Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the implications for electricity prices in Northern Ireland of the decision to disapply VAT on domestic electricity bills for six months.

The Government has announced a cut in VAT on electricity bills to give millions of households breathing space on the cost of living. These changes to VAT apply and are funded for this winter (from 1 October 2026 to 31 March 2027).

The Windsor Framework provides the legal basis and mechanism for changes to VAT on goods in Northern Ireland, and the Government has begun discussions about with the European Union on applying this mechanism for these changes.

To ensure that households in Northern Ireland receive the same support as quickly as the rest of the UK, the Northern Ireland Executive will receive comparable funding to enable it to support households in Northern Ireland with the cost of living this winter.