Question to the Northern Ireland Office:

To ask the Secretary of State for Northern Ireland, if he will publish his Department's correspondence with the Treasury on changes to the VAT margins scheme regarding VAT on second hand cars purchased in Great Britain and imported to Northern Ireland.

The Secretary of State for Northern Ireland and I regularly liaise with Her Majesty’s Treasury on a wide range of issues affecting Northern Ireland.

During an Urgent Question on 18 November, I committed to engaging with the Treasury on this very issue, however it would not be appropriate to disclose inter-departmental discussions at this time.

We are committed to implementing the Protocol in a flexible and proportionate way and to deliver unfettered access for Northern Ireland business to the whole UK market. Talks are ongoing as part of the Joint Committee process on the impact for certain industries at the end of the transition period, including the re-sale of second-hand cars.