Its vice chancellor, Prof Malcolm Gillies, said the effect of the Border Agency's action had been "substantial" but that other factors were involved.

BBC: London Metropolitan University: student numbers fall

And they highlight a "significant risk" from the effect of having an international border in hindering trade.

BBC: Alex Salmond and David Cameron

The Northern Ireland quarry industry had been eligible to be exempt from UK tax on quarried material, due to the disproportionate effect the tax would have because of the land border with the Republic of Ireland.

BBC: Quarry industry