Question to the Foreign, Commonwealth & Development Office:

To ask His Majesty's Government what is their proposed timetable for implementing each element of the Windsor Framework.

We will set out full details of future arrangements in due course. As we set out in the Government's Command Paper, for some arrangements we will provide time for businesses and operators to prepare - as on parcels, where the arrangements will be in place from October 2024. Others will be phased, as we have set out for the agrifood retail green lane. And some can be taken forward straight away, as with legislation to ensure that Northern Ireland will be able to apply zero rates of VAT to the installation of energy-saving materials.