The roles of sulphur (S) and nitrogen (N) in causing critical loads exceedance across the UK show considerable spatial variability at the present time. Over much of lowland Britain it appears that the environment can only be protected by reducing N deposition, whilst in upland areas (e.g. most of Scotland and Wales) reductions in S deposition are the primary requirement. Using the Hull Acid Rain Model (HARM) the effects of current and possible future emissions control legislation on critical loads exceedance can be explored. Based on HARM output, the implementation of the UNECE Sulphur Protocol (1994) will bring about a substantial reduction in the amount of S being deposited in the UK, especially in central and southern parts of the country. Some areas will remain where additional reductions in S are required. Over most of the country, however, the need to reduce N deposition will become paramount. The changing contributions and significance of non-UK sources can be estimated.