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Written Question
VAT: Northern Ireland
Wednesday 28th January 2026

Asked by: Angus MacDonald (Liberal Democrat - Inverness, Skye and West Ross-shire)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the potential impact of the VAT registration threshold on the UK’s obligations under the Protocol on Ireland/Northern Ireland as amended by the Windsor Framework.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

VAT policy, including the VAT registration threshold, applies on a UK-wide basis and operates in Northern Ireland in line with the UK’s international obligations under the Windsor Framework.

The VAT registration threshold is consistent with the operation of the Framework.


Speech in Westminster Hall - Tue 27 Jan 2026
Rural Broadband: Installation

"We have heard about the 78% and the 99%. In north-east Skye we have 3% gigabit availability, and in south Skye we have 4.5%. We are dealing with enormous levels of depopulation among our young, with the number of children under the age of 15 at school halving in the …..."
Angus MacDonald - View Speech

View all Angus MacDonald (LD - Inverness, Skye and West Ross-shire) contributions to the debate on: Rural Broadband: Installation

Speech in Westminster Hall - Tue 27 Jan 2026
Rural Broadband: Installation

"May I intervene, seeing that we have been so generous on interventions?..."
Angus MacDonald - View Speech

View all Angus MacDonald (LD - Inverness, Skye and West Ross-shire) contributions to the debate on: Rural Broadband: Installation

Division Vote (Commons)
27 Jan 2026 - Medical Training (Prioritisation) Bill - View Vote Context
Angus MacDonald (LD) voted Aye - in line with the party majority and against the House
One of 51 Liberal Democrat Aye votes vs 0 Liberal Democrat No votes
Vote Tally: Ayes - 61 Noes - 311
Division Vote (Commons)
27 Jan 2026 - Medical Training (Prioritisation) Bill - View Vote Context
Angus MacDonald (LD) voted No - in line with the party majority and in line with the House
One of 53 Liberal Democrat No votes vs 0 Liberal Democrat Aye votes
Vote Tally: Ayes - 91 Noes - 378
Division Vote (Commons)
27 Jan 2026 - Medical Training (Prioritisation) Bill: Committee - View Vote Context
Angus MacDonald (LD) voted Aye - in line with the party majority and against the House
One of 51 Liberal Democrat Aye votes vs 0 Liberal Democrat No votes
Vote Tally: Ayes - 61 Noes - 311
Division Vote (Commons)
27 Jan 2026 - Medical Training (Prioritisation) Bill: Committee - View Vote Context
Angus MacDonald (LD) voted No - in line with the party majority and in line with the House
One of 53 Liberal Democrat No votes vs 0 Liberal Democrat Aye votes
Vote Tally: Ayes - 91 Noes - 378
Written Question
Electricity: Noise
Tuesday 27th January 2026

Asked by: Angus MacDonald (Liberal Democrat - Inverness, Skye and West Ross-shire)

Question to the Department for Energy Security & Net Zero:

To ask the Secretary of State for Energy Security and Net Zero, what guidance Ofgem provides to electricity network operators on timescales for rectifying infrastructure found to be operating above permitted noise levels.

Answered by Michael Shanks - Minister of State (Department for Energy Security and Net Zero)

Noise from electricity network infrastructure is not regulated by Ofgem. Ofgem’s remit covers the economic regulation of network operators and the protection of consumers.


Written Question
Electricity: Noise
Tuesday 27th January 2026

Asked by: Angus MacDonald (Liberal Democrat - Inverness, Skye and West Ross-shire)

Question to the Department for Energy Security & Net Zero:

To ask the Secretary of State for Energy Security and Net Zero, what discussions his Department has had with Ofgem on the enforcement of noise standards for electricity transmission infrastructure.

Answered by Michael Shanks - Minister of State (Department for Energy Security and Net Zero)

Noise from electricity network infrastructure is not regulated by Ofgem. Ofgem’s remit covers the economic regulation of network operators and the protection of consumers.


Written Question
Electricity: Noise
Tuesday 27th January 2026

Asked by: Angus MacDonald (Liberal Democrat - Inverness, Skye and West Ross-shire)

Question to the Department for Energy Security & Net Zero:

To ask the Secretary of State for Energy Security and Net Zero, what guidance his Department provides on escalation mechanisms available to communities where an electricity network operator has acknowledged non-compliance with permitted noise levels but remediation has not been delivered.

Answered by Michael Shanks - Minister of State (Department for Energy Security and Net Zero)

For operational infrastructure, in England and Wales any noise concerns should be raised to local planning authorities in line with the Environmental Protection Act 1990. You can report an noise nuisance via: Report a noise nuisance to your council - GOV.UK. For Scotland, powers in this act relating to noise and statutory nuisance are devolved to Scottish Government.

In England and Wales where a project meets the threshold for an Environmental Impact Assessment, developers are required to assess and mitigate noise impacts. They are similarly required to do so at the planning stage in accordance with the National Policy Statement EN‑5 and the National Planning Policy Framework.