of refers to "the legal remedies that are available under Gibraltar law to the persons concerned", without naming them. No article of names Article 195(1). Article 5 of says that where the Proceeds of Crime Act 2015, or the Proceeds of Crime Act 2015 (External Requests and Orders) Order 2019, provides for a request, that text applies with the necessary modifications. This page has not checked the remedies in those texts.
What is not yet published or settled: the provision of Gibraltar law that gives people affected by freezing or confiscation measures the effective legal remedies the treaty requires.
What is not yet published or settled: the provision of Gibraltar law that gives effect to Article 195(1).
What would settle it: a published statement naming the provision.
Who holds it: the Government of Gibraltar, which made a Legal Notice of 2026, named in the texts; the Minister with responsibility for Justice, who is the Central Authority under that notice unless the Minister names another person or body.
Who holds it: the Government of Gibraltar, which made ; the Minister with responsibility for Justice, who is the Central Authority under it unless the Minister names another person or body.
Where it is written — Article 195(1) and (2); , articles 4, 5, 19(4) and 27. The notice is set out under in How Gibraltar's law was changed for the treaty.
Transfers of listed firearms and military items going to the armed forces, the police or the public authorities of the UK in Gibraltar need an authorisation from Spain's competent authority, which may refuse or withdraw it (see 1.8). Items on state aircraft, vessels or consignments going only to the Ministry of Defence or visiting forces follow a separate procedure. No count of applications has been published (checked 6 October 2026).
Transfers of listed firearms and military items destined for the armed forces, the police or the public authorities of the UK in Gibraltar need an authorisation from Spain's competent authority, which may refuse or revoke it (Articles 261(1), 263; see 1.8). Items on State aircraft, vessels or consignments destined exclusively for the Ministry of Defence or visiting forces follow a separate procedure (Article 264). No count of applications has been published (checked 6 October 2026).
What is not yet published or settled: the number of applications made by the Royal Gibraltar Police, HM Customs Gibraltar or other public authorities since 15 July 2026, and how many were granted, refused or delayed.
What would settle it: a published count and outcome.
Who holds it: the Royal Gibraltar Police; HM Customs Gibraltar; the Government of Gibraltar.
Where it is written — Articles 261, 263, 264.
For firearms, the treaty says transfer authorisations under the treaty are to be granted by Spain's competent authority, in line with two EU Regulations. A Gibraltar Legal Notice of 2026 covers moving firearms between Gibraltar and EU countries. It says that no person may transfer, or try to transfer, a firearm, essential component or ammunition (the quotation in the texts leaves out some words here) from Gibraltar to an EU country without first getting the prior authorisation of the Minister under the Firearms Act and the Legal Notice's own rule. The exception is a temporary movement that the Legal Notice allows to the holder of a valid European Firearms Pass. The Minister is the minister responsible for justice. The Legal Notice does not apply to firearms or ammunition intended for the armed forces of the UK, the Royal Gibraltar Police or any public authorities.
The treaty says: "As concerns firearms, transfer authorisations under this Agreement shall be granted by the competent authority of the Kingdom of Spain in accordance with the provisions of Regulations (EU) No 258/2012 and (EU) 2025/41." (Article 263(1)). covers moving firearms between Gibraltar and the EU countries. It says that, except for a temporary movement allowed under regulation 20 to the holder of a valid European Firearms Pass, "no person shall transfer, or attempt to transfer, a firearm, essential component or ... ammunition from Gibraltar to a Member State without having first obtained the prior authorisation of the Minister in accordance with section 31 of the Firearms Act and this regulation." (regulation 19(1)). The Minister is "the minister with responsibility for justice" (regulation 3). does not apply to firearms or ammunition "destined for the armed forces of the United Kingdom, the Royal Gibraltar Police or any public authorities" (regulation 5(2)).
Gibraltar's 2026 regulations on exporting firearms cover export. They define export as any departure of goods from Gibraltar, including shipment as stores, to a third country and so outside the customs territory. They say an export authorisation must be granted by the Minister and must be issued in writing or electronically. They also say they do not apply to anything covered by the treaty's rule on transfers of items on the Common Military List of the European Union and of Category A, B and C firearms when intended for the armed forces, the police, or the public authorities of the UK in Gibraltar. The texts do not say how these rules fit together. This page does not choose a reading.
covers export, which it defines as "any departure of goods from Gibraltar, including shipment as stores, to a third country and thus outside the customs territory" (Schedule, Article 2(6)). It says an export authorisation "shall be granted by the Minister and shall be issued in writing or by electronic means" (Schedule, Article 4(1)). It also says it does not apply to "any anything captured by Article 261 of the TGEU" (Schedule, Article 3(3)). TGEU is the notices' short name for the treaty. Article 261 covers transfers of items on the Common Military List of the European Union and of Category A, B and C firearms "when destined for the armed forces, the police, or the public authorities of the United Kingdom in Gibraltar". The texts do not say how these rules fit together. This page does not choose a reading.
What is not yet published or settled: how the Minister's authorisations under two Legal Notices of 2026 fit with the treaty's provision on these authorisations.
What is not yet published or settled: how the Minister's authorisations under and fit with Article 263(1).
What would settle it: a published statement on which authority grants each kind of authorisation.
Who holds it: the Government of Gibraltar, which made the two 2026 Legal Notices under which these firearms authorisations are granted; the minister with responsibility for justice, who grants the authorisations under both notices.
Who holds it: the Government of Gibraltar, which made and ; the minister with responsibility for justice, who grants the authorisations under both notices.
Where it is written — Articles 261 and 263(1); , regulations 3, 5(2) and 19(1); , Schedule, Articles 2(6), 3(3) and 4(1). The notices are set out under and in How Gibraltar's law was changed for the treaty.
2.54. Which Gibraltar instrument gives effect to Regulation (EU) 2025/41 on the import, export and transit of firearms?
An annex is a schedule attached to the treaty. One of the treaty's annexes lists EU law that also applies for the purposes of one of the treaty's articles. That list includes the EU regulation of 19 December 2024 on the import, export and transit of firearms, their essential components and ammunition. Another article of the treaty also names that regulation. Gibraltar's 2026 Act that brings the treaty into Gibraltar law names it in one of its sections. That section applies for putting into effect the treaty's rule on transfers of military items and of Category A, B and C firearms destined for the armed forces, the police, or the public authorities of Gibraltar or of the UK in Gibraltar. None of the 97 Legal Notices set out in How Gibraltar's law was changed for the treaty mentions the 2024 firearms regulation. A Gibraltar Legal Notice of 2026 gives effect to an earlier EU regulation of 2012, which the same annex also lists.
An annex is a schedule attached to the treaty. Annex 9 lists EU law that also applies "For the purposes of Article 63"; paragraph 7 lists "Regulation (EU) 2025/41 of the European Parliament and of the Council of 19 December 2024 on import, export and transit measures for firearms, essential components and ammunition". Article 263(1) also names that Regulation. The Act names it in section 127(2), a section that applies "for the purposes of the implementation of Article 261" (transfers of military items and of Category A, B and C firearms destined for the armed forces, the police, or the public authorities of Gibraltar or of the UK in Gibraltar). None of the 97 Legal Notices set out in How Gibraltar's law was changed for the treaty mentions Regulation (EU) 2025/41. gives effect to Regulation (EU) No 258/2012, which paragraph 4 of Annex 9 lists.
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
What is not yet published or settled: the Gibraltar instrument, if any, that gives effect to the EU's 2025 regulation on the import, export and transit of firearms for the purposes of the treaty, and from when.
What is not yet published or settled: the Gibraltar instrument, if any, that gives effect to Regulation (EU) 2025/41 for the purposes of Article 63, and from when.
What would settle it: a published statement naming the instrument, or a Legal Notice giving effect to that Regulation.
Who holds it: the Government of Gibraltar, which made the 2026 Legal Notice on firearms export authorisations.
Who holds it: the Government of Gibraltar, which made .
Where it is written — Annex 9, paragraphs 4 and 7; Articles 261 and 263(1); the Act, section 127(2); . The notice is set out under in How Gibraltar's law was changed for the treaty.
2.53. When the Minister for Justice decides on a firearms export authorisation under LN 218/2026, are sanctions imposed by legal acts of the EU taken into account?
Sanctions here are restrictions on trade with named countries, bodies or people. The treaty says that Spain must take into account all relevant considerations when deciding whether or not to grant an authorisation or to ban a transit under the treaty. These include its obligations under sanctions imposed by legal acts of the EU, by a decision of the OSCE or by a binding resolution of the UN Security Council. The OSCE is the Organization for Security and Co-operation in Europe. Gibraltar's 2026 Legal Notice on firearms export authorisations says that, in deciding whether to grant an export authorisation, the Minister must respect the Minister's obligations on sanctions under the Sanctions Act 2019, or set by a decision of the OSCE or by a binding resolution of the UN Security Council, in particular on arms embargoes. That Legal Notice names the Sanctions Act 2019. It does not name sanctions imposed by legal acts of the EU. This page has not read the Sanctions Act 2019, so it has not checked whether that Act applies EU sanctions.
Sanctions here are restrictions on trade with named countries, bodies or people. The treaty says that, when deciding whether or not to grant an authorisation or to prohibit a transit under the treaty, Spain shall take into account all relevant considerations, including "its obligations under sanctions imposed by legal acts of the Union or by a decision of the OSCE or by a binding resolution of the UN Security Council;" (Article 263(2)(b)). The OSCE is the Organization for Security and Co-operation in Europe. says that, in deciding whether to grant an export authorisation, the Minister "shall respect his obligations with regard to sanctions in accordance with the Sanctions Act 2019 or by a decision of the Organisation for Security and Cooperation in Europe (OSCE) or by a binding resolution of the Security Council of the United Nations, in particular as regards arms embargoes." (Schedule, Article 10). names the Sanctions Act 2019. It does not name sanctions imposed by legal acts of the EU. This page has not read the Sanctions Act 2019, so it has not checked whether that Act applies sanctions of the EU.
What is not yet published or settled: whether sanctions imposed by legal acts of the EU are taken into account in decisions under the Gibraltar Legal Notice of 2026 on firearms export authorisations, and under which provision.
What is not yet published or settled: whether sanctions imposed by legal acts of the EU are taken into account in decisions under , and under which provision.
What would settle it: a published statement naming the provision, or the text of the Sanctions Act 2019 read against the treaty's rule on this point.
What would settle it: a published statement naming the provision, or the text of the Sanctions Act 2019 read against Article 263(2)(b).
Who holds it: the Government of Gibraltar, which made the 2026 Legal Notice on firearms export authorisations; the minister with responsibility for justice.
Who holds it: the Government of Gibraltar, which made ; the minister with responsibility for justice.
Where it is written — Article 263(2)(b); , Schedule, Article 10. The notice is set out under in How Gibraltar's law was changed for the treaty.
2.92. Do the points of Annex VI to the Schengen Borders Code, to which Annex 7 refers, require cameras or other surveillance equipment at the border crossing points?
A statement by Chief Minister (Hon F R Picardo) on 2 July 2026 depends on this. The words are in entry 231 of the section on what has been said. The statement is about what the treaty requires. The treaty, with its annexes and protocols, and all seven administrative arrangements were searched for the words camera, cameras, CCTV, video, facial, monitoring equipment and technical equipment. The only place the word cameras appears is the implementation arrangement. It lists cameras among the equipment at the current fence that is to be removed, so it points the other way. The treaty sets out what the border crossing points at the port and airport need: infrastructure that meets the Schengen Borders Code, separate lanes and separate passenger flows. It does not mention cameras. No provision in the held texts requires cameras. But the treaty makes the infrastructure at the border crossing points compliant with the requirements of the Schengen Borders Code. That Code is not among the documents held, so its own annexes could not be read. Whether the treaty, through the Code, requires cameras is therefore left under review.
A statement by Chief Minister (Hon F R Picardo) on 2 July 2026 depends on this. The words are in entry 231 of the section on what has been said. The statement is about what the treaty requires. The treaty (with its annexes and protocols) and all seven administrative arrangements were searched for the words camera, cameras, CCTV, video, facial, monitoring equipment and technical equipment. The only place 'cameras' appears is Arrangement (Implementation). It lists cameras among the equipment at the current fence that is to be removed, so it points the other way. Annex 7 sets out what the border crossing points at the port and airport need: infrastructure that meets the Schengen Borders Code, separate lanes and separate passenger flows. It does not mention cameras. No provision in the held texts requires cameras. But Annex 7, paragraph 2, makes the infrastructure at the border crossing points compliant with the requirements of the Schengen Borders Code, and that Code is not among the documents held, so its own annexes could not be read. Whether the treaty, through the Code, requires cameras is therefore left under review.
What is not yet published or settled: whether the points of an annex to the Schengen Borders Code, to which the treaty refers, require cameras at the border crossing points. No held provision requires cameras, but the Code and its annexes are not held.
What is not yet published or settled: whether the points of Annex VI to the Schengen Borders Code, to which Annex 7 refers, require cameras at the border crossing points. No held provision requires cameras, but the Code and its annexes are not held.
What would settle it: the text of the annex to the Schengen Borders Code that the treaty refers to.
What would settle it: the text of Annex VI to the Schengen Borders Code.
Where it is written — the statement graded in entry 231 of the section on what has been said.
2.5. Which waters are "the territory where the person has been apprehended" for an arrest at sea?
One of the treaty's administrative arrangements says that if a person needs to be arrested or held during border surveillance, including on the joint maritime patrols, this should be done by the competent authority of the territory where the person was caught, and under the laws of that territory. Gibraltar law uses the same words, but says this must be done rather than should be done. Neither text says which waters belong to which territory. The treaty says it does not affect either side's legal position on sovereignty and jurisdiction.
If it is necessary to arrest or detain a person during border surveillance, including on the joint maritime patrols, this "should be done by the competent authority of the territory where the person has been apprehended and in accordance with the laws of that territory" (Arrangement , paragraph 3.2.5). Gibraltar law uses the same words with "shall" (Legal Notice 165 of 2026, regulation 19(2)). Neither text says which waters belong to which territory. The treaty says it does not affect either side's legal position "with regard to sovereignty and jurisdiction" (Article 2).
What is not yet published or settled: which waters each side treats as its own territory when applying the two provisions, named in the texts, that refer to the territory where the person has been apprehended.
What is not yet published or settled: which waters each side treats as its own territory when applying paragraph 3.2.5 and regulation 19(2).
What would settle it: a published operating rule for the joint patrols that says how this is decided.
Who holds it: the joint working group on border surveillance under the border-checks arrangement; the Government of Gibraltar; the Government of Spain.
Who holds it: the joint working group on border surveillance under Arrangement ; the Government of Gibraltar; the Government of Spain.
Where it is written — Article 2; Arrangement , paragraphs 3.2.2-3.2.5; Legal Notice 165/2026, regulation 19.
2.66. Will the Spanish officers in the airport booths wear uniform, as Arrangement 4, paragraph 2.1.4(a) permits?
The border-checks arrangement says that officers within the Schengen immigration booths may be in uniform. This permits uniform. It does not require it, and it does not say whether the officers are in uniform now. The arrangement also says that any Spanish official outside the Second Line Checks Area and the booths will be in civilian clothes but suitably identified.
Arrangement , paragraph 2.1.4(a) says: "Within the Schengen immigration booths: officers within the immigration booths may be in uniform." The paragraph permits uniform. It does not require it, and it does not say whether the officers are in uniform now. Paragraph 2.1.4(b) says that any Spanish official outside the Second Line Checks Area and the booths "will be in civilian clothes but suitably identified".
What is not yet published or settled: whether the Spanish officers in the booths are in uniform.
What would settle it: a published instruction or notice from either Government, or an observation reported by an official source, on whether the officers in the booths are in uniform.
Who holds it: the Government of Spain; the Government of Gibraltar.
Where it is written — Arrangement , paragraphs 2.1.4(a) and (b).
2.1. Has the declaration under Arrangement 5, paragraph 6.2 been made, and does it let pursuing officers hold a person until Gibraltar's officers arrive?
Each side will make a declaration through the Working Group, choosing between the two procedures that the arrangement named in the question sets out. Either side may later replace its declaration, as long as the new declaration does not narrow the scope of the earlier one. Each declaration is to be made after consultation through the Working Group, with the aim of equivalent arrangements on both sides. Until the declarations are made, Gibraltar law prohibits pursuing officers, in either direction, from apprehending the person (see 1.3). No published declaration has been found (checked 6 October 2026).
Each side "will make a declaration via the Working Group", choosing between the two procedures in paragraph 6.1. Either side may later replace its declaration, "provided the latter does not restrict the scope of the former". Each declaration is to be made after consultation through the Working Group, with a view to equivalent arrangements on both sides (Arrangement , paragraph 6.2). Until the declarations are made, Gibraltar law prohibits pursuing officers, in either direction, from apprehending the person (Legal Notice 152 of 2026, regulation 5(j); see 1.3). No published declaration has been found (checked 6 October 2026).
What is not yet published or settled: the declaration of the UK, for Gibraltar, and the declaration of Spain under the surveillance and pursuit arrangement, and which procedure each one chooses.
What is not yet published or settled: the declaration of the UK, for Gibraltar, and the declaration of Spain under paragraph 6.2, and which procedure each one chooses.
What would settle it: publication of the two declarations, or a statement that they have not yet been made.
Who holds it: the joint working group on police cooperation under the surveillance and pursuit arrangement; the Government of Gibraltar and the Royal Gibraltar Police; the Government of Spain.
Who holds it: the joint working group on police cooperation under Arrangement ; the Government of Gibraltar and the Royal Gibraltar Police; the Government of Spain.
Where it is written — Arrangement , paragraphs 2.1-2.4, 6.1-6.2; Legal Notice 152/2026, regulation 5(j); Act, section 53(2)(e).
2.2. Has a decision been made, under Arrangement 5, that Spanish officers on surveillance in Gibraltar may not carry service weapons?
Under the police cooperation arrangement, officers on surveillance may carry their service weapons during the surveillance, except where the requested Participant (our reading: the side into whose territory the surveillance continues) has specifically decided otherwise (see 1.2). The arrangement does not say which Participant is the requested Participant (our reading: the side into whose territory the surveillance continues), or how such a decision is made or published. Gibraltar's Act lets the Government make regulations on surveillance. Among the texts held, no regulations on continued surveillance have been found. Gibraltar's Uninterrupted Pursuit Regulations cover pursuit, not surveillance.
Officers on surveillance "may carry their service weapons during the surveillance save where specifically otherwise decided by the requested Participant" (Arrangement , paragraph 3.4(c); see 1.2). The arrangement does not say which Participant is the "requested Participant" (our reading: the side into whose territory the surveillance continues), or how such a decision is made or published. Gibraltar's Act lets the Government make regulations on surveillance (sections 51(3) and 53). Among the texts held, no regulations on continued surveillance have been found. Legal Notice 152 of 2026 covers pursuit, not surveillance.
What is not yet published or settled: whether any decision has been made under the surveillance and pursuit arrangement that Spanish officers on surveillance in Gibraltar may not carry service weapons, in general or for particular operations, and which Participant the arrangement treats as the requested Participant.
What is not yet published or settled: whether any decision under paragraph 3.4(c) has been made that Spanish officers on surveillance in Gibraltar may not carry service weapons, in general or for particular operations, and which Participant the arrangement treats as the "requested Participant".
What would settle it: a published decision, or a statement that no decision has been taken.
Who holds it: the Government of Gibraltar; the Royal Gibraltar Police; the Government of Spain.
Where it is written — Arrangement , paragraph 3.4(c); Act, sections 51(3), 53.
2.4. How many operations have Spanish officers carried out in Gibraltar under Arrangement 5 since 15 July 2026, and under whose direction?
Surveillance operations by Spanish officers in Gibraltar will be reported to the competent authorities of the UK, for Gibraltar, under the police cooperation arrangement. After each pursuit the officers report to them, under the same arrangement and under a Gibraltar Legal Notice of 2026 named in the texts behind the click. In both cases the officers must obey the instructions of the local competent authorities. No count of these reports or operations has been published (checked 6 October 2026).
Surveillance operations by Spanish officers in Gibraltar "will be the subject of a report" to the competent authorities of the UK, for Gibraltar (Arrangement , paragraph 3.4(f)). After each pursuit the officers report to them (paragraph 6.4(f); Legal Notice 152 of 2026, regulation 5(k)). In both cases the officers must obey the instructions of the local competent authorities (paragraphs 3.4(a), 6.4(a)). No count of these reports or operations has been published (checked 6 October 2026).
What is not yet published or settled: the number of surveillance operations and pursuits by Spanish officers in Gibraltar since 15 July 2026, and the number by Gibraltar's officers in Spain.
What would settle it: a count taken from the reports these paragraphs require.
Who holds it: the Royal Gibraltar Police and HM Customs Gibraltar (the bodies a Legal Notice of 2026 names as Gibraltar's competent authorities).
Who holds it: the Royal Gibraltar Police and HM Customs Gibraltar (the Gibraltar competent authorities in Legal Notice 152 of 2026).
Where it is written — Arrangement , paragraphs 3.4(a), (f), 6.4(a), (f); Legal Notice 152/2026, regulation 3 and 5(k).
2.17. How does Article 45 apply if Gibraltar later changes the residence period for Gibraltarian status, and has a reading been published?
The treaty fixes the conditions as those in the law in force on the date of entry into force. It requires any proposed change to be reported to the Cooperation Council for its opinion. It also says that no change may make it possible to get an identity card on the basis of prior residence without at least 10 years' continuous residence immediately before the application (see 1.11). The texts read here do not say clearly: - whether the Gibraltarian Status Act's conditions count as conditions for an identity card; - what happens if the Cooperation Council finds a change incompatible.
Article 45(2) fixes the conditions in "the legislation in force on the date of entry into force". Article 45(4) requires any proposed change to be reported to the Cooperation Council for its opinion. It also says that no change may make it possible to obtain an identity card on the basis of prior residence without at least 10 years' continuous residence immediately before the application (see 1.11). The texts read here do not say in terms: - whether the Gibraltarian Status Act's conditions count as conditions for an identity card; - what follows if the Cooperation Council finds a change incompatible.
The Government said in a press release of 21 September 2026 that the treaty requires proposed future changes to the relevant conditions to be notified to the Cooperation Council. It said the Council may give an opinion on whether those changes are compatible with the treaty. The treaty itself says the Council must give its opinion within one month of being informed.
The Government said in press release 682/2026 (21 September 2026): "The Treaty requires proposed future changes to the relevant conditions to be notified to the Cooperation Council, which may give an opinion on their compatibility with the Treaty." The treaty says the Council "shall, within one month of being so informed, provide its opinion".
What is not yet published or settled: a reading of how the relevant parts of the treaty apply to a change in the residence period that the Gibraltarian Status Act sets.
