Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to his Department's news story Duty Free extended to the EU from January 2021, published on 11 September 2020, whether those new arrangements will apply to airports in Northern Ireland.

Ahead of the end of the transition period, the Government has announced the VAT and excise duty treatment of goods purchased by individuals for personal use and carried in their luggage, arriving from or going overseas (passengers). The following rules will apply from 1 January 2021:

- Personal allowances will apply to passengers entering England, Scotland and Wales from a destination outside of the United Kingdom, with alcohol allowances significantly increased.

- Passengers travelling from England, Scotland and Wales to any destination outside the United Kingdom will be able to purchase duty-free excise goods once they have passed security controls at ports, airports, and international rail stations.

- The VAT Retail Export Scheme in England, Scotland and Wales will not be extended to passengers travelling to the EU, and will be withdrawn for all passengers.

- The concessionary treatment on tax-free sales for non-excise goods will be removed across England, Scotland, Wales and Northern Ireland.