Question to the Department for International Trade:

To ask the Secretary of State for International Trade, what assessment her Department has made of the potential effect of the UK Global Tariff on the economic merits of freeports through tariff inversion.

In designing the UK Global Tariff (UKGT), we have assessed all available evidence submitted as part of the public consultation, and in addition, conducted our own assessment to ensure that the policy is robust and supportive of the UK economy as a whole. We will publish more analysis in the Tax Information and Impact Note (TIIN) alongside the legislation, as is standard practice.