What is not yet published or settled: a reading of how Article 45(2) and (4) apply to a change in the residence period in section 9 of the Gibraltarian Status Act.
What would settle it: a published reading by the Government of Gibraltar, or a Cooperation Council opinion if a change is proposed.
Who holds it: the Government of Gibraltar; the Cooperation Council.
Where it is written — Article 45(2), (4); Act, section 43(3)-(5); Gibraltarian Status Act, section 9; Government of Gibraltar press release 682/2026.
2.20. Does a Category 2 status meet the "genuine connection" test in Article 45(6)?
The treaty says that changes to Gibraltar's conditions may not make it possible to get a residence permit without a genuine connection with Gibraltar. It calls this the condition for being entitled to a residence permit. The genuine connection is to be established in one of two ways. One way is actual and regular physical presence in Gibraltar over an appropriate period of time. The other way is other objective and verifiable criteria. It may not be based on investments or payments fixed in advance. The texts read here do not say how Category 2 status relates to a residence permit, or how these treaty rules on a genuine connection apply to it (see 1.13).
Article 45(4)(b) says that changes to Gibraltar's conditions may not make it possible to obtain a residence permit without "a genuine connection with Gibraltar". Article 45(6) calls this "the condition for entitlement to a residence permit". The treaty says it is to be established on the basis of "actual and regular physical presence in Gibraltar over an appropriate period of time or on the basis of other objective and verifiable criteria" (Article 45(5)). It may not rest on predetermined investments or payments (Article 45(6)). The texts read here do not say how Category 2 status relates to a residence permit, or how Article 45(5)-(6) applies to it (see 1.13).
What is not yet published or settled: how Category 2 holders obtain the right to reside, and how the treaty's rules on this, including its genuine-connection test, apply to them.
What is not yet published or settled: how Category 2 holders obtain the right to reside, and how Article 45(5)-(6) applies to them.
What would settle it: a published reading by the Government of Gibraltar, or a Cooperation Council view.
Who holds it: the Government of Gibraltar; the Income Tax Office; the Department of Immigration and Home Affairs.
Where it is written — Article 45(4)-(6); Act, section 43(5)-(6); 2019 tax agreement, Article 2(1)(e).
2.90. Which Government proposed and passed the 2014 amendment to the Gibraltarian Status Act that reduced the residence period from 25 years to 10, and was the 10-year figure in Article 45(4)(a) taken from it?
A statement by Chief Minister (Hon F R Picardo) on 30 March 2026 depends on this. The words are in entry 212 of the section on what has been said. The part of Gibraltar's 2026 Act bringing the treaty into Gibraltar law that the Chief Minister was discussing refers to residence for a continuous period of at least ten years for the treaty's rule on identity cards. That treaty rule requires at least 10 years' continuous residence immediately before applying for an identity card on the basis of prior residence. The Census of Gibraltar 2022 records that in 2014 the Gibraltarian Status Act was amended to lower the residence requirements for British Citizens to apply for Gibraltarian Status, from 25 years to 10 years. That settles the year of the change in the Status Act. It does not say which Government made it. The Census also does not link that change to the 10-year figure in the treaty's identity card rule, which concerns identity cards, not status. The statement says the 10-year provision was inherited from those the speaker calls they, because they changed the principles for status registration to 10 years. The held texts do not show who they are or who proposed the 2014 amendment. The 2014 amending Act and its debate record would settle it.
A statement by Chief Minister (Hon F R Picardo) on 30 March 2026 depends on this. The words are in entry 212 of the section on what has been said. Section 43(5)(a) of the Act, which the Chief Minister was discussing, refers to residence 'for a continuous period of at least ten years for the purposes of Article 45(4)(a)', and Article 45(4)(a) requires at least 10 years' continuous residence immediately before applying for an identity card on the basis of prior residence. The Census of Gibraltar 2022 records that 'in 2014, the Gibraltarian Status Act was amended lowering the residence requirements for British Citizens to apply for Gibraltarian Status', from 25 years to 10 years. That settles the year of the change in the Status Act. It does not say which Government made it, and the Census does not link that change to the 10-year figure in Article 45(4)(a), which concerns identity cards, not status. The statement says the 10-year provision was 'inherited from them' because 'they' changed the principles for status registration to 10 years. The held texts do not show who 'they' are or who proposed the 2014 amendment. The Act of 2014 and its debate record would settle it.
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
What is not yet published or settled: which Government proposed and passed the 2014 amendment to the Gibraltarian Status Act, and whether the 10-year figure in the treaty was taken from it. The Census of Gibraltar 2022 gives the year and the change (25 years to 10) but not the Government, and the treaty provision with the 10-year figure concerns identity cards, not status.
What is not yet published or settled: which Government proposed and passed the 2014 amendment to the Gibraltarian Status Act, and whether the 10-year figure in Article 45(4)(a) was taken from it. The Census of Gibraltar 2022 gives the year and the change (25 years to 10) but not the Government, and Article 45(4)(a) concerns identity cards, not status.
What would settle it: the 2014 Act and its debate record.
Where it is written — the statement graded in entry 212 of the section on what has been said.
2.12. Which Gibraltar documents were notified to Spain as "residence permits"?
The UK, for Gibraltar, must give Spain sample copies of its residence permits. Gibraltar's Act says that, for the transitional rule, the term residence permit includes the civilian registration cards described in Gibraltar's Electronic Identity Card Regulations 2015. Under Gibraltar's Residency Regulations 2026, civilian registration cards issued during a transitional period are treated as residence permits. No published list of the sample copies sent to Spain has been found (checked 6 October 2026).
The UK, for Gibraltar, must give Spain specimens of its residence permits (Article 50(8); Article 52(2)). Gibraltar's Act says that, for the transitional rule, "residence permit" includes the civilian registration cards described in regulation 5(4) of the Electronic Identity Card Regulations 2015 (section 49(8)). Under the Residency Regulations 2026, civilian registration cards issued during a transitional period are treated as residence permits (, regulation 28). No published list of the specimens sent to Spain has been found (checked 6 October 2026).
What is not yet published or settled: the list of documents, with specimens, that Gibraltar gave Spain as residence permits under the treaty.
What would settle it: publication of that list.
Who holds it: the Department of Immigration and Home Affairs; Civil Status and Registration; the Government of Gibraltar.
Where it is written — Articles 50(8), 52(2); Act, section 49(3), (8); , regulations 3, 28.
2.14. How many Article 50 notifications have been sent, objections received and permits refused or withdrawn, and are applicants told that their details go to Spain?
The UK, for Gibraltar, notifies Spain before issuing or renewing each residence permit, and Spain may object or ask for a withdrawal (see 1.9). Once a further rule of the treaty applies, Gibraltar must make sure the applicant has been given the information required by the EU's Visa Information System Regulation and that the applicant gives consent. No counts of notifications, objections, refusals or withdrawals have been published (checked 6 October 2026).
The UK, for Gibraltar, notifies Spain before issuing or renewing each residence permit, and Spain may object or ask for a withdrawal (Article 50(2)-(5); see 1.9). Once Article 51 applies, Gibraltar must make sure the applicant has been given the information required by the Visa Information System Regulation and gives consent (Article 51(3)(c)-(d)). No counts of notifications, objections, refusals or withdrawals have been published (checked 6 October 2026).
What is not yet published or settled: the number of notifications sent, objections received, permits refused under the regulations and permits withdrawn at Spain's request since 15 July 2026; and the notice given to applicants about the transfer of their details to Spain.
What is not yet published or settled: the number of notifications sent, objections received, permits refused under regulation 20 and permits withdrawn at Spain's request since 15 July 2026; and the notice given to applicants about the transfer of their details to Spain.
What would settle it: the counts, and the application form or notice given to applicants.
Who holds it: the Department of Immigration and Home Affairs.
Where it is written — Articles 50(2)-(5), 51(3); , regulations 6(2), 20.
2.13. How many residence permits were in force on 15 July 2026, how many fall to be renewed by 15 July 2028, and when was the Article 52(3) list sent to Spain?
Under the treaty, permits issued before 15 July 2026 stay valid for two calendar years or until they expire, whichever comes first. Gibraltar must send Spain the list of holders (see 1.10). The 2022 Census counted 8,864 usually-resident people who were not Gibraltarian: 5,511 in the category UK and Other British, 252 Moroccan and 3,101 of other nationalities. The Census does not say how many of them held a residence permit. Nor does it say how many were EU citizens or their family members, to whom the duty to send that list does not apply.
Permits issued before 15 July 2026 stay valid for two calendar years or until they expire, whichever is first. Gibraltar must send Spain the list of holders (Article 52(1), (3); see 1.10). The 2022 Census counted 8,864 usually-resident people who were not Gibraltarian: 5,511 "UK and Other British", 252 Moroccan and 3,101 of other nationalities. The Census does not say how many of them held a residence permit. Nor does it say how many were EU citizens or their family members, to whom Article 52(3) does not apply (Article 52(4)).
What is not yet published or settled: the number of residence permits and civilian registration cards in force on 15 July 2026; the number renewed so far; and the date the list that the treaty requires was sent to Spain.
What is not yet published or settled: the number of residence permits and civilian registration cards in force on 15 July 2026; the number renewed so far; and the date the Article 52(3) list was sent.
What would settle it: the counts and the date, published.
Who holds it: the Department of Immigration and Home Affairs; Civil Status and Registration.
Where it is written — Article 52(1), (3)-(4); Act, section 49(2), (4); Census of Gibraltar 2022, section 8.1.1.
For permits in force on 15 July 2026, there is a right of appeal to a national court against withdrawal at Spain's request. The treaty does not say which country's court. Gibraltar's Act gives a right of appeal but names no court. For permits refused or withdrawn after Spain objects, or asks for withdrawal, under the treaty's checks on permits being issued or renewed, Spain tells the person about the appropriate remedies under national and EU law, if the person asks. The Residency Appeals Tribunal does not hear appeals against decisions under one of the rules of Gibraltar's Residency Regulations 2026.
For permits in force on 15 July 2026, withdrawal at Spain's request is "subject to a right of appeal in a national court" (Article 52(3)). The treaty does not say which country's court. The Act says "subject to a right of appeal" and names no court (section 49(5)). For permits refused or withdrawn after Spain objects or asks for withdrawal under Article 50 or 51, Spain informs the person of "the appropriate remedies in accordance with national and Union law" upon the person's request (Article 50(3), (5); Article 51(4), (6)). The Residency Appeals Tribunal does not hear appeals against decisions under regulation 20 (, regulation 25(3)).
What is not yet published or settled: which court hears an appeal, under the treaty and Gibraltar's 2026 Act that brings the treaty into Gibraltar law, against a withdrawal at Spain's request, and which remedies apply after a refusal or withdrawal at Spain's request.
What is not yet published or settled: which court hears an appeal under Article 52(3) and section 49(5), and which remedies apply after a refusal or withdrawal at Spain's request.
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
What would settle it: a published rule of court, regulation or official statement naming the court and the time limit.
Who holds it: the Government of Gibraltar; the Attorney General.
Where it is written — Articles 50(3), (5), 51(4), (6), 52(3); Act, section 49(5); , regulation 25(3).
A Legal Notice of 2026 amends Gibraltar's Asylum Regulations 2008. It says it was made to carry out a provision of the treaty. Two parts of that provision require standards at least equivalent to those in the EU, and removals under rules equivalent to the EU's 2008 Return Directive. Among the amendments: - The Government must put in place an effective system for monitoring forced returns. - Detention for removal is ordered by the Magistrates' Court and may last up to six months. It may be extended by up to twelve more months only where removal is likely to take longer because the person does not cooperate or documents from third countries are delayed. - Detention takes place as a rule in specialised detention facilities. Where prison accommodation is used, detainees are kept apart from ordinary prisoners. - The Government must provide free legal counselling at an applicant's request during the application procedure. - The Authority appoints guardians for unaccompanied minors, each for a limited number of minors.
amends the Asylum Regulations 2008. It says it was made to implement Article 53. Article 53(6) and (9) require standards at least equivalent to those in the EU, and removals under rules equivalent to Directive 2008/115/EC. Among the amendments: - "The Government shall provide for an effective forced-return monitoring system" (regulation 30D(4)); - detention for removal is ordered by the Magistrates' Court and may last up to six months. It may be extended by up to twelve more months only where removal is likely to take longer because the person does not cooperate or documents from third countries are delayed (regulation 30J(2), (5)-(6)); - detention takes place "as a rule in specialised detention facilities"; where prison accommodation is used, detainees are kept apart from ordinary prisoners (regulation 30K(1)); - the Government must provide free legal counselling at an applicant's request during the application procedure (regulation 14A); - the Authority appoints guardians for unaccompanied minors, each for a limited number of minors (regulation 55(10)).
What is not yet published or settled: who runs the forced-return monitoring system; which specialised detention facility is used; and who provides legal counselling and guardianship.
What would settle it: the named providers and facilities, published.
Who holds it: the Government of Gibraltar; the Department of Immigration and Home Affairs.
Where it is written — Article 53(6), (9); (Asylum Regulations 2008, regulations 14A, 30D, 30J, 30K, 55 as amended).
2.18. Has any sector been recognised as one of "demonstrable shortage of labour or skills" under the Residency Regulations, and on what criteria is the waiver used?
Under Gibraltar's Residency Regulations 2026, the Chief Minister may waive the earnings or age test for a person of good character. This applies where it is in the interests of Gibraltar because the person has skills important to Gibraltar's economic development, or belongs to a sector or industry where a shortage of labour or skills can be shown. The Chief Minister may use this discretion for a whole sector or industry. The Regulations set no criteria or procedure for this. The Government said on 1 July 2026 that the Regulations will provide further detail and appropriate safeguards, including review mechanisms. No sector designation has been found (checked 6 October 2026).
The Chief Minister may waive the earnings or age test for a person of good character, where it is in the interests of Gibraltar because the person has skills important to Gibraltar's economic development or belongs to "a sector or industry where there exists a demonstrable shortage of labour or skills". The Chief Minister "may exercise this discretion in respect of a whole sector or industry" (, regulation 7(3)). The Regulations set no criteria or procedure for this. The Government said on 1 July 2026 that the Regulations "will provide further detail and appropriate safeguards, including review mechanisms". No sector designation has been found (checked 6 October 2026).
What is not yet published or settled: any sector or industry recognised as having a demonstrable shortage of labour or skills under the waiver in the Residency Regulations, and the criteria and procedure used.
What is not yet published or settled: any sector or industry recognised under regulation 7(3), and the criteria and procedure used.
What would settle it: a published designation, or published criteria.
Who holds it: the Chief Minister's office; the Department of Immigration and Home Affairs.
Where it is written — , regulation 7(3); Government of Gibraltar press release of 1 July 2026.
The Government's press release of 1 July 2026 says the GFSB has asked for the data and analysis on which the policy is based. It says the Government cannot share confidential or sensitive information. It refers to the Chief Minister's statement to Parliament of 15 October 2025 on numbers of new arrivals (952 in 2022, 896 in 2023 and 1,245 in 2024). In a Government press release of 21 September 2026, the Minister for Health, Care and Business, the Hon Gemma Arias-Vasquez, is quoted as saying that the Minister will always listen to the business community and that the framework is under review. No impact assessment has been found (checked 6 October 2026).
The Government's press release of 1 July 2026 says: "The GFSB has asked for data and analysis underpinning the policy." It says the Government "is unable to share confidential or sensitive information". It refers to the Chief Minister's statement to Parliament of 15 October 2025 on numbers of new arrivals (952 in 2022, 896 in 2023 and 1,245 in 2024). In press release 682/2026 (21 September 2026), the Minister for Health, Care and Business, the Hon Gemma Arias-Vasquez, is quoted as saying: "I will always listen to our business community and the framework is under review." No impact assessment has been found (checked 6 October 2026).
What is not yet published or settled: an impact assessment of the Residency Regulations 2026, or the data and analysis behind them.
What would settle it: publication of an assessment, or a statement that none was made.
Who holds it: the Government of Gibraltar (Ministry for Health, Care and Business).
Where it is written — ; Government of Gibraltar press releases of 1 July 2026 and 682/2026.
2.26. Does Spain's exemption for pay for work done abroad (Ley 35/2006, Article 7(p)) apply to a frontier worker's Gibraltar salary after the delisting?
Spain's own law exempts pay for work actually carried out abroad, up to EUR 60,100 a year, on conditions set by regulation. The work must be for a company or entity not resident in Spain (or a permanent establishment abroad). The territory must also apply a tax identical or similar to Spain's income tax and must not be treated as a tax haven. This territory condition is treated as met where the territory has a convention with Spain to avoid double taxation that includes a clause on exchanging information. The text of the 2019 tax agreement does not call itself a convention to avoid double taxation. The exemption applies to pay earned on the days spent abroad. A Spanish ministerial order of 2026 removed Gibraltar from Spain's list of non-cooperative jurisdictions. Its preamble says a Spanish law brought the term tax havens (paraísos fiscales) into line with the concept of non-cooperative jurisdictions. The Joint Coordination Committee under the 2019 tax agreement must try to settle, by mutual agreement, difficulties or doubts on how that agreement is read or applied. It does so in specific cases where all its member authorities decide that it should. The exemption is part of Spain's own law, and the texts do not say whether the Committee can deal with it.
Article 7(p) exempts pay for "trabajos efectivamente realizados en el extranjero" up to EUR 60,100 a year, where the work is for a company or entity not resident in Spain (or a permanent establishment abroad), on conditions set by regulation, and the territory applies a tax identical or similar to Spain's income tax and is not treated as a tax haven. That second condition is treated as met where the territory has a convention with Spain for the avoidance of double taxation with an information-exchange clause; the text of the 2019 tax agreement does not call itself a convention for the avoidance of double taxation. The exemption applies to pay earned on the days spent abroad. Orden HAC/649/2026 removed Gibraltar from Spain's list of non-cooperative jurisdictions; its preamble says a Spanish law brought the term tax havens (paraísos fiscales) into line with that concept. The 2019 agreement's Joint Coordination Committee "shall endeavour to resolve by mutual agreement" difficulties or doubts on the interpretation or application of that agreement, in specific cases where all its member authorities so decide (Article 5(2)). Article 7(p) is part of Spain's own law, and the texts do not say whether the Committee can address it.
What is not yet published or settled: a ruling or published view of Spain's tax administration on whether Spain's income-tax exemption for pay for work done abroad applies to a person who lives in Spain and crosses daily to work in Gibraltar, and from which tax year. No such ruling was found among the documents held (checked 6 October 2026).
What is not yet published or settled: a ruling or published view of Spain's tax administration on whether Article 7(p) applies to a person who lives in Spain and crosses daily to work in Gibraltar, and from which tax year. No such ruling was found among the documents held (checked 6 October 2026).
What would settle it: a binding ruling (consulta vinculante) of Spain's Dirección General de Tributos, or published guidance of Spain's Tax Agency, on that case.
Who holds it: Spain's Dirección General de Tributos and Agencia Estatal de Administración Tributaria.
Where it is written — Ley 35/2006, Article 7(p); Orden HAC/649/2026; 2019 tax agreement, Article 5(2).
Ley 35/2006: BOE consolidated text, for information only. Last update published by the BOE: 7 October 2026.
2.97. What figure has the Notice in the Gazette under regulation 3 of the Residency Regulations 2026 fixed as the average gross annual earnings in Gibraltar, and from what date?
A statement by the Chief Minister (Hon F R Picardo), giving evidence by video link on 15 September 2026, depends on this. The words are in entry 263 of the section on what has been said. Gibraltar's Residency Regulations 2026 do not print a figure. They define the earnings level as the most recent average gross annual earnings in the Employment Survey Report, rounded up to the nearest £500, as published by Notice in the Gazette. They then require earnings of at least that level. So the level in the Regulations is the average itself (rounded up), not a figure below it. The Government's press release of 1 July 2026 gives the figure as £37,500. The draft Employment Survey Report 2025 gives two averages: £37,332.42 for October 2024 and £39,510.9 for October 2025. Rounded up to the nearest £500, the first gives £37,500 and the second £40,000. The Gazette Notice that fixes the figure under the Regulations is not among the documents held. So the figure now in force cannot be settled from the texts held, and neither can whether it is just short of the average, as the statement says.
A statement by Chief Minister (Hon F R Picardo), giving evidence by video link on 15 September 2026 depends on this. The words are in entry 263 of the section on what has been said. The Regulations do not print a figure. Regulation 3 defines the earnings level as the most recent average gross annual earnings in the Employment Survey Report, rounded up to the nearest £500, "as published by Notice in the Gazette". Regulation 7(1)(a) then requires earnings "no less than" that level. So the level in the Regulations is the average itself (rounded up), not a figure below it. The Government's press release of 1 July 2026 gives the figure as £37,500. The draft Employment Survey Report 2025 gives two averages: £37,332.42 for October 2024 and £39,510.9 for October 2025. Rounded up to the nearest £500, the first gives £37,500 and the second £40,000. The Gazette Notice that fixes the figure under regulation 3 is not among the documents held, so the figure now in force, and whether it is "just shy of" the average, cannot be settled from the texts held.
What is not yet published or settled: the figure that the notice in the Gazette under Gibraltar's Residency Regulations 2026 has fixed as the average gross annual earnings. The notice is not held. The Government's press release of 1 July 2026 gives £37,500; the draft Employment Survey Report 2025 would give £37,500 or £40,000 when rounded up, depending on which average is used.
What is not yet published or settled: the figure the Notice in the Gazette under regulation 3 of the Residency Regulations 2026 has fixed as the average gross annual earnings. The Notice is not held. The Government's press release of 1 July 2026 gives £37,500; the draft Employment Survey Report 2025 would give £37,500 or £40,000 when rounded up, depending on which average is used.
What would settle it: the Gazette Notice itself, with its date.
Where it is written — the statement graded in entry 263 of the section on what has been said.
A statement by the Government of Gibraltar in a press release of 21 September 2026 (the Minister for Health, Care and Business, Hon G Arias-Vasquez, is quoted later in the same release) depends on this. The words are in entry 280 of the section on what has been said. No held document records the consultation, what the Foreign, Commonwealth and Development Office (FCDO) or the Convent (the Governor's residence and office) said, or any approval by the UK Government. The Government's own release of 1 July 2026 says it consulted both, and that it had at no time been suggested that the changes are anti-British. That is narrower than approval. Gibraltar's Residency Regulations 2026 say they were made by the Government under powers in Gibraltar's 2026 Act that brings the treaty into Gibraltar law. Under Gibraltar's Constitution, residence is the responsibility of Ministers. Nothing in the treaty, that Act or the Regulations requires UK approval of the Regulations. The second sentence of the release, which uses the word therefore and speaks of approval, is a conclusion drawn from the first. No held text states that approval was given.
