Jim Allister has came out against varying corporation tax rates in Northern Ireland:
"A common fiscal regime is inextricably linked to the maintenance and purpose of the Union, which is why devolved institutions in Northern Ireland have never had tax-raising powers. The matters reserved to Westminster are the common bond that binds the UK together and warrants our representation in Parliament. Reduce those reserved matters and you further detach from the rest of the UK."
This possibly means that Jim's ability to oppose has achieved its zenith. He now stands in opposition not only to the other parties in Northern Ireland but himself. In 2005 in a speech to the European Parliament Jim Allister said:
"In this context, the DUP MEP called for a reduction in Corporation Tax in
, as was recently recommended by an economic task force under Sir George Quigley... "For economic growth, independence and freedom of action is essential, with more not less national flexibility. For example, corporation tax in an area like Northern Ireland should be radically reduced as a means of stimulating investment and thereby moving us away from over-dependence on the public sector." Northern Ireland
He has also been a strong advocate of differential treatment for Northern Ireland as he set out in 2006:
"I welcome the fact that the present Regional Aid Guidelines, as they affect Northern Ireland, are a marked improvement from earlier drafts and that the Commission listened to representations from myself and others. The new draft Guidelines provide for continued distinctive treatment of Northern Ireland as an economic development region and therefore allow ongoing aid to attract inward foreign investment, though on a reducing scale until 2011."