Realistically, probably not even then, since following the EU VAT rules is a condition of access to the Common Market free-trade zone. That's why Switzerland an

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