A statement by Government of Gibraltar, in press release 682/2026 (the Minister for Health, Care and Business, Hon G Arias-Vasquez, is quoted later in the same release) on 21 September 2026 depends on this. The words are in entry 280 of the section on what has been said. No held document records the consultation, what the Foreign, Commonwealth and Development Office (FCDO) or the Convent (the Governor's residence and office) said, or any approval by the UK Government. The Government's own release of 1 July 2026 says it consulted both and that "at no time has it been suggested" that the changes are anti-British; that is narrower than approval. The Regulations say they were made by "the Government" under sections 13 and 43(7) of the Act. Under section 47(2) of the Constitution, residence is the responsibility of Ministers, and nothing in the treaty, the Act or the Regulations requires UK approval of the Regulations. The release's second sentence ("therefore... approved") is a conclusion drawn from the first. No held text states that approval was given.
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
What is not yet published or settled: any record of the consultation with the FCDO and the Convent on the Residency Regulations 2026, or of an approval by the UK Government. No such record is held. The Government's release of 1 July 2026 says only that both were consulted, and that it has never been suggested that the changes are anti-British.
What is not yet published or settled: any record of the consultation with the FCDO and the Convent on the Residency Regulations 2026, or of an approval by the UK Government. None is held; the Government's release of 1 July 2026 says only that both were consulted and that 'at no time has it been suggested' the changes are anti-British.
What would settle it: a document recording what the FCDO and the Convent said, or an approval, if one was given.
Where it is written — the statement graded in entry 280 of the section on what has been said.
A statement by the Chief Minister (Hon F R Picardo), giving evidence by video link on 15 September 2026, depends on this. The words are in entry 261 of the section on what has been said. The treaty says the UK, for Gibraltar, enforces a refusal of entry under its own law, but it says nothing about a facial-recognition record of people who have been refused. The treaty, the seven administrative arrangements, Gibraltar's 2026 Act that brings the treaty into Gibraltar law and the regulations held were searched for the terms facial recognition, facial image and watch list. None sets up or governs a facial-recognition record of people refused entry to Gibraltar. The text also does not say what status such a person has if found in Gibraltar after a refusal. That is a matter for the law of Gibraltar on immigration, which is not among the texts held for this point. The statement is about a system the Government of Gibraltar says it will operate. No held document settles it.
A statement by Chief Minister (Hon F R Picardo), giving evidence by video link on 15 September 2026 depends on this. The words are in entry 261 of the section on what has been said. Article 35(1) says the UK, for Gibraltar, enforces a refusal of entry under its own law, but it says nothing about a facial-recognition record of people who have been refused. The treaty, the seven administrative arrangements, the Act and the regulations held were searched for "facial recognition", "facial image" and "watch list". None sets up or governs a facial-recognition record of people refused entry to Gibraltar. The text also does not say what status such a person has if found in Gibraltar after a refusal. That is a matter for the law of Gibraltar on immigration, which is not among the texts held for this point. The statement is about a system the Government of Gibraltar says it will operate. No held document settles it.
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
What is not yet published or settled: any law, regulation or published procedure that sets up a facial-recognition record of people refused entry. The treaty says Gibraltar enforces a refusal under its own law and says nothing about such a record; the texts held do not say what status such a person has if found in Gibraltar.
What is not yet published or settled: any law, regulation or published procedure that sets up a facial-recognition record of people refused entry. Article 35(1) says Gibraltar enforces a refusal under its own law and says nothing about such a record; the texts held do not say what status such a person has if found in Gibraltar.
What would settle it: the Gibraltar law on immigration, or a published procedure, that sets up the record and says what follows if such a person is found.
Where it is written — the statement graded in entry 261 of the section on what has been said.
The treaty exempts residents from the Entry/Exit System (see 1.5). The Government's Technical Notice of 23 September 2026 says the Government is discussing with the relevant authorities a process for having individual registrations deleted from the EES. It says the Government expects to be able to give more information on this shortly.
Residents are exempt from the Entry/Exit System (Article 42(1); see 1.5). The Government's Technical Notice of 23 September 2026 says the Government "is discussing with the relevant authorities a process for individual registrations to be deleted from the EESEESThe European Union’s (EU’s) Entry/Exit System: the biometric record of every third-country national’s entry to and exit from the Schengen area, which counts the 90-in-180 days.". It says the Government "expects to be in a position to provide further information regarding this shortly".
What is not yet published or settled: the deletion process and the number of residents who have reported a registration.
What would settle it: publication of the process, and of the number of reports received.
Who holds it: the Government of Gibraltar; the border authorities of the Schengen State that made each registration; the European Commission.
Where it is written — Article 42(1); Government of Gibraltar Technical Notice, press release 696/2026.
2.23. Do Gibraltar's departments have a legal basis to share and match personal data with each other, has the Article 87(1) document been published, and how does Article 14 sit with the alignment required for UK market access?
The treaty requires the UK, for Gibraltar, and Europol each to make publicly available a document that sets out, in a form people can understand, the rules on processing personal data transferred under the treaty's chapter on Europol. Under the treaty, Gibraltar must apply the EU data-protection laws it lists. Gibraltar's law in that area is to be interpreted in line with the relevant acts of the European Data Protection Board. HM Treasury's 2020 response says access to the UK market will depend on Gibraltar aligning its relevant law and practice with that of the UK. It names data protection law among the relevant areas. A Bill now before Parliament would change the test to one about outcomes; it is not law (see 1.28). None of these texts deals with a difference between the two.
Article 87(1) requires the UK, for Gibraltar, and Europol each to "make publicly available a document setting out in an intelligible form the provisions regarding the processing of personal data" transferred under the Europol chapter. Under Article 14 and Annex 3, Gibraltar must apply the EU's data-protection laws, and its law in that area is to be interpreted in line with the relevant acts of the European Data Protection Board (Article 14(4)). HM Treasury's 2020 response says access to the UK market "will be conditional on Gibraltar aligning its relevant law and practice with that of the UK", and names data protection law among the relevant areas (paragraph 2.4). A Bill now before Parliament would change the test to one about outcomes; it is not law (see 1.28). None of these texts deals with a difference between the two.
What is not yet published or settled: a Gibraltar provision allowing departments to share and match personal data with each other (none was found in the documents read); the document that a provision of the treaty, named in the texts, provides for (not found among the documents held, checked 6 October 2026); and any published position on how the treaty's data-protection provision and the alignment required for UK market access fit together.
What is not yet published or settled: a Gibraltar provision allowing departments to share and match personal data with each other (none was found in the documents read); the Article 87(1) document (not found among the documents held, checked 6 October 2026); and any published position on how Article 14 and the market-access alignment fit together.
What would settle it: the provision that gives the legal basis, the document that the treaty requires the UK, for Gibraltar, and Europol each to make public, and a published statement of position.
What would settle it: the provision that gives the legal basis, the Article 87(1) document, and a published statement of position.
Who holds it: the Government of Gibraltar; the Royal Gibraltar Police (the competent authority for cooperation with Europol, under a Legal Notice of 2026); the Gibraltar Regulatory Authority as Information Commissioner.
Who holds it: the Government of Gibraltar; the Royal Gibraltar Police (the competent authority for cooperation with Europol, , regulation 5(1)); the Gibraltar Regulatory Authority as Information Commissioner.
Where it is written — Articles 14, 87(1); Annex 3; HM Treasury, Market access arrangements for Gibraltar: summary of responses (November 2020), paragraph 2.4; , regulation 5(1).
Gibraltar's 2026 Act that brings the treaty into Gibraltar law switches off the Gibraltar GDPR and the Data Protection Act 2018 for data processed at the port and airport for Schengen checks. The Act does not say what it means by the Data Protection Act 2018. The Gibraltar statute amended for the treaty, by a Legal Notice of 2026, is the Data Protection Act 2004. Under the treaty, the functions of Spain's competent authorities include the right to use IT systems that process personal data in line with national, EU and international law. One of the treaty's annexes limits how the competent authorities within the EU use information they get under that annex. One of the arrangements, in its part on joint visits and information exchange, sets out how Spain's customs authorities get access to information. This includes access through specific user profiles and through named portals. No data controller or supervisory authority for these routes is named in these texts.
Section 33(2) of the Act switches off "The Gibraltar GDPR and the Data Protection Act 2018" for data processed at the port and airport for Schengen checks. The Act does not define "the Data Protection Act 2018", and the Gibraltar statute amended for the treaty is the Data Protection Act 2004 (). Under the treaty, the functions of Spain's competent authorities include the right to use IT systems processing personal data "in accordance with national, Union and international law" (Article 33(4)(c)(i)). Annex 22, Article 4 limits how the competent authorities within the EU use information under that Annex. In its part on joint visits and information exchange, arrangement 7 sets out how Spain's customs authorities reach information, including by specific user profiles and through named portals (paragraphs 4.3, 4.5, 5.1 and 10.2). No data controller or supervisory authority for these routes is named in these texts.
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
What is not yet published or settled: four things. First, which body is the data controller for Schengen processing at the port and airport, and for Spain's access to the Yacht Portal, the Port Portal and the other systems listed in the relevant administrative arrangement. Second, which statute is meant where a Gibraltar provision refers to the Data Protection Act 2018. Third, whether the Information Commissioner was consulted. Fourth, the terms of Spain's access (how long data is kept, onward transfer, logging and audit).
What is not yet published or settled: which body is the data controller for Schengen processing at the port and airport, and for Spain's access to the Yacht Portal, the Port Portal and the other systems in arrangement 7; which statute section 33(2) means by "the Data Protection Act 2018"; whether the Information Commissioner was consulted; and the terms of Spain's access (how long data is kept, onward transfer, logging and audit).
What would settle it: a published notice naming the controller for each route and the access terms, and a published explanation or correction of the provision that refers to the Data Protection Act 2018 in Gibraltar's 2026 Act that brings the treaty into Gibraltar law.
What would settle it: a published notice naming the controller for each route and the access terms, and a published explanation or correction of section 33(2).
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
Who holds it: the Government of Gibraltar; HM Customs Gibraltar; the Gibraltar Regulatory Authority as Information Commissioner.
Where it is written — Article 33(4)(c)(i); Annex 22, Article 4; arrangement 7, paragraphs 4.3, 4.5, 5.1 and 10.2; the Act, section 33(2); .
The protocol lists the people it covers. It names EU citizens living in Spain who are or were covered by Gibraltar's law after working in Gibraltar as frontier workers, and UK nationals living in Gibraltar who are or were covered by Spain's law after working in Spain as frontier workers (with their family members and survivors), and certain posted workers. It does not name UK nationals who live in Spain and work in Gibraltar, except as family members or survivors. Under the protocol, the Gibraltar institution pays unemployment benefit, under Gibraltar's law, to a covered person whose last work was in Gibraltar, who lived in Spain during it and still lives there. The protocol says the UK, for Gibraltar, or Spain and their competent authorities may provide for other ways of reimbursing healthcare costs, or waive all reimbursement between them. The protocol leaves out, among other things, special non-contributory cash benefits, long-term care benefits and social and medical assistance. It does not name the Household Cost Allowance. The Principal Auditor's report for 2018-19 describes that allowance as received quarterly from Community Care by people of pensionable age.
Article SSC.3 lists the people the protocol covers. It names EU citizens living in Spain who are or were covered by Gibraltar's law after working in Gibraltar as frontier workers, and UK nationals living in Gibraltar who are or were covered by Spain's law after working in Spain as frontier workers (with their family members and survivors), and certain posted workers. It does not name UK nationals who live in Spain and work in Gibraltar, except as family members or survivors. Under Article SSC.56(1), the Gibraltar institution pays unemployment benefit, under Gibraltar's law, to a covered person whose last work was in Gibraltar, who lived in Spain during it and still lives there. Under Article SSC.27(3), the UK, for Gibraltar, or Spain and their competent authorities may provide for other methods of reimbursement of healthcare costs or waive all reimbursement between them. Article SSC.4(4) leaves out, among other things, special non-contributory cash benefits, long-term care benefits and social and medical assistance. The protocol does not name the Household Cost AllowanceHousehold Cost AllowanceCommunity Care’s payment to pensioners.. The Principal Auditor's report for 2018-19 describes it as received quarterly from Community Care by people of pensionable age (paragraph 3.4.77).
What is not yet published or settled: a published reading of how Article SSC.3 applies to UK nationals, including Gibraltarians, who live in Spain and work in Gibraltar; whether a waiver under Article SSC.27(3) has been agreed; and a published reading of whether the Household Cost Allowance falls inside or outside the protocol under Article SSC.4.
What would settle it: a published statement of the Government's reading on each point, and any waiver agreed.
Who holds it: the Government of Gibraltar (social security); the Gibraltar Health Authority (healthcare costs); Community Care (the Household Cost Allowance).
Where it is written — social security protocol, Articles SSC.3, SSC.4(4), SSC.27(3), SSC.56; Principal Auditor, Report on the Public Accounts of Gibraltar 2018-19, paragraph 3.4.77.
A statement by Chief Minister (Hon F R Picardo) on 26 February 2026 depends on this. The words are in entry 74 of the section on what has been said. The treaty, its annexes and protocols, the seven arrangements and the Gibraltar Act 2026 were searched for equalisation of the pensionable age; no provision on it was found. The Protocol on Social Security Coordination deals with how periods and benefits are counted across the two territories. It does not set a pensionable age for Gibraltar. An explanation from the Government of the provision that makes equalisation possible, or the Bill itself, would settle it.
What is not yet published or settled: the provision that makes it possible to equalise the pensionable age at 60. No provision on it was found in the treaty, its annexes and protocols, the seven arrangements or the Act.
What would settle it: a Government explanation that names the provision, or the Bill itself.
Where it is written — the statement graded in entry 74 of the section on what has been said.
A statement by Chief Minister (Hon F R Picardo) on 30 March 2026 depends on this. The words are in entry 201 of the section on what has been said. Gibraltar's 2026 Act that brings the treaty into Gibraltar law makes the treaty's protocol on social security coordination part of Gibraltar's law. The protocol contains rules on aggregation of periods, meaning adding together periods of insurance or work in two places. Its main rule on this applies where the law of the responsible institution in Gibraltar or in Spain makes a right to benefits depend on periods of insurance, employment or self-employment. That institution must then count periods completed under the other side's law as if they had been completed under the law it applies. Three further provisions of the protocol add special rules on aggregation of periods. Read in their ordinary sense, the words in the statement ruling out aggregation are not what the text says. The record does not show whether the speaker meant a narrower thing, such as the aggregation of pension amounts or of residence periods for a particular Gibraltar pension, and the text read does not settle that narrower point. The statement is left under review until the meaning is known. The provisions that were read are listed under Read the texts on this.
A statement by Chief Minister (Hon F R Picardo) on 30 March 2026 depends on this. The words are in entry 201 of the section on what has been said. Section 138(2)(a) of the Act makes the Protocol on Social Security Coordination part of domestic law. The Protocol contains rules on aggregation (adding together periods of insurance or work in two places) of periods: Article SSC.7 (headed 'Aggregation of periods') requires the competent institution of Gibraltar or of Spain, where its law makes a right to benefits depend on periods of insurance, employment or self-employment, to take into account periods completed under the other side's legislation 'as though they were periods completed under the legislation which it applies'. Articles SSC.37, SSC.44 and SSC.54 add special provisions on aggregation of periods. Read in their ordinary sense, the words 'but not aggregation' are not what the text says. The record does not show whether the speaker meant a narrower thing, such as the aggregation of pension amounts or of residence periods for a particular Gibraltar pension, and the text read does not settle that narrower point. The statement is left under review until the meaning is known. The provisions read are Articles SSC.1 to SSC.15, SSC.37 to SSC.54 and section 138 of the Act.
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
What is not yet published or settled: which aggregation the Chief Minister meant. Article SSC.7 of the Protocol adds together periods of insurance or work; the record does not show whether he meant something narrower, such as pension amounts or residence periods.
What would settle it: the Chief Minister's own explanation of what he meant, or the text of his remarks in full.
Where it is written — the statement graded in entry 201 of the section on what has been said.
A statement by Executive Vice-President Mînzatu, answering for the European Commission a question from a Member of the European Parliament (Estrella Galán) on 28 October 2025, depends on this. The words are in entry 437 of the section on what has been said. The treaty does provide for social security coordination. The UK, for Gibraltar, and Spain must apply their social security systems in line with the treaty's social security protocol. That part of the answer is supported by the texts. Two points depend on the protocol's provisions on how pensions are calculated for people who worked in both places. One is whether the protocol's rules only reflect the national level of pensions. The other is whether any top-up is left to national law. Those provisions have not been checked against this answer here, and the treaty's main text does not settle it.
A statement by Executive Vice-President Mînzatu, answering for the European Commission a question from a Member of the European Parliament (Estrella Galán) on 28 October 2025 depends on this. The words are in entry 437 of the section on what has been said. The treaty does provide for social security coordination: the UK, for Gibraltar, and Spain must apply their social security systems in accordance with the Protocol on Social Security Coordination (Volume II). That part of the answer is borne out. Whether the Protocol's rules "merely reflect the national level of pensions", and whether any top-up is left to national law, depends on the Protocol's articles on how pensions are calculated for people who worked in both places. Those articles have not been checked against this answer here, and the treaty's main text does not settle it.
Where it is written — the statement graded in entry 437 of the section on what has been said.
BOE (the Spanish laws quoted here): Fuente de los datos: Agencia Estatal Boletín Oficial del Estado.
The Chief Minister told a House of Lords committee that a visitor who is refused entry by Gibraltar but admitted to the Schengen area will have their face put on Gibraltar's facial recognition systems (15 September 2026, corrected transcript, Q19). The treaty texts and Legal Notices read for this entry do not mention such a record.
The Chief Minister told a House of Lords committee that a visitor refused entry by Gibraltar but admitted to the Schengen area will have their face put "on our facial recognition systems" (15 September 2026, corrected transcript, Q19). The treaty texts and Legal Notices read for this entry do not mention such a record.
What is not yet published or settled: the law under which the record is kept, the name of its controller (the body legally responsible for the data), how long images are kept, and whether any other authority has access.
What would settle it: the instrument and the controller's name, published, with the retention period and access rules.
Who holds it: the Government of Gibraltar; the Royal Gibraltar Police.
Where it is written — Articles 32(2)-(3); House of Lords European Affairs Committee, 15 September 2026, Q19.
The treaty does not cover access for Gibraltar financial firms to the UK market (see 1.28). HM Treasury's 2020 response says access will depend on three things together: Gibraltar bringing its relevant law and practice into line with that of the UK, meeting objectives such as financial stability and consumer protection, and close cooperation. It also says HM Treasury may withdraw market access for one or more specific activities. It describes a right for Gibraltar firms whose access rights are cancelled by the UK regulators to refer disputed matters to the Upper Tribunal. The Prudential Regulation Authority says the transitional arrangements run until 31 December 2026 and can be extended further until the permanent arrangements are in place. Under the treaty, the UK, for Gibraltar, may not weaken or reduce its anti-money-laundering measures below the levels in the EU laws listed in an annex of the treaty that were in force when the treaty entered into force. The Financial Services and Markets Bill, which is not yet law, would replace the alignment test with an outcome test (see 1.28).
The treaty does not cover access for Gibraltar financial firms to the UK market (see 1.28). HM Treasury's 2020 response says access "will be conditional on Gibraltar aligning its relevant law and practice with that of the UK", on meeting objectives such as financial stability and consumer protection, and on close cooperation (paragraph 2.4), and that HM Treasury "may withdraw market access for one or more specific activities". It describes a right to refer disputed matters to the Upper Tribunal for Gibraltar firms whose access rights are cancelled by the UK regulators (paragraph 3.40). The Prudential Regulation Authority says the transitional arrangements run until 31 December 2026 and can be extended further until the permanent arrangements are in place. Under the treaty, the UK, for Gibraltar, may not weaken or reduce its anti-money-laundering measures below the levels in the EU laws listed in Annex 17 in force at entry into force (Article 198(2)). The Financial Services and Markets Bill [HL], which is not yet law, would replace the alignment test with an outcome test (see 1.28).
What is not yet published or settled: the start date of the Gibraltar Authorisation Regime; the alignment it will require; whether there is notice or appeal when HM Treasury withdraws access for an activity; any published position on how the treaty's minimum anti-money-laundering standard and the regime's alignment condition fit together; and which office represents Gibraltar in these discussions.
What is not yet published or settled: the start date of the Gibraltar Authorisation Regime; the alignment it will require; whether there is notice or appeal when HM Treasury withdraws access for an activity; any published position on how the Annex 17 floor and the regime's alignment condition fit together; and which office represents Gibraltar in these discussions.
What would settle it: the regime's legislation and published statements by HM Treasury and the Government of Gibraltar.
Who holds it: HM Treasury; the Government of Gibraltar; the Gibraltar Financial Services Commission.
Where it is written — Article 198(2); Annex 17; HM Treasury, Market access arrangements for Gibraltar: summary of responses (November 2020), paragraphs 2.4 and 3.40; Prudential Regulation Authority, Gibraltar passporting arrangements.
2.30. Where will aid granted be published under section 70(2), how is a measure notified to the Gibraltar Regulatory Authority, and how many measures have been notified and authorised since 15 July 2026?
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
Gibraltar's 2026 Act that brings the treaty into Gibraltar law (the Act) requires the Government to publish each aid granted or maintained on an official website or a public database. The Government must publish within six months of granting it. For aid in the form of tax measures, the period is one year from the date the tax return is due. For aid granted on 15 July 2026, six months ends on 15 January 2027. A Legal Notice of 2026 names the Gibraltar Regulatory Authority as the independent authority but sets no notification procedure. The Legal Notice is dated 3 July 2026 on the Gibraltar Laws website and takes effect on the Implementation Date. Its cover gives the start date as 15 July 2026. It names the Authority as the independent authority for the purposes of one article of the treaty. The Act gives the Government power to do anything necessary to make sure of two things. First, any intended measure to grant or alter state aid is notified to the independent authority or body. Second, the intended measure is not put into effect before the independent authority or body has authorised it. The authority may order recovery of any state aid granted without its authorisation in advance. The Act says the Government may provide for certain categories of state aid to be exempt from that notify-and-wait power, on conditions the Act sets out. That power does not apply to any intended measure to grant or alter state aid of the kind the treaty's state aid provision refers to, made by Act of Parliament. For such a measure, the Government must notify it to the authority, which may issue an opinion. The Government must take such an opinion into account and, where applicable, propose amendments to the Act in question for Parliament to consider. In the same way, the authority's power to order recovery does not apply to any measure to grant or alter such state aid by Act of Parliament. For such a measure the authority may issue an opinion. The Government must take such an opinion into account and, where applicable, propose suitable amendments to the Act in question for Parliament to consider. The Authority's Annual Report 2025/26 covers the year to 31 March 2026, before these rules took effect, and does not mention state aid.
