Question to the Department for Environment, Food and Rural Affairs:

To ask the Secretary of State for Environment, Food and Rural Affairs, if she will make an assessment of the potential impact of the introduction of the Carbon Border Adjustment Mechanism on the availability of fertiliser.

The Government remains committed to implementing CBAM from 1 January 2027. This will support UK decarbonisation efforts to lead to a true reduction in global emissions and give industry confidence to invest in the UK knowing their decarbonisation efforts will not be undermined.

The Government expects that initial liabilities arising from the CBAM on fertiliser goods will be modest.

CBAM, like all taxes, will be kept under review by the Chancellor.