Business groups in Ireland say they fear a further loss in business to the North due to VAT changes coming into force on both sides of the border.
From today, the standard rate of 21% in the south goes up to 21.5%, while the rate in the North goes down from 17.5% to 15%.
The changes could lead to even greater savings for shoppers willing to cross the border for cheaper prices.
However, Chambers Ireland says businesses in Ireland will suffer due to the loss of customers.