Section 70(2) of the Treaty on Gibraltar and the European Union Act 2026 (the Act) requires the Government to publish each aid granted or maintained within six months of granting it "on an official website or a public database"; for aid in the form of tax measures the period is one year from the date the tax return is due (section 70(3)). For aid granted on 15 July 2026, six months ends on 15 January 2027. designates the Gibraltar Regulatory Authority as the independent authority but sets no notification procedure. The Legal Notice is dated 3 July 2026 on the Gibraltar Laws website and comes into operation on the Implementation Date (its regulation 2); its cover gives the commencement date as 15 July 2026. Its regulation 3 says the Authority "is hereby designated as the independent authority for the purposes of Article 205 of the Treaty on Gibraltar and the European Union". Section 72(3) of the Act gives the Government "power to do anything necessary to ensure that" "any intended measure to grant or alter state aid is notified to the independent authority or body" and that "the intended measure is not put into effect before the independent authority or body has authorised it"; under section 72(5) the authority "may order recovery of any state aid granted without its prior authorisation". Section 72(4) says the Government may provide for exemption of certain categories of state aid from section 72(3), on conditions that section 72(4) sets out. Under section 72(8), section 72(3) "shall not apply to any intended measure to grant or alter state aid referred to in Article 201 by Act of Parliament"; for such a measure the Government "shall notify" it to the authority, which "may issue an opinion", and the Government "shall have regard to such an opinion and, where applicable, propose amendments to the Act in question for Parliament to consider". Section 72(9) says in the same way that section 72(5) "shall not apply to any measure to grant or alter state aid referred to in Article 201 by Act of Parliament", for which the authority "may issue an opinion", and the Government "shall have regard to such an opinion and, where applicable, propose appropriate amendments to the Act in question for Parliament to consider". The Authority's Annual Report 2025/26 covers the year to 31 March 2026, before these rules came into operation, and does not mention state aid.
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
What is not yet published or settled: the website or database address where aid granted is to be published; the procedure for notifying an intended aid to the Gibraltar Regulatory Authority; and the number of measures notified and authorised since 15 July 2026.
What is not yet published or settled: the website or database address for section 70(2); the procedure for notifying an intended aid to the Authority; and the number of measures notified and authorised since 15 July 2026.
What would settle it: the address and the procedure, published, and the counts.
Who holds it: the Gibraltar Regulatory Authority; the Government of Gibraltar.
Where it is written — Article 205(2); the Act, sections 70(2) and (3) and 72(3), (4), (5), (8) and (9); ; Gibraltar Regulatory Authority, Annual Report 2025/26.
2.31. Which aid measures entered into before 15 July 2026 are still being paid, and does the Government consider them to be within section 68(2) of the Act?
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
Gibraltar's 2026 Act that brings the treaty into Gibraltar law sets the scope of the aid rules (see 1.30). One of the treaty's annexes lists EU acts on state aid. Among them are the EU's own treaty articles on state aid and a 2015 Council Regulation on applying one of those articles, listed under procedural rules. For aid granted by the UK, for Gibraltar, that falls within the treaty's state aid provision, the annex says those acts are to apply with the necessary changes. This includes the assessment of aid and the enforcement procedures of the independent authority. The Act gives the annex's acts the force of law in Gibraltar, subject to what the annex says. No provision that deals expressly with aid granted before 15 July 2026 and still being paid was found when the state aid parts of the treaty and of the Act were searched on 6 October 2026. The held texts do not say how the annex's acts apply to such aid. The 2015 Council Regulation is not among the held texts, and its content is not set out here.
Section 68(2) of the Act sets the scope of the aid rules (see 1.30). Annex 18 lists EU acts on state aid, among them Articles 107, 108 and 109 of the Treaty on the Functioning of the European Union (item 1) and Council Regulation (EU) 2015/1589 on the application of Article 108 (item 4, "Procedural rules"). For aid granted by the UK, for Gibraltar, within Article 201(1), Annex 18 says those acts "shall apply mutatis mutandis" (with the necessary changes), including to the assessment of aid and to the enforcement procedures of the independent authority. Section 68(4) of the Act gives the Annex 18 acts force of law in Gibraltar, subject to the Annex. No provision that deals expressly with aid granted before 15 July 2026 and still being paid was found in Articles 201 to 208 of the treaty or sections 68 to 75 of the Act (searched 6 October 2026). The held texts do not say how the Annex 18 acts apply to such aid. Regulation 2015/1589 is not among the held texts, and its content is not set out here.
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
What is not yet published or settled: a list of arrangements entered into before 15 July 2026 under which payments continue, and the Government's view on whether the provision of the Act that this question names covers them.
What is not yet published or settled: a list of arrangements entered into before 15 July 2026 under which payments continue, and the Government's view on whether section 68(2) covers them.
What would settle it: a published list and statement of view.
Who holds it: the Government of Gibraltar; the Gibraltar Regulatory Authority.
Where it is written — Articles 201 to 208; Annex 18, items 1 and 4; the Act, sections 68 to 75.
The aid rules apply to aid to service providers only insofar as the aid has, or could have, an effect on trade in goods or investment between the EU and Gibraltar. Both the treaty and Gibraltar's 2026 Act that brings the treaty into Gibraltar law say so. The Act sets a separate publication rule for aid in the form of tax measures. The gaming duty provisions of the Gambling Act and any rates they set were not found among the documents held as text (checked 6 October 2026).
The aid rules apply to aid to service providers only insofar as the aid has, or could have, an effect on trade in goods or investment between the EU and Gibraltar (Article 201(1)(b); the Act, section 68(2)(b)). The Act sets a separate publication rule for aid in the form of tax measures (section 70(3)). The gaming duty provisions of the Gambling Act (section 175) and any rates they set were not found among the documents held as text (checked 6 October 2026).
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
What is not yet published or settled: the text of the gaming duty provisions and rates; any assessment of those rates against the aid rules; and any opinion or decision of the Gibraltar Regulatory Authority on them.
What would settle it: the published text of the provisions, a published assessment, or an opinion or decision of the Authority.
Who holds it: the Government of Gibraltar; the Gibraltar Regulatory Authority.
Where it is written — Article 201(1)(b); the Act, sections 68(2)(b) and 70(3).
What the texts say now: Article 201(1) covers aid granted by the UK, for Gibraltar. For goods (point (a)), the aid is covered if it has, or could have, an effect on trade or investment between the EU and Gibraltar. For services (point (b)), it is covered only insofar as it has, or could have, an effect on trade in goods or on investment. Legal Notice 357 of 2026 does not mention State aid or the treaty. Neither text says whether a given concession is aid; that would depend on its facts.
Who holds it: the independent authority or body that the UK, for Gibraltar, is to establish or maintain under Article 205 of the treaty.
What would settle it: a published decision or guidance from that body on concessions, or a Government statement saying whether concessions are notified to it.
Where it is written — Agreement MS 9 (2026), Part Three, Title I, Chapter 2, Articles 201 and 205, and Annex 18; Gibraltar Laws, the Regulations (version of 15 October 2026, read 27 October 2026).
Press links, listed only as press and never as a source of a fact: GBC, Changes to procurement regulations announced (not opened). An opinion piece in GibNews, 26 October 2026, Unchecked public procurement (not opened; opinion).
2.99. Does the territorial clause of each UK trade agreement (including the CPTPP (the Comprehensive and Progressive Agreement for Trans-Pacific Partnership)) extend it to Gibraltar for services, and does any of them need a change because of the customs union?
A statement by the Chief Minister (Hon F R Picardo), giving evidence by video link on 15 September 2026, depends on this. The words are in entry 267 of the section on what has been said. The treaty sets up a customs union for goods between the EU and Gibraltar and makes Gibraltar's customs territory separate from the UK's. It says nothing about trade agreements in services. Mr Hughes, the Foreign, Commonwealth and Development Office official, told the same Committee earlier that day that this agreement is only about goods trade. He also said that Gibraltar could join the services chapter of the CPTPP (the trans-Pacific trade partnership) but not the goods part (session one, exchange after question 4). Whether each of the UK's trade agreements extends to Gibraltar for services depends on the territorial clause of that agreement. Those agreements are not among the documents held. The Chief Minister's further words, that Gibraltar has very little interest in goods trade, are an opinion and are not graded.
A statement by Chief Minister (Hon F R Picardo), giving evidence by video link on 15 September 2026 depends on this. The words are in entry 267 of the section on what has been said. The treaty establishes a customs union for goods between the EU and Gibraltar (Article 240) and makes Gibraltar's customs territory separate from the UK's (Article 241(b)). It says nothing about trade agreements in services. Mr Hughes, the Foreign, Commonwealth and Development Office official, told the same Committee earlier that day that "this agreement is only about goods trade" and that Gibraltar could accede to the services chapter of the CPTPP (the Comprehensive and Progressive Agreement for Trans-Pacific Partnership) but not to goods (session one, exchange following question 4). Whether each of the UK's trade agreements extends to Gibraltar for services depends on the territorial clause of that agreement. Those agreements are not among the documents held. The Chief Minister's further words that Gibraltar has "very little interest in goods trade" are an opinion and are not graded.
What is not yet published or settled: whether the territorial clause of each UK trade agreement, including the CPTPP, extends it to Gibraltar for services, and whether any needs a change because of the customs union. Those agreements are not held.
What would settle it: the territorial clause of each of those trade agreements.
Where it is written — the statement graded in entry 267 of the section on what has been said.
A statement by Member of the Opposition (Hon C A Sacarello) on 4 March 2026 depends on this. The words are in entry 342 of the section on what has been said. The treaty provides that duties on goods from outside the customs union are set under the applicable EU law. It also treats Gibraltar as a third territory under EU customs, indirect taxation and trade-related law until a decision of the Cooperation Council enters into force. The Cooperation Council is the body of representatives of the EU and of the UK, for Gibraltar, that the treaty sets up to oversee it. Neither provision says whether UK-origin goods pay the EU's common external tariff, or get the zero tariff that the UK-EU Trade and Cooperation Agreement gives goods that meet its rules of origin. The Government's published FAQ says UK-origin goods that meet those rules will benefit from zero tariff arrangements. That is official guidance, not treaty text. The Trade and Cooperation Agreement is not among the held documents, so the held texts do not settle the point.
A statement by Member of the Opposition (Hon C A Sacarello) on 4 March 2026 depends on this. The words are in entry 342 of the section on what has been said. The treaty provides that duties on goods from outside the customs union are established under the applicable EU law (Annex 21, Article 3), and Article 247(5) treats Gibraltar as a third territory under EU customs, indirect taxation and trade-related law until a Cooperation Council (the body of representatives of the EU and of the UK, for Gibraltar, that the treaty sets up to oversee it) decision enters into force. Neither says whether UK-origin goods pay the EU's common external tariff or get the zero tariff the UK-EU Trade and Cooperation Agreement gives goods that meet its rules of origin. The Government's published FAQ says UK-origin goods that satisfy those rules 'will benefit from zero tariff arrangements'. That is official guidance, not treaty text, and the Trade and Cooperation Agreement is not among the held documents, so the point is not settled by the held texts.
What is not yet published or settled: whether UK-origin goods entering Gibraltar through the designated customs posts get zero tariff under the UK-EU Trade and Cooperation Agreement, and on what proof of origin. The treaty's provisions on these goods do not say, and the Government's FAQ is guidance, not treaty text.
What is not yet published or settled: whether UK-origin goods entering Gibraltar through the designated customs posts get zero tariff under the UK-EU Trade and Cooperation Agreement, and on what proof of origin. Annex 21, Article 3 and Article 247(5) do not say, and the Government's FAQ is guidance, not treaty text.
What would settle it: the Trade and Cooperation Agreement's rules of origin, or a decision of the Cooperation Council.
Where it is written — the statement graded in entry 342 of the section on what has been said.
A statement by Chief Minister (Hon F R Picardo) on 4 March 2026 depends on this. The words are in entry 162 of the section on what has been said. The treaty gives the EU's competent authorities real time and continuous access to any relevant IT systems used by Gibraltar's authorities for the customs, indirect tax and trade rules. An annex to the treaty lists the information. The customs arrangement says Spain's customs and excise authorities will have access through specific user profiles. Neither the treaty nor the customs arrangement says the access is read only. What a user profile can do is not set out in the held texts.
A statement by Chief Minister (Hon F R Picardo) on 4 March 2026 depends on this. The words are in entry 162 of the section on what has been said. The treaty gives the EU's competent authorities 'real time and continuous access to any relevant IT systems' used by Gibraltar's authorities for the customs, indirect tax and trade rules (Article 251(2)), and Annex 22 lists the information (Article 2(2)). The customs arrangement says Spain's customs and excise authorities will have access through 'specific user profiles'. Neither the treaty nor the customs arrangement says the access is 'read only'; what a user profile can do is not set out in the held texts.
What is not yet published or settled: what the specific user profiles given to Spain's customs and excise authorities allow. The treaty gives the EU's authorities real-time and continuous access to relevant IT systems. Neither the treaty nor the customs arrangement says the access is read only.
What is not yet published or settled: what the 'specific user profiles' given to Spain's customs and excise authorities allow. Article 251(2) gives the Union's authorities 'real time and continuous access' to relevant IT systems; neither it nor the customs arrangement says the access is read only.
What would settle it: the document that sets out the user profiles and what each can do.
Where it is written — the statement graded in entry 162 of the section on what has been said.
Type-approval is official confirmation that a vehicle model meets set technical rules; categories M1 and N1 are cars and light vans. A Legal Notice of 2026 says it is made to carry out the treaty's rule that the UK, for Gibraltar, must uphold environmental and climate levels of protection equivalent to the levels in place in the EU. Under that Legal Notice, from 29 November 2027 the licensing authority must refuse to register a new car or light van (category M1 or N1) that does not comply with the Euro 7 Regulation. For vehicles built by small-volume manufacturers, that rule applies from 1 July 2030. An emission type-approval granted by an EU country under the Euro 7 Regulation must be recognised in Gibraltar. The licensing authority must accept, for registration, a certificate of conformity for a vehicle type-approved under the Euro 7 Regulation. The Legal Notice does not mention type-approval in the UK.
Type-approval is official confirmation that a vehicle model meets set technical rules; categories M1 and N1 are cars and light vans. says it is made for the implementation of Article 219(4) of the treaty. Article 219(4) says the UK, for Gibraltar, "shall uphold environmental and climate levels of protection that are equivalent to the levels in place in the Union". says that from 29 November 2027 "the licensing authority shall refuse to register a new vehicle of category M1 or N1 which does not comply with the Euro 7 Regulation;" (regulation 6(b)). For vehicles built by small-volume manufacturers, that rule applies from 1 July 2030 (regulation 10(1)). An emission type-approval granted by an EU country under the Euro 7 Regulation "shall be recognised in Gibraltar" (regulation 15(1)). A certificate of conformity for a vehicle "type-approved in accordance with the Euro 7 Regulation shall be accepted by the licensing authority for the purposes of registration." (regulation 15(2)). does not mention type-approval in the UK.
What is not yet published or settled: whether a new car or van type-approved in the UK can be registered in Gibraltar from 29 November 2027, and on what evidence.
What would settle it: a published statement from the licensing authority on how the rule on registering new cars and vans from 29 November 2027 applies to vehicles type-approved in the UK.
What would settle it: a published statement from the licensing authority on how regulation 6(b) applies to vehicles type-approved in the UK.
Who holds it: the licensing authority (the person designated for that role under the Traffic Act 2005); the Government of Gibraltar, which made the 2026 Euro 7 vehicle emissions rules.
Who holds it: the licensing authority (the person designated under section 4 of the Traffic Act 2005); the Government of Gibraltar, which made .
Where it is written — Article 219(4); , regulations 6(b), 10(1), 15(1) and 15(2). The notice is set out under in How Gibraltar's law was changed for the treaty.
A statement by Deputy Chief Minister (Hon Dr J J Garcia) on 3 March 2026 depends on this. The words are in entry 142 of the section on what has been said. The treaty and its annexes were searched for ECMT (the European Conference of Ministers of Transport), for that full name, and for Interbus (the agreement on international occasional coach and bus services). None of them is mentioned. In the treaty's chapter on aviation, one provision provides for consultation on extending relevant agreements or other international legal instruments, existing or future, to Gibraltar. But that provision is about air transport. The treaty's chapter on road transport, with an annex that goes with it, sets its own licensing rules. An official explanatory document, or a decision under the treaty, would show whether the treaty starts a process for applying the ECMT and Interbus arrangements to Gibraltar. Neither is held.
A statement by Deputy Chief Minister (Hon Dr J J Garcia) on 3 March 2026 depends on this. The words are in entry 142 of the section on what has been said. The treaty and its annexes were searched for 'ECMT', 'Interbus' and the European Conference of Ministers of Transport; none is mentioned. Article 272(4) in the aviation Chapter provides for consultation on extending 'relevant existing or future agreements or other international legal instruments' to Gibraltar, but that Article is about air transport. The road transport Chapter (Articles 276 to 285 and Annex 27) sets its own licensing rules. Whether a process for applying the ECMT (the European Conference of Ministers of Transport) and Interbus (the agreement on international occasional coach and bus services) arrangements to Gibraltar is started by the Agreement would be shown by an official explanatory document or by a decision under the Agreement; neither is held.
What is not yet published or settled: whether any provision or decision starts a process to apply the ECMT and Interbus arrangements to Gibraltar. Neither is mentioned in the treaty and its annexes; the treaty provision cited here concerns air transport, and the treaty's road transport chapter sets its own licensing rules.
What is not yet published or settled: whether any provision or decision starts a process to apply the ECMT and Interbus arrangements to Gibraltar. Neither is mentioned in the treaty and its annexes; Article 272(4) concerns air transport and the road transport Chapter sets its own licensing rules.
What would settle it: an official explanatory document, or a decision under the treaty, that starts the process.
Where it is written — the statement graded in entry 142 of the section on what has been said.
2.29. How is the 2019 tax agreement working: is there a published position under Article 289, how many returns and requests have gone to Spain each year, how many people and companies Spain has treated as its residents, and what guidance is given to firms with mostly Spanish customers?
The treaty says that, where the treaty and a tax convention such as the 2019 tax agreement are inconsistent, the tax convention takes priority, but only to the extent of the inconsistency. The relevant competent authorities decide together whether an inconsistency exists. The 2019 tax agreement sets the residence tests for people and companies and the exchanges of information. Its Joint Coordination Committee must try to settle difficulties or doubts by mutual agreement, in specific cases where all its member authorities decide that it should.
Article 289(1) says that, where the treaty and a tax convention such as the 2019 agreement are inconsistent, the tax convention prevails to the extent of the inconsistency, and the relevant competent authorities decide jointly whether an inconsistency exists. The 2019 agreement sets the residence tests for people and companies (Article 2) and the exchanges of information (Article 3). Its Joint Coordination Committee "shall endeavour to resolve by mutual agreement" difficulties or doubts, in specific cases where all its member authorities so decide (Article 5(2)).
What is not yet published or settled: any published position of the Government of Gibraltar on inconsistencies under the treaty's provision on them; the number of annual worker returns, vehicle and vessel returns and requests for beneficial-ownership and trust information sent to Spain each year since the 2019 tax agreement came into force; the number of people and companies treated as tax resident in Spain under that agreement, and of cases taken to the Joint Coordination Committee; and guidance from Gibraltar's tax authorities for a Gibraltar firm with mostly Spanish customers.
What is not yet published or settled: any published position of the Government of Gibraltar on inconsistencies under Article 289; the number of annual worker returns, vehicle and vessel returns and requests for beneficial-ownership and trust information sent to Spain each year since the 2019 agreement came into force; the number of people and companies treated as tax resident in Spain under Article 2, and of cases taken to the Joint Coordination Committee; and guidance from Gibraltar's tax authorities for a Gibraltar firm with mostly Spanish customers.
What would settle it: published counts for each year and each kind of exchange; a published position; published guidance from Gibraltar's tax authorities.
Who holds it: the Government of Gibraltar; Gibraltar's tax authorities designated under the 2019 tax agreement (the held texts do not name them).
Who holds it: the Government of Gibraltar; Gibraltar's tax authorities designated under Article 4 of the 2019 tax agreement (the held texts do not name them).
Where it is written — Article 289(1); 2019 tax agreement, Articles 2, 3 and 5.
2.60. Does LN 188/2026 contain the Annex 19 rule that the designated customs posts are the exit customs office for goods going from the EU into Gibraltar?
The designated customs posts are customs posts in Spain chosen by the EU, listed in the treaty. The exit customs office is the customs office where goods are recorded as leaving; the office of destination is where they are recorded as arriving. The treaty says the designated customs posts are to be the exit customs office for all exports of goods from the EU into Gibraltar. Gibraltar's 2026 regulations that carry out the part of the treaty containing this rule say, in their rule on goods moving from Gibraltar to the EU, that the designated customs posts are to be the customs office of destination for all exports of goods from Gibraltar into the EU. Their rule on goods moving from the EU to Gibraltar does not contain the treaty's wording that makes the designated customs posts the exit customs office. On goods moving from Gibraltar to the EU, that part of the treaty refers to the designated customs post in the EU acting as office of destination.
The designated customs posts are customs posts in Spain chosen by the EU, listed in Appendix 1 to Annex 21. The exit customs office is the customs office where goods are recorded as leaving; the office of destination is where they are recorded as arriving. Annex 19 says: "The designated customs posts listed in Appendix 1 to Annex 21 shall be the exit customs office for all exports of goods from the Union into Gibraltar." (Article 1(7)). , in the regulation on goods moving from Gibraltar to the EU, says: "The designated customs posts listed in Appendix 1 to Annex 21 shall be the customs office of destination for all exports of goods from Gibraltar into the Union." (regulation 5(7)). Regulation 4 of , on goods moving from the EU to Gibraltar, does not contain the Article 1(7) wording. Annex 19, Article 2(1), on goods moving from Gibraltar to the EU, refers to "the designated customs post in the Union acting as office of destination".
What is not yet published or settled: whether Gibraltar law states the treaty rule this question asks about, and if so where; and how a provision of the Gibraltar Legal Notice of 2026 named in the question relates to it.
What is not yet published or settled: whether Gibraltar law states the rule in Annex 19, Article 1(7), and if so where; and how regulation 5(7) relates to it.
What would settle it: a correction notice, or a published statement naming the provision.
Who holds it: HM Customs Gibraltar, named as the competent authorities of Gibraltar in the Legal Notice of 2026 that this question asks about; the Government of Gibraltar, which made that Legal Notice.
Who holds it: HM Customs Gibraltar, the competent authorities of Gibraltar under (regulation 3); the Government of Gibraltar, which made it.
Where it is written — Annex 19, Articles 1(7) and 2(1); Annex 21, Appendix 1; , regulations 3, 4 and 5(7). The notice is set out under in How Gibraltar's law was changed for the treaty.
