Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the continuing operation of EU excise and VAT law concerning goods in Northern Ireland.

The arrangements in Northern Ireland under the Windsor Framework guarantee Northern Ireland’s position within the UK’s VAT and excise area, while still maintaining frictionless arrangements for those businesses trading with the EU - granting Northern Ireland businesses the ability to benefit from new UK changes and ensuring that Northern Ireland households can benefit from the UK’s Brexit freedoms.

The freedoms secured under the Windsor Framework have already delivered benefits for NI people and businesses, including: the application of zero rates on the installation of energy-saving materials; the rollout of new alcohol duty reforms across the whole UK; and the UK-wide application of the changes agreed at Autumn Statement, such as the removal of VAT on period underwear.