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Written Question
Electricity: VAT
Tuesday 29th September 2026

Asked by: Lord Dodds of Duncairn (Democratic Unionist Party - Life peer)

Question to the HM Treasury:

To ask His Majesty's Government what steps they are taking to apply the reduction in VAT on domestic electricity bills to Northern Ireland.

Answered by Lord Pitt-Watson - Parliamentary Secretary (HM Treasury)

The Government has announced a cut in VAT on electricity bills to give millions of households breathing space on the cost of living. These changes to VAT apply and are funded for this winter (from 1 October 2026 to 31 March 2027).

The Windsor Framework provides the legal basis and mechanism for changes to VAT on goods in Northern Ireland, and the Government has begun discussions with the European Union on applying this mechanism for these changes.

To ensure that households in Northern Ireland receive the same support as quickly as the rest of the UK, the Northern Ireland Executive will receive comparable funding to enable it to support households in Northern Ireland with the cost of living this winter.

Speech in Grand Committee - Mon 14 Sep 2026
Voter Identification (Amendment of List of Specified Documents) (Northern Ireland) Regulations 2026

"That is precisely my point. I do not argue with the need to uprate them, for the reasons that the Minister has set out, but why has it taken so long? Why has it been 21 years since there was any change in these limits, given the massive increase in …..."
Lord Dodds of Duncairn - View Speech

View all Lord Dodds of Duncairn (DUP - Life peer) contributions to the debate on: Voter Identification (Amendment of List of Specified Documents) (Northern Ireland) Regulations 2026
Speech in Grand Committee - Mon 14 Sep 2026
Voter Identification (Amendment of List of Specified Documents) (Northern Ireland) Regulations 2026

"My Lords, I will speak briefly on these statutory instruments, which I welcome broadly for the reasons that my noble friend Lord Weir and the noble Baroness, Lady Ritchie, outlined. I have a couple of queries on which I would be grateful for the Minister’s response.

First, on the identity …..."
Lord Dodds of Duncairn - View Speech

View all Lord Dodds of Duncairn (DUP - Life peer) contributions to the debate on: Voter Identification (Amendment of List of Specified Documents) (Northern Ireland) Regulations 2026
Division Vote (Lords)
9 Sep 2026 - Financial Services and Markets Bill [HL] - View Vote Context
Lord Dodds of Duncairn (DUP) voted Aye - in line with the party majority and in line with the House
One of 3 Democratic Unionist Party Aye votes vs 0 Democratic Unionist Party No votes
Vote Tally: Ayes - 226 Noes - 162
Division Vote (Lords)
8 Sep 2026 - Plant Health, Seeds, Seed Potatoes and Plant Propagating Material (Amendment) (Northern Ireland) Regulations 2026 - View Vote Context
Lord Dodds of Duncairn (DUP) voted Aye - in line with the party majority and against the House
One of 5 Democratic Unionist Party Aye votes vs 0 Democratic Unionist Party No votes
Vote Tally: Ayes - 26 Noes - 63
Speech in Lords Chamber - Tue 08 Sep 2026
Plant Health, Seeds, Seed Potatoes and Plant Propagating Material (Amendment) (Northern Ireland) Regulations 2026

"My Lords, I thank the Minister for introducing the regulations. Once again, we are debating regulations which may appear on the surface to be technical and limited in scope, but, as we know, such regulations raise issues of real constitutional and democratic significance and importance. No one here tonight is …..."
Lord Dodds of Duncairn - View Speech

View all Lord Dodds of Duncairn (DUP - Life peer) contributions to the debate on: Plant Health, Seeds, Seed Potatoes and Plant Propagating Material (Amendment) (Northern Ireland) Regulations 2026
Speech in Lords Chamber - Tue 08 Sep 2026
Plant Health, Seeds, Seed Potatoes and Plant Propagating Material (Amendment) (Northern Ireland) Regulations 2026

"As an amendment to the above motion, at end insert “but that this House regrets that the Plant Health, Seeds, Seed Potatoes and Plant Propagating Material (Amendment) (Northern Ireland) Regulations 2026 implement provisions of EU law on part of the United Kingdom without public consultation; and do not help resolve …..."
Lord Dodds of Duncairn - View Speech

View all Lord Dodds of Duncairn (DUP - Life peer) contributions to the debate on: Plant Health, Seeds, Seed Potatoes and Plant Propagating Material (Amendment) (Northern Ireland) Regulations 2026
Speech in Lords Chamber - Tue 08 Sep 2026
Plant Health, Seeds, Seed Potatoes and Plant Propagating Material (Amendment) (Northern Ireland) Regulations 2026

"My Lords, I am grateful to all those who took part in the debate, especially those who have indicated support for my regret amendment. One noble Baroness questioned what is achieved by these debates and who benefits. Well, I suppose when the Government do not bother about a consultation or …..."
Lord Dodds of Duncairn - View Speech

View all Lord Dodds of Duncairn (DUP - Life peer) contributions to the debate on: Plant Health, Seeds, Seed Potatoes and Plant Propagating Material (Amendment) (Northern Ireland) Regulations 2026
Division Vote (Lords)
7 Sep 2026 - Financial Services and Markets Bill [HL] - View Vote Context
Lord Dodds of Duncairn (DUP) voted Aye - in line with the party majority and against the House
One of 2 Democratic Unionist Party Aye votes vs 0 Democratic Unionist Party No votes
Vote Tally: Ayes - 69 Noes - 171
Written Question
UK Internal Trade: Import Controls
Tuesday 28th July 2026

Asked by: Lord Dodds of Duncairn (Democratic Unionist Party - Life peer)

Question to the HM Treasury:

To ask His Majesty's Government which categories of low-value imports moving from Great Britain to Northern Ireland (1) will not face EU duties, (2) will be subject to EU duties, and (3) will be subject to any bureaucratic procedure which is not in place for movements between the regions and nations elsewhere in the United Kingdom.

Answered by Lord Pitt-Watson - Parliamentary Secretary (HM Treasury)

The Government is committed to minimising the impact of the EU’s removal of its low value import (LVI) relief for businesses and consumers in Northern Ireland.

LVIs that are considered ‘not at risk’ will not face the new EU customs duty on LVI goods. As a result of the Windsor Framework arrangements, we estimate that c.99% of parcel movements into Northern Ireland, including low value imports, fall into this ‘not at risk’ category.

A small number of LVIs may be considered ‘at risk’ and subject to the applicable rate of EU duty. This will include business to consumer parcels that are not eligible to move under the UK Carrier Scheme, such as goods subject to sanctions, and business parcels that are not eligible to benefit from the UK Internal Market Scheme. In these cases, businesses can continue to claim waivers or reliefs through the usual means.

The processes for moving goods into Northern Ireland and the facilitations under the Windsor Framework are unaffected by the EU’s change to Low Value Imports.