A statement by Minister for Inward Investment and the Gibraltar Savings Bank (Hon Sir J J Bossano) on 14 January 2026 depends on this. The words are in entry 15 of the section on what has been said. The signed treaty is the document checked. The statement says Gibraltar will be covered by the trade agreement between the EU and Mercosur because of the new arrangements. The Minister went on to say that this was speculation about the future. The treaty deals with imports into Gibraltar. Under the treaty, tariff preferences under the EU's trade agreements do not apply to goods imported into Gibraltar. The UK-EU Trade and Cooperation Agreement is the exception. The treaty does not say whether EU trade agreements with other countries apply to goods made in Gibraltar that are sold abroad. That depends on which territories the trade agreement itself covers, and that agreement is not held.
A statement by Minister for Inward Investment and the Gibraltar Savings Bank (Hon Sir J J Bossano) on 14 January 2026 depends on this. The words are in entry 15 of the section on what has been said. The signed Agreement is the document checked. The statement says Gibraltar will be covered by the trade agreement between the EU and Mercosur because of the new arrangements. The Minister went on to say that this was speculation about the future. The treaty deals with imports into Gibraltar. Under Annex 21, Article 1(2) and Annex 20, paragraph 1(a), tariff preferences under the EU's trade agreements do not apply to goods imported into Gibraltar. The Trade and Cooperation Agreement is the exception (Appendix 2 to Annex 21). The treaty does not say whether EU trade agreements with other countries apply to goods made in Gibraltar that are sold abroad. That depends on the territorial scope of the trade agreement itself, which is not held.
What is not yet published or settled: whether the trade agreement between the EU and Mercosur applies to goods made in Gibraltar and sold abroad. The treaty does not say, and that trade agreement's own territorial scope is not held.
What would settle it: the territorial clause of the trade agreement between the EU and Mercosur.
Where it is written — the statement graded in entry 15 of the section on what has been said.
The Government's FAQ says that, during the first 3 years of the treaty's application, goods over the allowances must be declared and taxed. It says that after that period the thresholds will not apply to movements from the EU into Gibraltar. The nearest rule in the treaty applies at the end of the transitory period, either as the treaty sets that period or as decided under the procedure the treaty provides for it. From then, the EU must take the measures needed so that non-commercial goods in the luggage of travellers from Gibraltar are treated, for excise duty and VAT, as transactions originating in Spain. The UK, for Gibraltar, must take the measures needed so that such goods brought into Gibraltar are treated, for excise duty and transaction tax, as transactions originating in Gibraltar. Both apply only if a system applying excise duties and transaction tax, including the rates and exemptions the treaty provides for, has been put in place in Gibraltar. The two sides may bring allowances back where two things have both happened. First, the independent consultative body has found a distortion under the treaty's rules on this. Second, the UK, for Gibraltar, has not complied with its obligation under those same rules. They may not do so where the EU has used the treaty's safeguard procedure. The treaty rule does not itself mention three years, and it does not say who confirms that the condition is met.
The Government's FAQ says "During the first 3 years of the treaty’s application" goods over the allowances must be declared and taxed, and that after that period the thresholds will not apply to movements from the EU into Gibraltar (CUST-06). The nearest treaty rule is Annex 23, Article 18. It applies "At the end of the transitory period as laid down in Article 2 of Annex 24 or as determined in accordance with Article 248". From then, the EU must take the measures needed so that non-commercial goods in the luggage of travellers from Gibraltar are treated as transactions originating in Spain for excise duty and VAT; and the UK, for Gibraltar, must take the measures needed so that such goods brought into Gibraltar are treated as transactions originating in Gibraltar for excise duty and transaction tax. Both apply "provided that a system has been put in place in Gibraltar applying excise duties and transaction tax, including rates and exemptions as provided for in this Agreement" (Article 18(a) and (b)). Where the independent consultative body has established a distortion under Article 248(5)(b) and the UK, for Gibraltar, has not complied with its obligation under Article 248(5), the Parties may bring allowances back, but not where the EU has invoked the safeguard procedure in Article 249 (Article 18(c)). Article 18 does not itself say "three years", and it does not say who confirms that the condition is met.
What is not yet published or settled: the date on which the transitory period ends for the treaty rule on travellers' allowances, and who confirms that the condition in that rule is met.
What is not yet published or settled: the date on which the transitory period ends for Article 18, and who confirms that the condition in Article 18 is met.
What would settle it: a published statement giving that date and naming the provision and the body that confirms the condition.
Who holds it: the Government of Gibraltar and HM Customs Gibraltar; on the EU side, the European Commission.
Where it is written — Annex 23, Article 18; Annex 24, Article 2(3)(a); Articles 248, 249; Government of Gibraltar, Consolidated FAQ, CUST-06.
The treaty's tobacco protocol requires a quarterly exchange that includes volumes per brand and per economic operator and retail prices, and a traceability system for cigarettes and roll-your-own tobacco from entry into force. A Legal Notice of 2026 places the duty to provide the information on the Collector of Customs, using the form set out in it. Another Legal Notice of 2026 applies the EU's traceability rules from 15 July 2026, except some provisions that come into operation on 1 December 2026 under a third Legal Notice of 2026. An annex of the treaty requires anyone responsible for bringing in, producing, holding, storing, moving or taking out excise goods for commercial purposes in Gibraltar to be registered and to keep, and from time to time submit to Gibraltar's competent authorities, accounts of stock and movements, and to accept all monitoring and stock checks; it does not mention brands. The Act requires cigarettes to carry an ad valorem duty and a specific duty, and sets the specific duty at £121 per 1,000. A minimum-price notice is in force: the latest notice, from 1 October 2026, which replaced the one before it.
The tobacco protocol requires a quarterly exchange that includes volumes per brand and per economic operator and retail prices (Article PTOB.1), and a traceability system for cigarettes and roll-your-own tobacco from entry into force (Article PTOB.3). places the duty to provide the information on the Collector of Customs, using the Annex I form (regulation 5(2)). applies the EU's traceability rules from 15 July 2026, except some provisions that come into operation on 1 December 2026 (). Annex 24, Article 7 requires anyone responsible for bringing in, producing, holding, storing, moving or taking out excise goods for commercial purposes in Gibraltar to be registered and to keep, and periodically submit to Gibraltar's competent authorities, accounts of stock and movements, and to accept all monitoring and stock checks; it does not mention brands. The Act requires cigarettes to carry an ad valorem duty and a specific duty (Schedule 2, paragraph 20), and sets the specific duty at £121 per 1,000 (paragraph 21A). A minimum-price notice is in force: Notice No 4 (), from 1 October 2026, which replaced Notice No 3 (LN 201/2026).
What is not yet published or settled: whether the traceability system has been running for cigarettes and roll-your-own tobacco since 15 July 2026; what the first quarterly exchange contained; which Gibraltar law requires traders to supply volumes by brand and trader and retail prices to the Collector (none was found in the Act or in two Gibraltar Legal Notices of 2026); the ad valorem duty rate on cigarettes (not found in the consolidated Act or in the second of those Legal Notices); and whether any costing has been published.
What is not yet published or settled: whether the traceability system has been running for cigarettes and roll-your-own tobacco since 15 July 2026; what the first quarterly exchange contained; which Gibraltar law requires traders to supply volumes by brand and trader and retail prices to the Collector (none was found in the Act, or ); the ad valorem duty rate on cigarettes (not found in the consolidated Act or ); and whether any costing has been published.
What would settle it: a published statement on the system, the first exchange (or a summary of it), the instrument that requires traders to report, and the rate.
Who holds it: HM Customs Gibraltar (the Collector of Customs); the Government of Gibraltar.
Where it is written — tobacco protocol, Articles PTOB.1 and PTOB.3; Annex 24, Article 7; the Act, section 120 and Schedule 2, paragraphs 20, 21 and 21A; , regulation 5(2); ; ; ; LN 201/2026; .
2.109. Is electricity brought into Gibraltar from outside charged transaction tax, and if so under which provision of Annex 24 or which Gibraltar regulation or published guidance?
A statement by Member of the Opposition (Hon C Sacarello) on 2 July 2026 depends on this. The words are in entry 399 of the section on what has been said. The Member says that it seems to indicate this, so the statement is treated as a reading of the text. In one of its annexes, the treaty expressly exempts electricity produced in Gibraltar and gas imported to make electricity. It does not say, either way, whether electricity brought into Gibraltar from outside is charged transaction tax. The same annex lists the cases in which the tax is charged on goods (goods moved under the transit procedures, EU goods put on the market in Gibraltar or non-EU goods incurring a customs debt under the special procedures, goods produced in Gibraltar, irregular entry and travellers' goods over the limits). It does not name electricity brought in by cable. An appendix to that annex says electricity is subject to excise duty, which is a different tax. So the held texts do not settle the point.
A statement by Member of the Opposition (Hon C Sacarello) on 2 July 2026 depends on this. The words are in entry 399 of the section on what has been said. The Member says it 'seems to indicate' this, so it is put as a reading of the text. The treaty expressly exempts electricity 'produced in Gibraltar' and gas imported to make electricity (Annex 24, Article 4(2)). It does not say, in either direction, whether electricity brought into Gibraltar from outside is charged transaction tax. Annex 24, Article 1(1) lists the cases in which the tax is charged on goods (goods moved under the transit procedures, EU goods put on the market in Gibraltar or non-EU goods incurring a customs debt under the special procedures, goods produced in Gibraltar, irregular entry and travellers' goods over the limits) and does not name electricity brought in by cable. Annex 24, Appendix 2, Section 2 says electricity is subject to excise duty, which is a different tax. So the held texts do not settle the point.
What is not yet published or settled: whether electricity brought into Gibraltar from outside is charged transaction tax. The treaty's tax rules expressly exempt electricity produced in Gibraltar, and the provision of those rules on what the tax covers does not name electricity brought in by cable. The same rules make electricity subject to excise duty, which is a different tax.
What is not yet published or settled: whether electricity brought into Gibraltar from outside is charged transaction tax. Annex 24, Article 4(2) expressly exempts electricity 'produced in Gibraltar'; Article 1(1) does not name electricity brought in by cable; Appendix 2 makes electricity subject to excise duty, a different tax.
What would settle it: a Gibraltar regulation or published guidance that says whether it is charged.
Where it is written — the statement graded in entry 399 of the section on what has been said.
A competent authority is the body named to carry out a law's tasks. Gibraltar's 2026 Chemicals Regulations and Biocidal Products Regulations say in the same words that the Government must designate a competent authority for these Regulations by notice in the Gazette, within 2 months of that rule coming into force. Both came into operation on the Implementation Date, 15 July 2026. Two later Legal Notices say that the Government has designated the Environmental Agency Limited as the competent authority for each set of Regulations. Both are dated 24 September 2026 and signed by the Minister with responsibility for the Environment, for the Government.
A competent authority is the body named to carry out a law's tasks. (Chemicals, regulation 26(1)) and (Biocidal Products, regulation 15(1)) say in the same words: "The Government shall by notice in the Gazette, within 2 months of the commencement of this regulation, designate a competent authority for the purposes of these Regulations." Both came into operation on the Implementation Date, 15 July 2026 (regulation 2 of each). and say "the Government has designated the Environmental Agency Limited as the competent authority" for each set of Regulations; both are dated 24 September 2026 and signed by the Minister with responsibility for the Environment, for the Government.
What is not yet published or settled: which body acted as competent authority under the two Regulations from 15 July 2026 until the designations.
What would settle it: a published statement naming that body.
Who holds it: the Government of Gibraltar, which made the four notices.
Where it is written — , regulations 2 and 15(1); , regulations 2 and 26(1); ; . The notices are set out under , , and in How Gibraltar's law was changed for the treaty.
The treaty requires the UK, for Gibraltar, and Spain to make sure that the infrastructure at the port and airport crossing points is appropriate for the volume of traffic. Under the border-checks arrangement, the Participants (the UK, for Gibraltar, and Spain) will consult on the design of the Schengen immigration booths. One of the treaty's annexes says that the competent authorities within the EU must set up a counter in Gibraltar airport, serving as a branch office of a designated customs post. The counter is only for declarations, controls and checks on goods carried by travellers and on cash entering the EU. The Chief Minister told a House of Lords committee on 15 September 2026 that, as the final layout of the airport is arranged, the hope was to add more Entry/Exit System booths, working with Spanish colleagues (corrected transcript).
Article 29(10) and Annex 7, paragraphs 1 to 3, require the UK, for Gibraltar, and Spain to ensure that the infrastructure at the port and airport crossing points is appropriate to the volume of traffic. The Participants (the UK, for Gibraltar, and Spain) "will consult on the design of the Schengen immigration booths" (arrangement 4, paragraph 2.1.5). Annex 23, Article 22(2), says: "The competent authorities within the Union shall establish a counter, serving as a branch office of a designated customs post, in Gibraltar airport". The counter is for the sole purpose of declarations, controls and checks on goods carried by travellers and on cash entering the EU. The Chief Minister told a House of Lords committee on 15 September 2026 that, as the final layout of the airport is arranged, "we will hope to—in liaison with Spanish colleagues—add more EES booths" (corrected transcript).
What is not yet published or settled: the number of booths in the final layout, who decides it and by when; whether the EU customs counter at the airport that the treaty's rules for travellers provide for has been set up.
What is not yet published or settled: the number of booths in the final layout, who decides it and by when; whether the counter under Annex 23, Article 22(2), has been set up.
What would settle it: a published layout decision, and a notice that the counter is open.
Who holds it: the Government of Gibraltar and Spain's competent authorities (layout); the competent authorities within the EU and HM Customs Gibraltar (counter).
Where it is written — Article 29(10); Annex 7, paragraphs 1 to 3; Annex 23, Article 22(2); arrangement 4, paragraph 2.1.5; House of Lords European Affairs Committee, 15 September 2026.
A statement by Chief Minister (Hon F R Picardo) on 26 February 2026 depends on this. The words are in entry 85 of the section on what has been said. The implementation arrangement provides for a permanent extension of the airport terminal in the form of two annexes, one on the north-eastern corner and one on the north-western corner, to allow control of people and goods. That fits with two facilities at the eastern and western ends. The held texts do not say which annex will house the Customs facility for arrivals from third countries and from Schengen. They also do not call the annexes second line check facilities. The treaty requires second line checks to be carried out at the Second Line Checks Area, and it says this area is marked out by arrangements between Gibraltar and Spain. This entry grades the part the text answers, the permanent works at two points of the airport, and names the part it does not grade: that the western annex will house the Customs facility for arrivals from third countries and from Schengen.
A statement by Chief Minister (Hon F R Picardo) on 26 February 2026 depends on this. The words are in entry 85 of the section on what has been said. Arrangement provides for a permanent extension of the airport terminal in the form of two annexes, on the north-eastern and north-western corners, to allow control of persons and goods. That is consistent with two facilities at the eastern and western ends. The held texts do not say which annex will house the Customs facility for arrivals from third countries and from Schengen, and they do not call the annexes 'second line check facilities'. Article 29(6) requires second line checks to be carried out at the Second Line Checks Area, which Article 26(l) says is delimited by arrangements between Gibraltar and Spain. This entry grades the part the text answers, the permanent works at two points of the airport, and names the part it does not grade: that the western annex will house the Customs facility for arrivals from third countries and from Schengen.
What is not yet published or settled: which of the two permanent airport annexes will house the Customs facility. The implementation arrangement provides for two annexes, on the north-eastern and north-western corners of the terminal, but does not say which holds Customs.
What is not yet published or settled: which of the two permanent airport annexes will house the Customs facility. Arrangement provides for two annexes, on the north-eastern and north-western corners of the terminal, but does not say which holds Customs.
What would settle it: a plan or arrangement that says which annex houses the Customs facility for arrivals from third countries and from Schengen.
Where it is written — the statement graded in entry 85 of the section on what has been said.
A statement by Chief Minister (Hon F R Picardo) on 3 March 2026 depends on this. The words are in entry 100 of the section on what has been said. The treaty refers to fixed opening hours of border crossing points and provides for border surveillance of crossing points outside those hours. No provision of the treaty or of the arrangements that was read fixes the opening hours of the airport crossing point. The treaty and all seven administrative arrangements were searched for opening hours and for 24 hours. The mentions of 24 hours that were found concern other matters: rest periods for drivers, and notice before certain arrivals and notifications. If operating hours are fixed, they are not in a held text.
A statement by Chief Minister (Hon F R Picardo) on 3 March 2026 depends on this. The words are in entry 100 of the section on what has been said. The treaty refers to 'fixed opening hours' of border crossing points (Article 33(3)) and provides for border surveillance of crossing points outside those hours. No article or arrangement read fixes the opening hours of the airport crossing point. The Agreement and Arrangements to were searched for opening hours and for '24 hours'. The references to 24 hours found concern other matters (driver rest periods, notice before certain arrivals, notifications, and how long the designated customs posts in Spain are out of use before a back-up post in Portugal is activated). Operating hours, if fixed, are not in a held text.
What is not yet published or settled: the opening hours of the airport border crossing point. The treaty refers to fixed opening hours, but no provision or arrangement that was read fixes them.
What is not yet published or settled: the opening hours of the airport border crossing point. Article 33(3) refers to 'fixed opening hours', but no article or arrangement read fixes them.
What would settle it: the document that fixes the hours, if they have been fixed.
Where it is written — the statement graded in entry 100 of the section on what has been said.
2.55. Which Article of the treaty does the airport definition added by LN 150/2026 refer to, given that Article 36 has no paragraph 6?
The Legal Notice this question asks about added to the Act a definition of the Second Line Checks Area. This is the area or areas where second line checks (further checks on a traveller, away from the first check) are carried out by the competent authorities for Gibraltar and by officers of the Schengen authorities. The definition says the area may consist of any temporary area or areas designated or allocated until the permanent area is completed. That permanent area is the one referred to in an annex to an administrative arrangement, which the definition identifies by a paragraph of the treaty's article on carriers' liability that does not exist, since that article has only one paragraph. The Act as amended carries the same words. The treaty's provision on administrative arrangements says that arrangements between the UK, for Gibraltar, and Spain must set out the practical arrangements for how Spain's competent authorities carry out their duties, operational cooperation on border control, and the layout for how border checks will be carried out at the border crossing points. The treaty's own definition of the Second Line Checks Area refers to arrangements made under that provision. The arrangement on Schengen border checks says it sets out the practical arrangements referred to in the treaty article that contains that provision, and that the Second Line Checks Area will be designed and built following the design attached to it. The Legal Notice does not say which provision it means.
added to the Act a definition of "Second Line Checks Area": the area or areas where second line checks (further checks on a traveller, away from the first check) are carried out by the competent authorities for Gibraltar and by officers of the Schengen authorities. The definition says the area may consist of any temporary area or areas designated or allocated "pending completion of the permanent area referred to in Annex A of the Administrative Arrangement referred to in Article 36(6) of the TGEU" (regulation 3(2)(a)). The Act as amended carries the same words (section 3(1)). Article 36 of the treaty ("Carriers' liability") has a single paragraph. Article 33(6) says "Administrative arrangements between the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall set out the practical arrangements concerning the performance of the duties of the competent authorities of the Kingdom of Spain, operational cooperation aspects relating to border control and the layout for how border checks will be conducted at the border crossing points." The treaty's own definition of the Second Line Checks Area refers to arrangements made "pursuant to Article 33(6)" (Article 26(l)). The arrangement on Schengen border checks says it "sets out the practical arrangements referred to in Article 33 of the Agreement", and that the Second Line Checks Area will be "designed and built in accordance with the design at Annex A" (paragraph 2.1.2). does not say which provision it means.
What is not yet published or settled: which provision of the treaty is meant by the treaty reference in the airport definition that a Gibraltar Legal Notice of 2026 added.
What is not yet published or settled: which provision of the treaty the reference to "Article 36(6)" means.
What would settle it: a correction notice, or a published statement naming the provision.
Who holds it: the Government of Gibraltar, which made the Legal Notice of 2026 that added the airport definition.
Who holds it: the Government of Gibraltar, which made .
Where it is written — Articles 26(l), 33(6) and 36; , regulation 3(2)(a); the Act, section 3(1); arrangement on Schengen border checks, paragraph 2.1.2. The notice is set out under in How Gibraltar's law was changed for the treaty.
A statement by the Chief Minister (Hon F R Picardo) on 26 February 2026 depends on this. The words are in entry 67 of the section on what has been said. In the held texts, only two provisions bear on this. The first is the treaty's definition of Gibraltar airport, which covers only the services that the joint venture deals with. The second is the treaty's airport rules, which are about civil air traffic. The Concordat says the Ministry of Defence will be consulted on the joint venture company to make sure that defence interests are out of scope. That concerns the joint venture, not the treaty as a whole. No provision in the held texts says expressly that the military airfield is outside the treaty as a whole. Other provisions apply at the airport, for example the treaty's rule on UK Forces. An explanatory document from the UK Government or the Concordat would settle it. This entry grades the whole of the statement, that the military airfield is outside the scope of the treaty as a whole; no part of it is left ungraded.
A statement by Chief Minister (Hon F R Picardo) on 26 February 2026 depends on this. The words are in entry 67 of the section on what has been said. The only provision in the held texts that bears on this is the definition of 'Gibraltar airport' in Article 271(d), which is limited to the services that are the subject of the joint venture, and the airport rules in Article 273, which are about civil air traffic. The Concordat says the Ministry of Defence will be consulted on the joint venture company 'for the purposes of ensuring defence equities are out of scope', which is about the joint venture, not the treaty as a whole. No provision in the held texts says in terms that the military airfield is outside the treaty as a whole, and other provisions (for example Article 38 on United Kingdom Forces) apply at the airport. An explanatory document from the UK Government or the Concordat would settle it. This entry grades the whole of the statement, that the military airfield is outside the scope of the treaty as a whole; no part of it is left ungraded.
What is not yet published or settled: any provision or official explanatory document that says expressly that the military airfield is outside the treaty as a whole. The provisions held that bear on it (two provisions of the treaty and the Concordat) concern the joint venture and civil air traffic.
What would settle it: an explanatory document from the UK Government, or a passage of the Concordat, that says so about the treaty as a whole.
Where it is written — the statement graded in entry 67 of the section on what has been said.
2.61. Do the treaty and LN 81/2026 cover the same flights by airlines banned in the EU, and does LN 81/2026 cover airlines listed with restrictions rather than a full ban?
The treaty says air carriers that are under an operating ban in the EU, under the EU's 2005 regulation on such bans, must not be allowed to operate to and from Gibraltar airport. It adds that the reference to that regulation includes it as amended or replaced, and any EU act implementing or supplementing it. The Legal Notice of 2026 named in the question was made by the Director General of the Gibraltar Civil Aviation Authority. Its explanatory memorandum says it carries out that rule of the treaty. It says an operator listed in the first annex of the European Air Safety List (a Commission regulation of 2006), as amended from time to time, must not be allowed to take on board or discharge any passengers or cargo in Gibraltar. The notice names that first annex of the list and no other annex. The texts do not settle these questions. This page does not choose a reading.
