Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has had discussions with his Cabinet colleagues on the potential impact of the provisions of the Windsor Agreement on his ability to vary the VAT registration threshold.

The Windsor Framework establishes new freedoms for the UK to set VAT rates and thresholds in Northern Ireland that go far beyond those available before EU Exit. That includes the ability to zero rate additional goods for VAT and vary the VAT registration threshold.

All tax policy is a matter for the Chancellor, including how this applies in Northern Ireland, and any potential changes will be considered at future fiscal events.