Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 13 April 2026 to Question 124367, what the terms of reference were for the open book exercise.
The open-book review was a condition of the £400m reserve claim the Northern Ireland Executive received at Supplementary Estimates 2025-26. The review’s Terms of Reference were agreed between HM Treasury and the Northern Ireland Executive.
The exercise has now concluded, and HM Treasury has shared the report with the Northern Ireland Department of Finance.