The treaty says air carriers that are the subject of an operating ban in the EU under Regulation (EC) No 2111/2005 "shall not be permitted to operate to and from Gibraltar airport." It adds that the reference to that Regulation includes it as amended or replaced, and any EU act implementing or supplementing it (Article 273(8)). was made by the Director General of the Gibraltar Civil Aviation Authority. Its explanatory memorandum says it implements Article 273(8). It says an operator listed in "Annex A to Commission Regulation (EC) No 474/2006, the European Air Safety List as amended from time to time, shall not be permitted to take on board or discharge any passengers or cargo in Gibraltar." (regulation 3(2), new DOM.315(b)). names Annex A of that list and no other annex. The texts do not settle these questions. This page does not choose a reading.
What is not yet published or settled: whether the Gibraltar Legal Notice of 2026 named in the question covers the same flights as the treaty's rule on flights by airlines banned in the EU, and whether it covers airlines listed in the Air Safety List with restrictions rather than a full ban.
What is not yet published or settled: whether covers the same flights as Article 273(8), and whether it covers airlines listed in the Air Safety List with restrictions rather than a full ban.
What would settle it: a published statement from the Gibraltar Civil Aviation Authority on how DOM.315(b) applies.
Who holds it: the Director General of the Gibraltar Civil Aviation Authority, who made the Legal Notice of 2026 that this question asks about.
Who holds it: the Director General of the Gibraltar Civil Aviation Authority, who made .
Where it is written — Article 273(8); , regulation 3(2) and explanatory memorandum. The notice is set out under in How Gibraltar's law was changed for the treaty.
2.62. Has the Director General designated Gibraltar Airport as "schedules facilitated" or "coordinated", had a capacity analysis carried out, or appointed a schedules facilitator or coordinator?
A slot is permission to use an airport for a landing or take-off at a set time. Under Gibraltar's 2026 regulations on airport slots, at a coordinated airport an air carrier or other aircraft operator needs a slot allocated by a coordinator to land or take off, except for State flights, emergency landings and humanitarian flights. A schedules facilitated airport is one where congestion may arise at some periods that air carriers can resolve by working together, and where a schedules facilitator has been appointed to help them. The treaty applies to Gibraltar airport the EU acts on slots that it lists. The regulations say the Director General has no obligation to designate Gibraltar Airport as schedules facilitated or coordinated, except as the regulations provide. The Director General must not designate it as coordinated except under three particular provisions of the regulations, one of which is the capacity analysis rule below. When the Director General considers it necessary, the Director General must ensure that a thorough capacity analysis is carried out at the airport, by the airport operator or another competent body. It must also be carried out within six months of a written request from air carriers with more than half of the airport's operations, or from the airport operator, when either considers capacity insufficient, or upon request from the Director General. The Director General must ensure that a qualified natural or legal person (an individual or an organisation) is appointed as schedules facilitator or coordinator, whichever role applies. Before that, the Director General must consult the air carriers, their representative organisations, the airport operator and any coordination committee. The rule on the appointment sets no date for it. The regulations themselves name no facilitator or coordinator and make no designation.
A slot is permission to use an airport for a landing or take-off at a set time. Under , at a coordinated airport an air carrier or other aircraft operator needs a slot allocated by a coordinator to land or take off, except for State flights, emergency landings and humanitarian flights. A schedules facilitated airport is one where congestion may arise at some periods that air carriers can resolve by working together, and where a schedules facilitator has been appointed to help them (regulation 3(1)). The treaty applies the EU acts on slots listed in Annex 25 to Gibraltar airport (Article 273(3)). says the Director General shall "be under no obligation to designate Gibraltar Airport as schedules facilitated or coordinated save in accordance with the provisions of these Regulations", and shall not designate it as coordinated except under regulation 4(3), (4) and (6) (regulation 4(1)). The Director General "shall ensure that a thorough capacity analysis is carried out" at the airport, by the airport operator or another competent body, when the Director General considers it necessary. It must also be carried out within six months of a written request from air carriers with more than half of the airport's operations, or from the airport operator, when either considers capacity insufficient, or upon request from the Director General (regulation 4(3)). The Director General "shall ensure the appointment of a qualified natural or legal person as schedules facilitator or coordinator respectively after having consulted" the air carriers, their representative organisations, the airport operator and any coordination committee (regulation 5(1)). Regulation 5(1) sets no date for the appointment. itself names no facilitator or coordinator and makes no designation.
What is not yet published or settled: whether a designation has been made, a capacity analysis carried out or requested, or a facilitator or coordinator appointed, and when.
What would settle it: a published notice of designation or appointment, or a published statement that none has been made.
Who holds it: the Director General of the Gibraltar Civil Aviation Authority.
Where it is written — Article 273(3); Annex 25; , regulations 3(1), 4(1), 4(3) and 5(1). The notice is set out under in How Gibraltar's law was changed for the treaty.
2.40. Has the airport joint venture under Article 274 been set up, and how do Articles 271 to 273 apply before it exists?
The treaty says a joint venture company must be set up under the shared responsibility of the UK, for Gibraltar, and Spain. It must be set up in an EU country and not in either of those two States. The joint venture company will choose, by regular public tender, the company that runs Gibraltar airport day to day, and will supervise that company. The Concordat makes the Government of Gibraltar responsible for setting up the joint venture company together with Spain. It says the UK Ministry of Defence will be consulted on the terms on which it is set up, to ensure that defence interests are out of scope. The treaty defines Gibraltar airport by the services that are the subject of the joint venture.
Article 274(1) says a joint venture company "shall be constituted" under the shared responsibility of the UK, for Gibraltar, and Spain, in an EU country and not in either of those two States. It will choose, by regular public tender, and supervise the company that runs Gibraltar airport day to day. The Concordat makes the Government of Gibraltar responsible for constituting it together with Spain, and says the UK Ministry of Defence will be consulted on the terms of establishment, to ensure that defence interests are out of scope. Article 271(d) defines "Gibraltar airport" by the services that are the subject of the joint venture.
What is not yet published or settled: whether the joint venture has been set up, where, and with what founding instrument; how the public tender applies to the present terminal operator; how two of the treaty's airport provisions, including what they say on flights by EU carriers, apply before the joint venture exists.
What would settle it: the joint venture's founding instrument, and a published statement on the treaty's airport provisions in the meantime.
Who holds it: the Government of Gibraltar; Spain.
Where it is written — Articles 271(d), 272, 273 and 274; the Concordat (Responsibilities).
4 statements depend on this: Chief Minister (Hon F R Picardo) on 3 March 2026 (entry 108), Deputy Chief Minister (Hon Dr J J Garcia) on 3 March 2026 (entry 145), Member of the Opposition (Hon C A Sacarello) on 4 March 2026 (entry 350) and Member of the Opposition (Hon D J Bossino) on 4 March 2026 (entry 364).
What is not yet published or settled: where the joint venture company is set up, how its shares are held, its voting and deadlock rules, and who owns the terminal. The treaty says only two things about it. It is set up under the shared responsibility of the UK, for Gibraltar, and Spain. It is set up in an EU country other than either of them. No held document names that country or gives a shareholding.
What is not yet published or settled: where the joint venture company is constituted, how its shares are held, its voting and deadlock rules, and who owns the terminal. Article 274(1) says only two things about it. It is set up under the shared responsibility of the UK, for Gibraltar, and Spain. It is set up in an EU country other than either of them. No held document names that state or gives a shareholding.
What would settle it: the company's founding documents and the airport tender documents.
Where it is written — the statements graded in entries 108, 145, 350 and 364 of the section on what has been said.
A statement by Deputy Chief Minister (as reported) on 13 June 2025 depends on this. The words are in entry 268 of the section on what has been said. The reports of 13 June 2025 are not held, so the words reported cannot be checked against them, and the statement was made a year before the treaty was signed. For comparison, the treaty says the joint venture selects, through regular public tender, the company that runs the airport day to day. It says the joint venture also supervises that company. It also says the joint venture is formed under the shared responsibility of the UK, for Gibraltar, and Spain. That provision does not name the current operator and does not say that it continues. Gibraltar's 2026 Act that brings the treaty into Gibraltar law gives the Government the power to grant the joint venture the right to select the operator by that tender. The treaty does not say how the joint venture takes its decisions, and no held document sets out its rules. Because the words themselves cannot be checked, the statement is left Untested. The treaty, the Concordat, the Act and the seven arrangements were searched for the term joint venture; no provision on consent was found.
A statement by Deputy Chief Minister (as reported) on 13 June 2025 depends on this. The words are in entry 268 of the section on what has been said. The reports of 13 June 2025 are not held, so the quoted words cannot be checked against them, and the statement was made a year before the treaty was signed. For comparison, Article 274(1) says the joint venture selects, through regular public tender, and supervises the company that runs the airport day to day, and that the joint venture is constituted under the shared responsibility of the UK, for Gibraltar, and Spain. The Article does not name the current operator and does not say that it continues. Section 135(2) of the Act gives the Government the power to grant the joint venture the right to select the operator by that tender. The treaty does not say how the joint venture takes its decisions, and no held document sets out its rules. Because the words themselves cannot be checked, the statement is left Untested. The treaty, the Concordat, the Act and the seven arrangements were searched for the words "joint venture"; no provision on consent was found.
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
What is not yet published or settled: the reports of 13 June 2025 that carry the Deputy Chief Minister's words about who would run the airport. They are not held, so the quoted words cannot be checked.
What would settle it: those reports, or a transcript of what was said.
Where it is written — the statement graded in entry 268 of the section on what has been said.
2.101. What did the Deputy Chief Minister say on 13 June 2025 about 'enhanced use' of the airport and the ownership of the terminal, and where is it recorded?
A statement by Deputy Chief Minister (as reported) on 13 June 2025 depends on this. The words are in entry 269 of the section on what has been said. The report of 13 June 2025 is not held, so the words reported cannot be checked against it. As reported, the Deputy Chief Minister described the airport arrangement as enhanced use of the airport, with the terminal staying Government-owned. For comparison, the treaty gives the selection and supervision of the company that runs the airport day to day to a joint venture company formed under the shared responsibility of the UK, for Gibraltar, and Spain. That provision does not use the words joint use, joint control or enhanced use. A footnote in the treaty's chapter on the airport says the arrangements do not affect either side's legal position on sovereignty and jurisdiction over the airport's territory. Who owns the terminal building is not addressed in the treaty, Gibraltar's 2026 Act bringing it into Gibraltar law, or the Concordat, all of which were searched. Because the words themselves cannot be checked, the statement is left Untested.
A statement by Deputy Chief Minister (as reported) on 13 June 2025 depends on this. The words are in entry 269 of the section on what has been said. The report of 13 June 2025 is not held, so the quoted words cannot be checked against it. As reported, the Deputy Chief Minister described the airport arrangement as 'enhanced use' of the airport, with the terminal staying Government-owned. For comparison, Article 274(1) gives the selection and supervision of the company that runs the airport day to day to a joint venture company constituted under the shared responsibility of the UK, for Gibraltar, and Spain; the Article does not use the words 'joint use', 'joint control' or 'enhanced use'. The footnote to Article 271 says the arrangements do not affect either side's legal position on sovereignty and jurisdiction over the airport's territory. Who owns the terminal building is not addressed in the treaty, the Act or the Concordat, all of which were searched. Because the words themselves cannot be checked, the statement is left Untested.
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
What is not yet published or settled: the report of 13 June 2025 that carries the Deputy Chief Minister's words about enhanced use of the airport and the terminal. The report is not held, so the quoted words cannot be checked. The treaty, the Act and the Concordat do not say who owns the terminal building.
What is not yet published or settled: the report of 13 June 2025 that carries the Deputy Chief Minister's words on 'enhanced use' of the airport and the terminal. It is not held, so the quoted words cannot be checked. Who owns the terminal building is not addressed in the treaty, the Act or the Concordat.
What would settle it: that report, or a transcript of what was said, and a document that records who owns the terminal.
Where it is written — the statement graded in entry 269 of the section on what has been said.
2.68. Does any site plan or drawing, such as Annex A to Arrangement 4, show where the shared airport facility, the border crossing point and the Second Line Checks Area stand: in Gibraltar, in Spain, midway, or partly in each?
3 statements depend on this: Chief Minister (Hon F R Picardo) on 26 February 2026 (entry 29), Chief Minister (Hon F R Picardo) on 3 March 2026 (entry 101) and Deputy Chief Minister (Hon Dr J J Garcia) on 3 March 2026 (entry 129).
What is not yet published or settled: where the shared airport facility, the border crossing point and the Second Line Checks Area stand on the ground. The annex to the arrangement that this question names shows the design of the Second Line Checks Area, but it is a drawing and is not in the text held.
What is not yet published or settled: where the shared airport facility, the border crossing point and the Second Line Checks Area stand on the ground. Annex A to Arrangement shows the design of the Second Line Checks Area, but it is a drawing and is not in the text held.
What would settle it: the drawing in the annex to the border-checks arrangement, or any other site plan, showing where the three stand, and where the line between Gibraltar and Spain falls.
What would settle it: the Annex A drawing, or any other site plan, showing where the three stand, and where the line between Gibraltar and Spain falls.
Where it is written — the statements graded in entries 29, 101 and 129 of the section on what has been said.
2.76. Does the design at Annex A to Arrangement 4 place the Schengen immigration booths inside the shared facility with the Second Line Checks Area?
A statement by Chief Minister (Hon F R Picardo) on 3 March 2026 depends on this. The words are in entry 114 of the section on what has been said. The arrangement on how Schengen border checks and border surveillance will be carried out speaks of Spanish officials present at the airport outside the Second Line Checks Area. These officials are either inside the Schengen immigration booths, where officers may be in uniform, or outside the booths, in civilian clothes. Whether the immigration booths are inside the new shared facility, or somewhere else at the airport, depends on the design attached to that arrangement, which is a drawing. The text does not say. A copy of that design would settle it.
A statement by Chief Minister (Hon F R Picardo) on 3 March 2026 depends on this. The words are in entry 114 of the section on what has been said. Arrangement , paragraph 2.1.4, speaks of Spanish officials 'present at the airport outside the Second Line Checks Area', who are either within the Schengen immigration booths (where officers 'may be in uniform') or outside the booths (in civilian clothes). Whether the immigration booths lie inside the new shared facility, or elsewhere at the airport, depends on the design in Annex A, which is a drawing. The text does not say. A copy of that design would settle it.
What is not yet published or settled: whether the immigration booths are inside the new shared facility. The border-checks arrangement speaks of officers inside the Schengen immigration booths and outside them, but the design is in an annex to that arrangement, which is a drawing and does not say.
What is not yet published or settled: whether the immigration booths lie inside the new shared facility. Arrangement , paragraph 2.1.4, speaks of officers 'within the Schengen immigration booths' and outside them, but the design is in Annex A, which is a drawing and does not say.
What would settle it: a copy of the design drawing in the annex to the border-checks arrangement.
What would settle it: a copy of the Annex A design.
Where it is written — the statement graded in entry 114 of the section on what has been said.
2.106. What age of eligibility for the airport e-gates (automated border gates) is set in the Annex A design or in the operational understanding, and is it 14?
A statement by Member of the Opposition (Hon J Ladislaus) on 4 March 2026 depends on this. The words are in entry 368 of the section on what has been said. The border-checks arrangement sends two groups through the e-gates (automated border gates): people the treaty lets use automated border control (people resident in Gibraltar, EU citizens and their family members who are third-country nationals, and others with free-movement rights under EU agreements) who are over the age at which they may use e-gates, and third-country nationals registered in the EU Entry/Exit System. All other passengers, who are not eligible for automated border control or cannot use it, go through staffed booths. The arrangement does not state that age, and no age of 14 appears in the treaty or the arrangement. So the text supports the general point that people who cannot use e-gates, which would include children below the e-gate age, are checked at staffed booths where Spanish officers work. But the held text does not give 14 as the line.
A statement by Member of the Opposition (Hon J Ladislaus) on 4 March 2026 depends on this. The words are in entry 368 of the section on what has been said. Paragraph 2.1.3 of the border-checks arrangement sends through the e-gates (automated border gates) the persons covered by Article 29(4) of the treaty (persons resident in Gibraltar, EU citizens and their third-country family members, and beneficiaries of free movement rights under agreements concluded by the EU) who are over 'the age of eligibility to use e-gates', and third-country nationals registered in the EU Entry/Exit System; it sends 'all other passengers, who are not eligible for or are unable to undergo automated border control' through staffed booths. It does not state the age, and no age of 14 appears in the treaty or the arrangement. So the text supports the general point that people who cannot use e-gates, which would include children below the e-gate age, are checked at staffed booths where Spanish officers work, but the held text does not give 14 as the line.
What is not yet published or settled: the age from which people may use the airport e-gates. The border-checks arrangement refers to an age of eligibility to use e-gates but does not state it. No age of 14 appears in the treaty or the arrangement.
What is not yet published or settled: the age of eligibility for the airport e-gates. Paragraph 2.1.3 of the border-checks arrangement refers to 'the age of eligibility to use e-gates' but does not state it; no age of 14 appears in the Agreement or the arrangement.
What would settle it: the design drawing in the annex to the border-checks arrangement, or the operational understanding, if it sets an age.
What would settle it: the Annex A design or the operational understanding, if it sets an age.
Where it is written — the statement graded in entry 368 of the section on what has been said.
2.37. Where will the port's crossing point be when the Article 29(3) exception no longer applies, who checks yachts at the marinas, and how many ships' lists have gone to Spain?
While the treaty's conditions are treated as met, arrivals by sea are checked at the airport (1.32). The border-checks arrangement treats the conditions as met where, for ferries, no direct ferry connections exist between Gibraltar and a port outside the Schengen area and, for cruise ships, no cruise ships start or end their itineraries at Gibraltar. Where the conditions are not met, the UK, for Gibraltar, and Spain must make sure that the port operator or operators provide infrastructure for checks in an area in the immediate vicinity of the port. No published document saying where that area would be was found.
While the Article 29(3) conditions are treated as met, arrivals by sea are checked at the airport (1.32). Arrangement , paragraph 2.2.2, treats the conditions as met where, for ferries, no direct ferry connections exist between Gibraltar and a port outside the Schengen area and, for cruise ships, no cruise ships start or end their itineraries at Gibraltar. Annex 7, paragraph 4 covers the case where the conditions are not met. In that case, the UK, for Gibraltar, and Spain must make sure that the port operator or operators provide infrastructure for checks. They must make sure this is in an area in the immediate vicinity of the port. No published document saying where that area would be was found.
What is not yet published or settled: whether the treaty's conditions under which arrivals by sea are checked at the airport are treated as met at present; where the port's checks would take place when they are not; which officers attend when a yacht berths at Marina Bay, Ocean Village or Queensway Quay, and outside opening hours; how many crew and passenger lists have been sent under the Gibraltar Legal Notice of 2026 on those lists, and any warnings or prosecutions under the offence provision of that Legal Notice.
What is not yet published or settled: whether the Article 29(3) conditions are treated as met at present; where the port's checks would take place when they are not; which officers attend when a yacht berths at Marina Bay, Ocean Village or Queensway Quay, and outside opening hours; how many crew and passenger lists have been sent under LN 221/2026, and any warnings or prosecutions under its regulation 11.
What would settle it: a published notice or arrangement on the port crossing point and marina checks, and counts of lists sent.
Who holds it: the Government of Gibraltar; the Captain of the Port (Gibraltar Port Authority); HM Customs Gibraltar.
Where it is written — Article 29(3); Annex 7, paragraph 4; arrangement 4, paragraph 2.2.2; LN 165/2026, regulation 7; LN 221/2026, regulation 11.
Gibraltar's 2026 regulations on renewable and low-carbon fuels in maritime transport and Gibraltar's Renewable Energy Regulations 2026 took effect on the Implementation Date (see 1.33). In the Renewable Energy Regulations, the Directive means the EU's Renewable Energy Directive as amended in 2023, together with any later amendments. Those regulations require the Competent Authority to place an obligation on fuel suppliers. Fuel suppliers are defined as entities that supply fuels for consumption in Gibraltar. The same regulations also require the Competent Authority to take measures so that, from 2030, renewable fuels of non-biological origin make up at least 1.2 per cent of the energy supplied to the maritime transport sector in Gibraltar. The regulations do not say whether fuel supplied to ships that call and then leave counts as fuel for consumption in Gibraltar.
(renewable and low-carbon fuels in maritime transport) and (renewable energy) came into operation on the Implementation Date (see 1.33). defines "the Directive" as the Renewable Energy Directive as amended by Directive (EU) 2023/2413 "and as amended from time to time" (regulation 2(1)). Regulation 26 requires the Competent Authority to impose an obligation on fuel suppliers, defined as entities that supply fuels "for consumption in Gibraltar", and to take measures so that from 2030 renewable fuels of non-biological origin make up at least 1.2 per cent of the energy supplied to the maritime transport sector in Gibraltar (regulations 2(1) and 26). The regulations do not say whether fuel supplied to ships that call and leave counts as fuel "for consumption in Gibraltar".
What is not yet published or settled: a list of the EU acts on marine fuel that apply in Gibraltar under the treaty's rule on applying EU acts or its rule on environmental and climate protection; whether one specific rule, in a Gibraltar Legal Notice of 2026 named in the texts, applies to bunker sales.
What would settle it: a published list and a statement on how the fuel suppliers' duty in Gibraltar's 2026 renewable energy rules applies to bunker fuel.
What would settle it: a published list and a statement on how regulation 26 applies to bunker fuel.
Who holds it: the Government of Gibraltar; the Gibraltar Port Authority.
Where it is written — Articles 19 and 219(4); , regulations 2(1) and 26; .
2.81. How do Gibraltar's rules before the treaty for the arrival, departure and change of ships' crews compare with the rules under the treaty and its arrangements, including paragraph 2.2.4 of the border-checks arrangement?
2 statements depend on this: Chief Minister (Hon F R Picardo) on 4 March 2026 (entry 150) and Minister for Equality, Employment, Culture and Tourism (Hon C P Santos) on 4 March 2026 (entry 172).
What is not yet published or settled: Gibraltar's own rules on the arrival, departure and change of ships' crews as they stood before the treaty. The border-checks arrangement exempts civilian sea crew with a seafarer's identity document from visas, but no held text sets out the earlier rules.
What is not yet published or settled: Gibraltar's own rules on the arrival, departure and change of ships' crews as they stood before the treaty. Paragraph 2.2.4 of the border-checks arrangement exempts civilian sea crew with a seafarer's identity document from visas, but no held text sets out the earlier rules.
