You tow under your own licence, not GB’s. An NI or Irish licence holder may drive in GB the classes their licence authorises. The 2021 change added B+E to GB licences only, so a B-only NI or Irish driver is still limited to category B rules in GB.

Northern Ireland licences

"The holder of a Northern Ireland driving licence may drive ... in Great Britain, in accordance with that licence, a motor vehicle of any class which he is authorised by that licence to drive" (Road Traffic Act 1988, s.109). The 2021 regulations amended the GB licence rules, which extend to England, Wales and Scotland (SI 2021/1450). They do not add anything to an NI licence.

Irish licences

An EU licence holder may drive in GB any class "he is authorised by his Community licence to drive" (s.99A). An Irish B covers a trailer over 750 kg only if car and trailer total 3,500 kg or less (S.I. 6/2013).

Moving to GB

If you exchange an NI licence for a GB one, the GB licence rules treat an NI car test as the corresponding GB test, so a GB licence issued on it should include B+E. We have not seen DVLA confirm this for exchanged licences.

Questions

Can I tow 3,500 kg in GB on an NI car licence?
Not unless your NI licence has B+E or you passed your car test before 1997. The GB change applies to GB licences.

Sources

Guidance, not legal advice. Towsheet is independent and not connected with the DVLA, DVA, RSA or NDLS.