What would settle it: the text of the earlier Gibraltar rules on crews, to set beside the crew rule in the border-checks arrangement.
What would settle it: the text of the earlier Gibraltar rules on crews, to set beside paragraph 2.2.4.
Where it is written — the statements graded in entries 150 and 172 of the section on what has been said.
A statement by the Deputy Chief Minister (Hon Dr J J Garcia) at the Birmingham reception reported by GBC on 4 October 2026 depends on this. The words are in entry 292 of the section on what has been said. The text of the speech is not held. A press release of HM Government of Gibraltar of 5 October 2026 quotes parts of it. In those parts the Deputy Chief Minister said that the treaty does not touch Gibraltar's sovereignty, and that the actual text protects what the Deputy Chief Minister called our position on sovereignty. The words can be checked only as far as the release quotes them. The rest of the speech, and anything said around the quoted passages, cannot be checked. For comparison, the treaty's provision on sovereignty covers four things: the treaty, any supplementing agreements the treaty refers to, any administrative or other arrangements related to the treaty, and any measures, instruments or conduct taken in applying them, as a result of them, or under them. It says that none of these affects in any way the legal positions of the UK and of Spain on sovereignty and jurisdiction, and none is a basis for any claim or denial of sovereignty. The quoted words agree with that provision in saying that the treaty leaves the existing legal positions on sovereignty unchanged. They differ from it in two ways. They speak of Gibraltar's sovereignty and of our position on sovereignty, where the provision refers to the legal positions of the UK and of Spain and does not say which of them holds sovereignty. They also speak of sovereignty only, where the provision covers jurisdiction as well. The treaty does give Spain defined roles in relation to Gibraltar. For example, it deals with a person applying for a residence permit. If the competent authorities of Spain object within 28 days of being notified, because under the Schengen rules the applicant is considered a threat to public policy, internal security, public health or the international relations of an EU country, the competent authorities of the UK, for Gibraltar, must not issue or renew the residence permit. The competent authorities of Spain may extend that period by up to 14 days by notifying the competent authorities of the UK, for Gibraltar. The provision on sovereignty covers such roles too: it applies to the treaty itself and to any measures, instruments or conduct taken in applying it, as a result of it, or under it. The statement is graded Shaded in entry 292, for the passages the press release quotes.
A statement by the Deputy Chief Minister (Hon Dr J J Garcia) at the Birmingham reception reported by GBC on 4 October 2026 depends on this. The words are in entry 292 of the section on what has been said. The text of the speech is not held. HM Government of Gibraltar's press release 746/2026 of 5 October 2026 quotes parts of it: "This Treaty does not touch Gibraltar’s sovereignty" and "Indeed, the actual text protects our position on sovereignty." The words can be checked only as far as the release quotes them; the rest of the speech, and anything said around the quoted passages, cannot be checked. For comparison, Article 2 of the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part (Miscellaneous No. 9 (2026)), says that the treaty, any supplementing agreements referred to in Article 4, any administrative or other arrangements related to the treaty, and 'any measures or instruments or conduct taken in application or as a result thereof, or pursuant thereto', are 'without prejudice to' and do not 'otherwise affect' the legal positions of the UK and of the Kingdom of Spain with regard to sovereignty and jurisdiction, and are not a basis for any assertion or denial of sovereignty. The quoted words agree with Article 2 in saying that the treaty leaves the existing legal positions on sovereignty unchanged. They differ from Article 2 in two ways. They speak of "Gibraltar’s sovereignty" and of "our position on sovereignty", where Article 2 refers to the legal positions of the UK and of the Kingdom of Spain and does not say which of them holds sovereignty. They also speak of sovereignty only, where Article 2 covers jurisdiction as well. The treaty does give Spain defined roles in respect of Gibraltar. For example, under Article 50(3), if the competent authorities of the Kingdom of Spain object within 28 days of being notified, because under the Schengen rules the applicant is considered a threat to public policy, internal security, public health or the international relations of an EU country, the competent authorities of the UK, for Gibraltar, must not issue or renew the residence permit. The competent authorities of the Kingdom of Spain may extend that period by a maximum of 14 days by notifying the competent authorities of the UK, for Gibraltar (Article 50(4)). Article 2 covers such roles too: it applies to the treaty itself and to 'any measures or instruments or conduct taken in application or as a result thereof, or pursuant thereto'. The statement is graded Shaded in entry 292, for the passages the press release quotes.
What is not yet published or settled: the full text of the speech, which is not held. Press release 746/2026 quotes only passages of it, and GBC's report of 4 October 2026 is not a transcript.
What would settle it: the text or a recording of the speech.
Where it is written — the statement graded in entry 292 of the section on what has been said.
2.89. Which EU voting rule applies when the EU takes the 'necessary steps' to terminate the Agreement under Article 66(2) after a Spanish request?
A statement by Chief Minister (Hon F R Picardo) on 30 March 2026 depends on this. The words are in entry 211 of the section on what has been said. The treaty's rule on the EU taking the necessary steps to end the treaty after a request from Spain refers to the EU's internal procedures and does not mention voting or a qualified majority. Which voting rule applies to an EU decision to end an agreement is a matter of EU law (the EU Treaties), which is not a held text. Whether the trigger is no longer in Spain's hand, as the statement says, depends on that rule. The EU's own legal texts, or an official explanatory document from the Commission or the Council, would settle it.
A statement by Chief Minister (Hon F R Picardo) on 30 March 2026 depends on this. The words are in entry 211 of the section on what has been said. Article 66(2) refers to the EU's 'internal procedures' and does not mention voting or a qualified majority. Which voting rule applies to a Union decision to terminate an agreement is a matter of Union law (the Treaties of the Union), which is not a held text. Whether the trigger is 'no longer in Spain's hand' depends on that rule. The EU's own legal texts, or an official explanatory document from the Commission or the Council, would settle it.
What is not yet published or settled: which EU voting rule applies when the EU takes the necessary steps to end the treaty after a Spanish request. The treaty refers to the EU's internal procedures and mentions no vote.
What is not yet published or settled: which EU voting rule applies when the EU takes the 'necessary steps' to terminate the Agreement after a Spanish request. Article 66(2) refers to the Union's 'internal procedures' and mentions no vote.
What would settle it: the EU's own legal texts, or an official explanatory document from the Commission or the Council.
Where it is written — the statement graded in entry 211 of the section on what has been said.
2.42. When were the Article 68 notifications sent to the EU and through which channel, has the UK completed ratification, and which EU countries notified under Article 68(5)?
The treaty requires the notifications, designations and declarations named in the first three paragraphs of its rule on notifications to be made by the date the treaty enters into force. It also requires the UK, for Gibraltar, to notify the authorities it names by that date. To the extent such a notification has not been made by then, the treaty says notifications may be made as soon as possible and no later than two months after the treaty enters into force. The second part of that fallback names only the notifications under three other provisions of the treaty, and it does not mention the UK's designations of authorities for Gibraltar. From the date the treaty begins to apply provisionally, the Parties read references to the date the treaty enters into force as references to that date. Formal communications and decisions that are to be notified, made by or addressed to Gibraltar's competent authorities, go through the Foreign, Commonwealth and Development Office or another UK body that the UK Government appoints. The UK's notification of Gibraltar's competent authorities must also refer to that body. A Legal Notice of 2026, in force on 23 July 2026, records Gibraltar's notifications and designations. For one kind of authority the UK must notify for Gibraltar, it names the Attorney General but gives no short description of what the Attorney General is responsible for, which the treaty asks for. For another kind, it gives one. The treaty enters into force on the first day of the month after the month in which both Parties have notified each other that they have completed their internal procedures. A 2026 decision of the Council of the EU approved three joint declarations.
Article 68(1) to (3) require the notifications, designations and declarations they name to be made by the date of the entry into force of the treaty. Article 68(9) requires the UK, for Gibraltar, to notify the authorities it names "By the date of entry into force of this Agreement". Article 68(4) says that, to the extent "such notification" has not been made by then, notifications "may be made as soon as possible and at the latest two months after the entry into force of this Agreement"; its second subparagraph names only the notifications under Articles 121(2), 122(2) and 130(4), and it does not mention the Article 68(9) designations. Under Article 336(4), from the date provisional application begins, the Parties read references to "the date of entry into force of this Agreement" as references to that date. Formal communications and decisions to be notified, made by or addressed to Gibraltar's competent authorities, go through the Foreign, Commonwealth and Development Office or another UK body the UK Government appoints, and the UK's notification of Gibraltar's competent authorities "shall also include reference to" that body (Article 6(1) and (3)). , in force on 23 July 2026, records Gibraltar's notifications and designations. For Article 68(9)(b) it names the Attorney General but gives no "short description of its competences", which Article 68(9)(b) asks for; for Article 68(9)(a) it gives one. The treaty enters into force on the first day of the month after the month in which both Parties have notified each other that they have completed their internal procedures (Article 336(1)). Article 9 of Council approved three joint declarations.
What is not yet published or settled: the date and channel by which Gibraltar's notifications were sent to the EU; whether the description that the same treaty provision asks for was sent; the UK's notification that it has completed ratification; any notification from the EU side under that same provision.
What would settle it: the notifications as sent, and a record of the ratification, including the Treaty Tracker's entry for ratification, when one appears.
Who holds it: the UK Government (Foreign, Commonwealth and Development Office); the Government of Gibraltar; for the EU side, the Official Journal of the European Union.
Where it is written — Articles 6(1) and (3), 68(1) to (5) and (9), 336(1) and (4); ; Council , Article 9.
The texts set these duties. The EU must allow into its territory emergency ambulance services, and ambulance services for the specialist handling of serious and acute medical conditions between Gibraltar and the establishments listed in the treaty. These must be run by operators established in Gibraltar acting under the direction of the GHA. This is on condition that the rule is applied in a reasonable way, without arbitrary or unjustifiable discrimination or a disguised restriction on trade in services. An annex of the treaty sets the rules for road haulage operators. Three Gibraltar laws came into operation on the Implementation Date: the Exchange of Criminal Record Information Regulations, the regulations for the treaty's road haulage annex, and the Road Transport Regulations. Another annex of the treaty provides for a direct notification channel between Gibraltar and Spain: Annex 5 commits the UK, for Gibraltar, to establish “a direct reciprocal bilateral channel of notification with the Kingdom of Spain”; no held text commits Spain to it. The channel is for nuclear accidents and emergencies of the kind that annex describes. The annex gives no date.
The texts set these duties. The EU must allow into its territory emergency ambulance services, and ambulance services for the specialist handling of serious and acute medical conditions between Gibraltar and the establishments listed in Annex 26, by operators established in Gibraltar "acting under the direction of the GHA". This is subject to the paragraph being applied in a reasonable manner, without arbitrary or unjustifiable discrimination or a disguised restriction on trade in services (Article 276(2)). Annex 27 sets the rules for road haulage operators. The Exchange of Criminal Record Information Regulations (LN 213/2026), the Annex 27 Regulations (LN 140/2026) and the Road Transport Regulations (LN 141/2026) came into operation on the Implementation Date. Annex 5 says the UK, for Gibraltar, "commits to establishing a direct reciprocal bilateral channel of notification with the Kingdom of Spain" for nuclear accidents and emergencies of the kind it describes; it gives no date.
What is not yet published or settled: whether GHA ambulances are operating under the treaty's rule on ambulances; whether the road haulage licences the treaty provides for have been issued; whether the criminal-records connection is working; whether the nuclear-incident channel with Spain has been set up.
What would settle it: published start dates for each.
Who holds it: the Government of Gibraltar; the Gibraltar Health Authority; the Royal Gibraltar Police; the UK Government (for the nuclear-incident channel).
Where it is written — Article 276(2); Annexes 5, 26 and 27; LN 140/2026, LN 141/2026 and LN 213/2026.
A statement by the Chief Minister (Hon F R Picardo), giving evidence by video link on 15 September 2026, depends on this. The words are in entry 264 of the section on what has been said. The treaty says both Parties should provide funding. Under the treaty, the Parties are the EU and the UK, for Gibraltar. The text says nothing about the amount, the sources of the money, or contributions from companies. The treaty, Gibraltar's 2026 Act that brings the treaty into Gibraltar law and the Concordat were searched for the term financial mechanism. The Concordat lists it among the matters for which the Government of Gibraltar is responsible, but none of the three gives a figure or a funding source. So the sources and the size the Chief Minister gives are his account of what Gibraltar intends. No held document settles them.
A statement by Chief Minister (Hon F R Picardo), giving evidence by video link on 15 September 2026 depends on this. The words are in entry 264 of the section on what has been said. Article 299(2) says both Parties "should provide funding". Under Article 3(1)(a) the Parties are the EU and the UK, for Gibraltar. The text says nothing about the amount, the sources of the money, or contributions from companies. The treaty, the Act and the Concordat were searched for "financial mechanism": the Concordat lists it among the matters for which the Government of Gibraltar is responsible, but none of the three gives a figure or a funding source. So the sources and the size the Chief Minister gives are his account of what Gibraltar intends. No held document settles them.
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
What is not yet published or settled: the amount each party will pay into the financial mechanism, and from what sources. The treaty says only that both parties should fund it. The treaty, the Act and the Concordat give no figure or source.
What is not yet published or settled: the amount each Party will pay into the financial mechanism, and from what sources. Article 299(2) says only that both Parties 'should provide funding'; the treaty, the Act and the Concordat give no figure or source.
What would settle it: the instrument that sets the amounts and sources, if one exists.
Where it is written — the statement graded in entry 264 of the section on what has been said.
A statement by Member of the Opposition (Hon J Ladislaus) on 4 March 2026 depends on this. The words are in entry 365 of the section on what has been said. The treaty lets either party end it by written notice without giving a reason. The treaty then ends on the first day of the twelfth month after the notice. This right has no time limit, so it can be used at any time, not only within the first 12 months, as the statement puts it. The statement's words can be read two ways. They may mean that the right to end the treaty without a reason exists only in the first year (the text does not say that). Or they may mean that the treaty ends within about 12 months of a notice (which is what the text says). The record does not show which was meant. The text supports the second reading and does not support the first, and the statement is left under review until the meaning is known.
A statement by Member of the Opposition (Hon J Ladislaus) on 4 March 2026 depends on this. The words are in entry 365 of the section on what has been said. Article 334 lets either Party terminate by written notice without giving a reason, and the treaty ends on the first day of the twelfth month after the notice. Article 334 has no time limit, so it can be used at any time, not only 'within the first 12 months'. The phrase can be read two ways: as saying the no-reason right exists only in the first year (the text does not say that), or as saying the treaty ends within about 12 months of a notice (which is what the text says). The record does not show which was meant. The text supports the second reading and does not support the first, and the statement is left under review until the meaning is known.
What is not yet published or settled: which meaning the Member intended: that the right to end the treaty without a reason exists only in the first 12 months, or that the treaty ends about 12 months after a notice. The treaty's provision on ending it supports the second and not the first; the record does not show which was meant.
What is not yet published or settled: which meaning the Member intended: that the right to end the treaty without a reason exists only in the first 12 months, or that the treaty ends about 12 months after a notice. Article 334 supports the second and not the first; the record does not show which was meant.
What would settle it: the Member's own explanation, or the full text of the remarks.
Where it is written — the statement graded in entry 365 of the section on what has been said.
2.43. Has the UK-Gibraltar Joint Implementation Committee been set up; who represents Gibraltar on the Cooperation Council and the committees; what plans exist for a suspension or for onward checks on travellers from Spain; and how does Article 336(5) apply if an arrangement ends?
The Concordat says a UK-Gibraltar Joint Implementation Committee will be set up to monitor progress on implementation, resolve operational issues and review cost-sharing arrangements every year. It also says the Government of Gibraltar will nominate people to the Cooperation Council and to each EU-UK treaty committee. The treaty sets time limits of 30 days, six weeks and 90 days for new EU law (1.38). Under the treaty, a suspension can take effect on the eighth day of the notification (1.39). The treaty names the parts of it that stop applying when the arrangements are suspended or ended, but does not settle what happens to the rest (1.39).
The Concordat says "A UK-Gibraltar Joint Implementation Committee will be established", to monitor progress on implementation, resolve operational issues and review cost-sharing arrangements annually. It also says the Government of Gibraltar will nominate people to the Cooperation Council and to each EU-UK treaty committee. Article 19 sets 30-day, six-week and 90-day time limits for new EU law (1.38). Under Article 67(2), a suspension can take effect on the eighth day of the notification (1.39). Article 336(5) names the Titles that stop applying when the arrangements are suspended or terminated, but does not settle what happens to the rest (1.39).
What is not yet published or settled: whether the Joint Implementation Committee has been set up and has met; the people nominated to the Cooperation Council and each EU-UK treaty committee; any plan for a suspension under the treaty; any plan for residents travelling on from Spain if a Schengen state reintroduces checks on arrivals from Spain; how the treaty's time limits for new EU law are to be handled in practice; a reading of the treaty's rule on which parts stop applying when an arrangement is suspended or ended.
What is not yet published or settled: whether the Joint Implementation Committee has been set up and has met; the people nominated to the Cooperation Council and each EU-UK treaty committee; any plan for an Article 67 suspension; any plan for residents travelling on from Spain if a Schengen state reintroduces checks on arrivals from Spain; how the Article 19 time limits are to be handled in practice; a reading of Article 336(5).
What would settle it: published membership lists, published plans, and a published reading of the treaty's rule on what stops applying if an arrangement ends.
What would settle it: published membership lists, published plans, and a published reading of Article 336(5).
Who holds it: the UK Government; the Government of Gibraltar.
Where it is written — the Concordat (Cooperation, Governance); Articles 19, 22, 23, 67 and 336(5).
The seven administrative arrangements were signed at Madrid on 25 June 2026. Sir Alex Ellis, Ambassador to Spain and Andorra, signed for the UK, for Gibraltar. Carlos Moreno Blanco, Secretary General for the European Union, signed for Spain. The Concordat, signed on 14 July 2026, says that, other than in the most exceptional circumstances, the UK will seek the prior agreement of the Government of Gibraltar before taking significant actions under the treaty at the Party level. This applies in areas of the Gibraltar Government's responsibilities under the Constitution. Such actions include entering into, amending or ending any of the Administrative Arrangements.
The seven administrative arrangements were signed at Madrid on 25 June 2026, by Sir Alex Ellis, Ambassador to Spain and Andorra, for the UK for Gibraltar, and by Carlos Moreno Blanco, Secretary General for the European Union, for Spain. The Concordat, signed on 14 July 2026, says the UK will, "other than in the most exceptional circumstances", seek the prior agreement of the Government of Gibraltar before taking significant actions under the treaty at the Party level in areas of the Gibraltar Government's responsibilities under the Constitution, including "entering into, amending or terminating any of the Administrative Arrangements".
What is not yet published or settled: a record of the Government of Gibraltar's agreement to each arrangement, with its date.
What would settle it: the dates on which the Government of Gibraltar gave its agreement to each arrangement, published.
Who holds it: the Government of Gibraltar; the UK Government (Foreign, Commonwealth and Development Office).
Where it is written — arrangements 1 to 7, signature blocks; the Concordat (Significant Actions).
Some differences are on the record. The definition of Second Line Checks Area in Gibraltar's 2026 Act that brings the treaty into Gibraltar law, added by a Legal Notice of 2026, refers to an arrangement in the part of the treaty on carriers' liability. It is a different part of the treaty that refers to administrative arrangements on, among other things, the layout for how border checks will be carried out at the border crossing points. A correction notice of 1 October 2026 replaced a reference to a European Union (Future Relationship) Act 2026 with a reference to Gibraltar's 2026 Act that brings the treaty into Gibraltar law in five sets of regulations made in 2026. The Supreme Court (Amendment) Rules 2026 say proceedings under Gibraltar's 2026 Act that brings the treaty into Gibraltar law must be treated in the same way as applications for judicial review, subject to any necessary changes. They do not say whether the permission stage and time limit for judicial review apply to state-aid claims. Other differences are set out in the section How Gibraltar's law was changed for the treaty.
Some differences are on the record. The Act's definition of "Second Line Checks Area", inserted by , refers to the arrangement "referred to in Article 36(6) of the TGEU". Article 36 of the treaty is on carriers' liability. Article 33(6) refers to administrative arrangements on, among other things, "the layout for how border checks will be conducted at the border crossing points". A Notice of Corrigendum of 1 October 2026 () replaced a reference to a "European Union (Future Relationship) Act 2026" with the Treaty on Gibraltar and the European Union Act 2026 in five regulations (LN 163, 191, 192, 193 and 229 of 2026). The Supreme Court (Amendment) Rules 2026 () say proceedings under the Treaty Act "shall be treated in the same manner as applications for judicial review", "subject to any necessary modifications". They do not say whether the permission stage and time limit for judicial review apply to state-aid claims. Other differences are set out in the section How Gibraltar's law was changed for the treaty.
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
What is not yet published or settled: corrections for the remaining differences; whether the permission stage and time limit apply to state-aid claims.
What would settle it: corrigenda or amending notices; a rule of court or a court ruling on state-aid claims.
Who holds it: the Government of Gibraltar (corrections); the Chief Justice (rules of court).
Where it is written: the Act, section 3 (the definition of Second Line Checks Area); ; Articles 33(6) and 36; ; .
Several provisions give such functions. At the port and airport, border checks on entry are carried out first by the competent authorities of the UK, for Gibraltar, and then by Spain's. On exit, they are carried out first by Spain's and then by the UK's authorities for Gibraltar. Under the treaty, Spain's competent authorities may object, within 28 days, to the issue or renewal of a residence permit. They may object where the applicant is considered, under the Schengen rules, a threat to public policy, internal security, public health or the international relations of an EU country. Where the conditions in the treaty's rules on border checks are met, port passengers who must undergo Schengen checks are transported by immigration officers, accompanied by officers of the Schengen authorities, under a Legal Notice of 2026. Where Spain bans a person resident in Gibraltar from travelling to the EU countries that apply the Schengen rules in full, its notification must set out how the person may appeal to a national court of the Kingdom of Spain; this part of the treaty does not apply to some persons. The Concordat lists the Government of Gibraltar's own responsibilities. No published document was found that lists these functions together, with the instrument and the remedy for each.
Several provisions give such functions. At the port and airport, border checks on entry are carried out by the competent authorities of the UK, for Gibraltar, and then by Spain's, and on exit by Spain's and then by the UK's authorities for Gibraltar (Article 29(5)). Spain's competent authorities may object, within 28 days, to the issue or renewal of a residence permit where the applicant is considered, in accordance with the Schengen rules, a threat to public policy, internal security, public health or the international relations of an EU country (Article 50(3)). Where the Article 29(3) conditions are met, port passengers who must undergo Schengen checks are transported by immigration officers, accompanied by officers of the Schengen authorities (LN 165/2026, regulation 7). Where Spain prohibits a person resident in Gibraltar from travelling to the EU countries that apply the Schengen rules in full, its notification must set out how the person may appeal "before a national court of the Kingdom of Spain" (Article 46(2); Article 46(4) excludes some persons from Article 46). The Concordat lists the Government of Gibraltar's own responsibilities. No published document listing these functions together, with the instrument and the remedy for each, was found.
What is not yet published or settled: a list of the functions carried out by Spain, by the EU or jointly, with the instrument and the remedy for each.
What would settle it: a published list.
Who holds it: the Government of Gibraltar.
Where it is written — Articles 29(5), 46(2) and (4) and 50(3); LN 165/2026, regulation 7; the Concordat (Responsibilities).
2.47. Will the text of the framework of 31 December 2020 be published by the Governments, and was the "political instrument" in its paragraph 4 ever made?
The framework of 31 December 2020 says two things will come before the agreement it envisages. One is the framework itself. The other is a political instrument. That instrument will set out the basic understandings of Spain and the UK, together with the Gibraltar authorities. The copy held is a reproduction in a university journal (see question 1.41). No such political instrument has been found.
Paragraph 4 of the framework says the agreement "will be preceded by this framework and by a political instrument that will lay out the basic understandings of Spain and the United Kingdom, together with the Gibraltar authorities". The copy held is a reproduction in a university journal (1.41). No such political instrument has been found.
Separately, Spain funds investments in the Campo de Gibraltar towns under its own royal decree of 2026 (published in the Spanish official gazette, the BOE, on 17 September 2026), which gives up to EUR 7.300.000 to the Mancomunidad de Municipios del Campo de Gibraltar for water, waste, equipment and digitalisation in eight towns. This is not the treaty's financial mechanism. The decree does not mention the treaty, a treaty or the treaty article that sets up the financial mechanism.
Separately, Spain funds investments in the Campo de Gibraltar towns under its own decree, Real Decreto 732/2026 (published in the Spanish official gazette, the BOE, on 17 September 2026), which gives up to EUR 7.300.000 to the Mancomunidad de Municipios del Campo de Gibraltar for water, waste, equipment and digitalisation in eight towns. This is not the financial mechanism of Article 299(1) of the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part. The decree does not mention that treaty, a treaty or Article 299.
What is not yet published or settled: the framework as received by the Government of Gibraltar, published by a Government; whether the political instrument was made, and its text.
What would settle it: publication of the text received, and a statement on the political instrument.
Who holds it: the Government of Gibraltar; the UK Government; the Government of Spain.
Where it is written — the framework of 31 December 2020, paragraph 4.
The letter says that, after signature and provisional application, the Minister would welcome a structured discussion between the two Governments on issues that either side thinks deserve further thought because of the new Treaty framework (see 1.36).
The letter says that after signature and provisional application the Minister "would welcome a structured discussion between our respective Governments" on issues that either side considers "would merit further consideration in light of the new Treaty framework" (see 1.36).
What is not yet published or settled: whether the discussion has begun; who takes part; any record.
What would settle it: a published statement or record.
Who holds it: the UK Government; the Government of Gibraltar.
Where it is written — the UK Minister's letter of 13 July 2026.
Gibraltar's Constitution says that Parliament must not proceed on a bill that, in the Governor's opinion, concerns a matter for which the Governor is responsible under the Constitution, unless the Chief Minister has made known the Governor's consent. Those matters include external affairs, defence, and internal security, including the police, subject to a further provision of the Constitution. The Hansard of the morning sittings of 30 and 31 March 2026 contains no record of whether consent was made known for the Treaty Bill. The Parties to the treaty are the EU and the UK, for Gibraltar. The Concordat says that the Government of Gibraltar will nominate people willing to serve as arbitrators on a sub-list of arbitrators under the treaty. It also says that, in disputes on issues within the Gibraltar Government's responsibilities, the UK will fully consult the Gibraltar Government and follow its wishes and views, except in the most exceptional circumstances. The texts do not say whether the Government of Gibraltar may be heard in its own name. Gibraltar's 2026 Act that brings the treaty into Gibraltar law requires a Treaty Implementation Report at least once in each calendar year after provisional application began (1.35). It does not say whether 2026, the year provisional application began, is the first such year.
Section 35(2) of the Constitution says that, except with the Governor's consent signified by the Chief Minister, Parliament shall not proceed on a bill that, in the Governor's opinion, concerns a matter for which the Governor is responsible under section 47(1). Those matters include external affairs, defence, and internal security, including (subject to section 48) the police. The Hansard of the morning sittings of 30 and 31 March 2026 contains no record of whether consent was signified for the Treaty Bill. The Parties to the treaty are the EU and the UK, for Gibraltar (Article 3(1)(a)). The Concordat provides that the Government of Gibraltar will nominate individuals willing to serve as arbitrators on the sub-list under Article 319(1)(b). It also provides that, in disputes on issues within the Gibraltar Government's responsibilities, the UK will, other than in the most exceptional circumstances, fully consult it and follow its wishes and views. The texts do not say whether the Government of Gibraltar may be heard in its own name. Section 21(2) of the Act requires a Treaty Implementation Report "not less than once in each calendar year after" provisional application began (1.35); it does not say whether 2026, the year provisional application began, is the first such year.
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
What is not yet published or settled: a record of the Governor's consent for the Treaty Bill, if given; a statement on whether the Government of Gibraltar may be heard in its own name in a dispute; the Hansard of the sittings of 13 to 17 July 2026, which is not among the held texts; the first Treaty Implementation Report.
What is not yet published or settled: a record of the Governor's consent under section 35(2), if given; a statement on whether the Government of Gibraltar may be heard in its own name in a dispute; the Hansard of the sittings of 13 to 17 July 2026, which is not among the held texts; the first Treaty Implementation Report.
What would settle it: the published Hansard; the first report under section 21; a published statement.
Who holds it: the Government of Gibraltar; the Gibraltar Parliament.
Where it is written — Constitution, sections 35(2) and 47(1); Article 3(1)(a); the Concordat (Dispute resolution); the Act, section 21; Hansard, 30 and 31 March 2026 (morning).
2.64. Under which power were LN 180/2026 and LN 200/2026 made?
Enacting words are the opening words of a Legal Notice that say which power in which Act it is made under. The two Legal Notices in this question each carry the name of Gibraltar's 2026 Act that brings the treaty into Gibraltar law as their heading and go straight to the regulation that gives their title; neither has enacting words. Both are signed by the Minister with responsibility for the Environment, for the Government. The Act says the Government may make regulations containing any provision that appears to the Government to be necessary or useful for an implementation purpose.
Enacting words are the opening words of a Legal Notice that say which power in which Act it is made under. and each carry the heading "TREATY ON GIBRALTAR AND THE EUROPEAN UNION ACT 2026" and go straight to the title regulation; neither has enacting words. Both are signed by the Minister with responsibility for the Environment, for the Government. Section 13(1) of the Act says "The Government may by regulations" make "any provision that appears to the Government to be necessary or expedient for an implementation purpose."
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
What is not yet published or settled: the power under which each of the two notices was made.
What would settle it: a correction notice, or a published statement naming the power.
Who holds it: the Government of Gibraltar, for which both notices were signed.
Where it is written — the Act, section 13(1); ; . The notices are set out under and in How Gibraltar's law was changed for the treaty.
A statement by the Chief Minister (Hon F R Picardo) on 26 February 2026 depends on this. The words are in entry 76 of the section on what has been said. Four of the seven arrangements held (on implementation, border checks, continued surveillance and customs) say that they are made under the treaty and are subject to its principles. The other three say only that they do not change the legal positions of Spain and the UK on sovereignty and jurisdiction. They also refer to the sovereignty clause of the treaty. None of them states whether it is legally binding, and none uses the term memorandum of understanding. The treaty calls them administrative arrangements. A statement by the UK Government or the Spanish Government on the legal status of the arrangements, or their treaty registration, would settle it.
A statement by Chief Minister (Hon F R Picardo) on 26 February 2026 depends on this. The words are in entry 76 of the section on what has been said. Four of the seven arrangements held (on implementation, border checks, continued surveillance and customs) say that they are made under the treaty and are subject to its principles, and refer to the treaty's sovereignty clause. The other three say that they do not change the legal positions of Spain and the UK on sovereignty and jurisdiction. None states whether it is legally binding, and none uses the term 'memorandum of understanding'. The treaty refers to them as administrative arrangements (for example Article 29(3)). A statement by the UK or Spanish Government on the legal status of the arrangements, or their treaty registration, would settle it.
What is not yet published or settled: the legal status that each of the UK and Spain gives to the seven administrative arrangements. None of the seven states whether it is legally binding.
What would settle it: a statement by the UK or Spanish Government on their legal status, or their registration as treaties.
Where it is written — the statement graded in entry 76 of the section on what has been said.
2 statements depend on this: Deputy Chief Minister (Hon Dr J J Garcia) on 3 March 2026 (entry 122) and Member of the Opposition (Hon R M Clinton) on 3 March 2026 (entry 339).
What is not yet published or settled: the total number of annexes, appendices and protocols in the signed treaty. It has 30 numbered annexes, four protocols and appendices to several annexes; no held table gives a total of 43.
What would settle it: a count of every annex, appendix and protocol in the signed text, or the UK's published summary itself.
Where it is written — the statements graded in entries 122 and 339 of the section on what has been said.
2.107. Is the Gibraltar Constitution Order 2006 a 'rule of domestic law' that section 10(2) of the Act makes subject to modification for the purposes of the Treaty?
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
A statement by Leader of the Opposition (Hon Dr K Azopardi) on 30 March 2026 depends on this. The words are in entry 375 of the section on what has been said. Gibraltar's 2026 Act that brings the treaty into Gibraltar law gives the treaty the force of law in domestic law from the date the treaty starts to apply, provisionally or in full, as that Act's provisions set out. The next part of the same provision says that any enactment or rule of domestic law has effect with the changes needed to make sure the treaty is put into effect or operates. A further part, which the statement does not read out, adds that such an enactment or rule has no effect to the extent that it is incompatible with the treaty. The reading is accurate as far as it goes. The Member of the Opposition then said that the word enactment includes the Constitution. Since the amendment of 31 March, the definition of enactment excludes the Gibraltar Constitution Order 2006. Whether the Constitution is still a rule of domestic law within that provision, and so subject to the treaty, is a question of legal interpretation that the held texts do not settle. A ruling of the Supreme Court of Gibraltar would settle it. The Chief Minister said that any regulation that claims to amend the Constitution would have no effect (page 20).
A statement by Leader of the Opposition (Hon Dr K Azopardi) on 30 March 2026 depends on this. The words are in entry 375 of the section on what has been said. Section 10(1) gives the Treaty 'force of law in domestic law in accordance with the provisions of this Act', and section 10(2)(a) says 'any enactment or rule of domestic law' has effect subject to modifications necessary to ensure the implementation or operation of the Treaty; section 10(2)(b), which the statement does not read out, adds that it 'shall not have effect to the extent that it is incompatible with the TGEU'. The reading is accurate as far as it goes. The Member of the Opposition then said that 'enactment' includes the Constitution; since the amendment of 31 March the definition of 'enactment' excludes the Gibraltar Constitution Order 2006. Whether the Constitution is still a 'rule of domestic law' within section 10(2), and so subject to the Treaty, is a question of legal interpretation that the held texts do not settle. A ruling of the Supreme Court of Gibraltar would settle it. The Chief Minister said that any regulation purporting to amend the Constitution would have no effect (page 20).
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
What is not yet published or settled: whether Gibraltar's Constitution is still a rule of Gibraltar law that Gibraltar's 2026 Act bringing the treaty into Gibraltar law makes subject to the treaty, now that the amendment of 31 March leaves the Constitution out of that Act's definition of an enactment. The held texts do not settle it.
What is not yet published or settled: whether the Gibraltar Constitution Order 2006 is still a 'rule of domestic law' within section 10(2) of the Act, and so subject to the Treaty, since the amendment of 31 March excludes it from the definition of 'enactment'. The held texts do not settle it.
The full title of Gibraltar's 2026 Act that brings the treaty into Gibraltar law is the Treaty on Gibraltar and the European Union Act 2026.
What would settle it: a ruling of the Supreme Court of Gibraltar.
Where it is written — the statement graded in entry 375 of the section on what has been said.
A statement by Parliamentary Under-Secretary of State, Foreign, Commonwealth and Development Office (Lord Wood of Anfield) on 15 September 2026 depends on this. The words are in entry 426 of the section on what has been said. The Concordat is signed by the Minister of State and the Chief Minister, not by the EU, and the Minister's letter of 13 July 2026 calls it a political understanding. Neither the Concordat, the treaty nor the Act says whether the Concordat can be enforced in a court or by one Government against the other. The Concordat states commitments in the future tense, using the word will, but does not state its own legal effect. So no held text settles whether, as the speaker said, it does not have any legal standing. The speaker gave this as his own understanding, introducing it with the words as I understand it.
A statement by Parliamentary Under-Secretary of State, Foreign, Commonwealth and Development Office (Lord Wood of Anfield) on 15 September 2026 depends on this. The words are in entry 426 of the section on what has been said. The Concordat is signed by the Minister of State and the Chief Minister, not by the EU, and the Minister's letter of 13 July 2026 calls it a "political understanding". Neither the Concordat, the treaty nor the Act says whether the Concordat can be enforced in a court or by one Government against the other. The Concordat uses commitments in the future tense ("will") but does not state its own legal effect. So no held text settles whether it "does not have any legal standing". The speaker gave this as his understanding ("As I understand it").
What is not yet published or settled: whether the Concordat can be enforced in a court, or by one Government against the other. It is signed by the Minister of State and the Chief Minister, not by the EU; the Concordat, the treaty and the Act do not state its legal effect.
What would settle it: a law, or a statement by the two signatory Governments, on its legal effect.
Where it is written — the statement graded in entry 426 of the section on what has been said.
2.51. Has a study of the economy of Gibraltar and the Campo de Gibraltar on current data been published, in connection with the shared-prosperity objective in Article 1 and the financial mechanism in Article 299(1)?
The treaty's stated objective includes shared prosperity for Gibraltar and the neighbouring area in Spain, in particular the municipalities of the Mancomunidad de Municipios del Campo de Gibraltar. The Cooperation Council must set up a financial mechanism to promote cohesion between Gibraltar and the frontier zone that borders it. No current study of the two economies together has been found.
The treaty's stated objective includes shared prosperity "in respect of Gibraltar and the adjacent area in the Kingdom of Spain", in particular the municipalities of the Mancomunidad de Municipios del Campo de Gibraltar (Article 1). The Cooperation Council "shall establish a financial mechanism to promote cohesion between Gibraltar and the contiguous frontier zone" (Article 299(1)). No current study of the two economies together has been found.
Separately, Spain funds investments in the Campo de Gibraltar towns under its own royal decree of 2026 (published in the Spanish official gazette, the BOE, on 17 September 2026), which gives up to EUR 7.300.000 to the Mancomunidad de Municipios del Campo de Gibraltar for water, waste, equipment and digitalisation in eight towns. This is not the treaty's financial mechanism. The decree does not mention the treaty, a treaty or the treaty article that sets up the financial mechanism.
Separately, Spain funds investments in the Campo de Gibraltar towns under its own decree, Real Decreto 732/2026 (published in the Spanish official gazette, the BOE, on 17 September 2026), which gives up to EUR 7.300.000 to the Mancomunidad de Municipios del Campo de Gibraltar for water, waste, equipment and digitalisation in eight towns. This is not the financial mechanism of Article 299(1) of the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part. The decree does not mention that treaty, a treaty or Article 299.
What is not yet published or settled: a study of the economy of Gibraltar and the Campo de Gibraltar on current data.
What would settle it: such a study, if one is commissioned.
Who holds it: no body was found to hold one.
Where it is written — Articles 1 and 299(1).
A statement by Minister for Industrial Relations, Civil Contingencies and Sport (Hon L M Bruzon) on 4 March 2026 depends on this. The words are in entry 181 of the section on what has been said. The treaty, its annexes and the seven arrangements were searched for civil protection, civil contingencies, emergency planning and industrial dialogue; no provision uses those terms. The treaty has provisions on police information exchange, joint operations and ambulances, and the arrangements have working groups. None is described as civil-contingencies cooperation, so the held text does not settle what the words refer to.
A statement by Minister for Industrial Relations, Civil Contingencies and Sport (Hon L M Bruzon) on 4 March 2026 depends on this. The words are in entry 181 of the section on what has been said. The treaty, its Annexes and the seven arrangements were searched for civil protection, civil contingencies, emergency planning and industrial dialogue; no provision uses those terms. There are provisions on police information exchange (Article 54), joint operations (Article 58), and ambulances (Article 276), and working groups in the arrangements. None is described as civil-contingencies cooperation, so the held text does not settle what the words refer to.
What is not yet published or settled: which provision sets up cooperation, industrial dialogue and information sharing on civil contingencies. The treaty, its annexes and the seven arrangements use none of those terms; three of the treaty's provisions deal with police information, joint operations and ambulances.
What is not yet published or settled: which provision sets up cooperation, industrial dialogue and information sharing on civil contingencies. The treaty, its annexes and the seven arrangements use none of those terms; Articles 54, 58 and 276 deal with police information, joint operations and ambulances.
What would settle it: a Government explanation that names the provision, or a document that describes such cooperation.
Where it is written — the statement graded in entry 181 of the section on what has been said.
2.85. Do the transboundary notification duties in paragraphs 7 to 9 of the environmental arrangement, and the environmental impact assessment standards under Articles 218 and 219, change what Gibraltar had to do before the treaty for a land reclamation scheme?
A statement by Chief Minister (Hon F R Picardo) on 4 March 2026 depends on this. The words are in entry 167 of the section on what has been said. No provision of the treaty or the arrangements mentions land reclamation. The environmental arrangement provides two things. First, where a proposed activity is likely to have a significant harmful effect across the border, the side where it would take place notifies the other, allowing at least 30 days for a response. Second, information is exchanged under the Espoo Convention (the United Nations convention on assessing environmental effects across borders), more specifically for landfilling, wastewater and air pollution. The treaty lists environmental impact assessment among the areas where it requires the UK, for Gibraltar, to keep levels of protection in Gibraltar equivalent to the EU's. Whether these change what Gibraltar needed to do for reclamation before the treaty is not something the held texts set out.
A statement by Chief Minister (Hon F R Picardo) on 4 March 2026 depends on this. The words are in entry 167 of the section on what has been said. No provision of the treaty or the arrangements mentions land reclamation. The environmental arrangement (paragraphs 7 to 9) provides that where a proposed activity is likely to have a significant adverse transboundary impact, the side of origin notifies the other, allowing at least 30 days for a response, and that information is exchanged under the Espoo Convention (the United Nations convention on assessing environmental effects across borders), 'more specifically' for landfilling, wastewater and air pollution. Article 218(1)(c) lists environmental impact assessment among the areas of the levels of protection that Article 219(4) requires the UK, for Gibraltar, to keep equivalent to the EU's. Whether these change what Gibraltar needed to do for reclamation before the treaty is not something the held texts set out.
What is not yet published or settled: whether the notification duties in the environmental arrangement and the environmental impact assessment standards in the treaty change what Gibraltar had to do before the treaty for a land reclamation scheme. No provision mentions land reclamation.
What is not yet published or settled: whether the notification duties in paragraphs 7 to 9 of the environmental arrangement and the environmental impact assessment standards in Articles 218 and 219 change what Gibraltar had to do before the treaty for a land reclamation scheme. No provision mentions land reclamation.
What would settle it: the text of the rules Gibraltar followed for reclamation before the treaty, to set beside those provisions.
Where it is written — the statement graded in entry 167 of the section on what has been said.
2.50. What 2030 interim climate target does the Climate Change Act now set, and has the National Restoration Plan been made, for comparison with the level of protection Article 219(4) requires?
The treaty requires the UK, for Gibraltar, to keep environmental and climate levels of protection equivalent to those in the EU. Moving the Climate Change (Amendment) Bill 2026 on 31 March 2026, the Minister for Education, the Environment and Climate Change, the Hon Prof J E Cortes, said the Bill amends the 2030 target in the Climate Change Act 2019. He said the Act currently requires a reduction of at least 42% from the baseline by 2030, and the Bill increases that target to 55% (Hansard, morning sitting of 31 March 2026). The Bill was amended at Committee Stage and passed the same day. Moving the Nature Restoration Bill 2026 the same day, he said it requires the Minister to prepare and publish a national restoration plan. The texts of the two Acts as passed are not among the texts held, so the figure now in the Climate Change Act, and any date set for the plan, could not be checked.
Article 219(4) requires the UK, for Gibraltar, to uphold environmental and climate levels of protection equivalent to those in the EU. Moving the Climate Change (Amendment) Bill 2026 on 31 March 2026, the Minister for Education, the Environment and Climate Change, the Hon Prof J E Cortes, said the Bill amends section 9(1) of the Climate Change Act 2019: "Currently, the Act requires a reduction of at least 42% from the baseline by 2030. The Bill increases that target to 55%." (Hansard, 31 March 2026, morning, page 6). The Bill was amended at Committee Stage and passed the same day (pages 26 and 32). Moving the Nature Restoration Bill 2026 the same day, he said it "requires the Minister to prepare and publish a national restoration plan" (page 13). The texts of the two Acts as passed are not among the held texts, so the figure now in section 9(1), and any date set for the plan, could not be checked.
What is not yet published or settled: the figure for the 2030 interim target in the Climate Change Act 2019 as amended; whether the National Restoration Plan has been made, and by what date the Nature Restoration Act 2026 requires it.
What is not yet published or settled: the figure in section 9(1) of the Climate Change Act 2019 as amended; whether the National Restoration Plan has been made, and by what date the Nature Restoration Act 2026 requires it.
What would settle it: the Acts as passed; the plan.
Who holds it: the Minister for Education, the Environment and Climate Change.
Where it is written — Article 219(4); Hansard, 31 March 2026 (morning), pages 6, 13, 26 and 32.
A statement by Chief Minister (Hon F R Picardo) on 7 July 2026 depends on this. The words are in entry 248 of the section on what has been said. No held text settles it. The words say two things: that the dates for compulsory electrification are now 2045, and that Gibraltar cannot require earlier dates unless the EU and the UK do. The treaty and the Gibraltar regulations searched contain no such dates and no such limit. The vehicle rules that were found deal with other matters (for example emissions standards and clean vehicle targets).
What is not yet published or settled: any provision that sets 2045 as the date for compulsory electrification of vehicles, or that stops Gibraltar setting earlier dates. The treaty and the Gibraltar regulations searched contain neither.
What would settle it: the provision the Chief Minister relied on, named by the Government.
Where it is written — the statement graded in entry 248 of the section on what has been said.
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