Lord Dodds of Duncairn

This Government is committed to implementing the Windsor Framework and protecting the UK internal market. In furtherance of these commitments and those made in the Safeguarding the Union command paper, the following bodies that include external sector experts have been established:

- Independent Monitoring Panel: Anna Jerzewska, Aidan Reilly and Alastair Hamilton were appointed on 19 September. The Panel has met once under this Government.

- Intertrade UK: Baroness Foster of Aghadrumsee was appointed as Chair on 19 September. Since that time, work has continued on other preparatory activity necessary to establish the body. It is expected that Intertrade UK will meet for the first time early in the New Year.

- Horticulture Working Group: Members include a range of trade associations and other industry representatives. The Group has met twice under this Government.

- Veterinary Medicines Working Group: Members include a range of industry representatives and technical experts. The Group has met twice under this Government.

The Government has separately indicated its intention to commission an Independent Review of the operation of Articles 5-10 of the Windsor Framework, in accordance with its duties under the law, and will update Parliament in due course.

UK Government expenditure on supporting trade between Great Britain and Northern Ireland is not held centrally. The arrangements under the Windsor Framework support a smooth flow of goods between Great Britain and Northern Ireland, significantly reducing costs for both government and businesses compared to the old Protocol.

The process underpinning the Northern Ireland Assembly being notified of relevant regulations is provided for in Schedule 6B Northern Ireland Act 1998. These arrangements were further clarified by the letter from the then-Secretary of State for Northern Ireland to the Speaker of the Northern Ireland Assembly on 2 February 2024.

The UK Government has made certain commitments to seek legislative consent from devolved legislatures ahead of introducing relevant legislation to Parliament. Commitments that may be engaged in giving effect to obligations under the UK/EU Withdrawal Agreement are contained under the 2018 Intergovernmental Agreement on the European Union (Withdrawal) Bill and the Establishment of Common Frameworks.

All statutory instruments are available publicly online. However, where explanatory memoranda have been produced on statutory instruments linked to the Framework, these will highlight the relevant legal basis. We will continue to implement the Windsor Framework in good faith and protect the UK internal market.

The Government meets with officials from the EU regularly to discuss the operation of the Windsor Framework, both virtually and in person in a range of locations. We do not maintain a central log of these engagements.

The Department for Business and Trade does not hold comprehensive data on these matters. The UK Government is committed to implementing the Windsor Framework in good faith and protecting the UK internal market. Windsor Framework implementing arrangements have been designed to ease the flow of goods between Great Britain and Northern Ireland, and reduce administrative and other business burdens.

The Irish Language Broadcast Fund was set up in 2004/5 with funding provided to Northern Ireland Screen from the UK Government via the Northern Ireland Executive’s Department of Culture, Arts and Leisure. Since 2011/12, Northern Ireland Screen has received UK Government funding via the British Film Institute.

The Ulster Scots Broadcast Fund was set up in 2011/12 and also receives UK Government funding via the British Film Institute.

The table below sets out the amount of money allocated to both funds since they were established.

Figures for 2004/05 to 2010/11 have been provided by Northern Ireland Screen. Figures for 2011/12 onwards are set out in the British Film Institute’s annual reports and accounts.

As part of the allocations set out above, in May 2021 the Northern Ireland Office announced an extra £2 million in funding to mark the fulfillment of a UK Government commitment in the New Decade, New Approach agreement that was agreed in January 2020 and saw the restoration of the Northern Ireland Executive. The extra funding was provided through DCMS and the British Film Institute and was split equally between both funds.

The 2023/24 and 2024/25 figures for Northern Ireland Screen’s funding for the Irish Language Broadcast Fund and Ulster Scots Broadcast Fund will be published via the British Film Institute’s annual report and accounts. The British Film Institute’s 2023/24 annual report and accounts will be published in due course.

The Irish Language Broadcast Fund offers several training opportunities for Irish speakers working or aspiring to work in the independent production sector in Northern Ireland. Northern Ireland Screen is responsible for the allocation of funding to such schemes, and how they are operated.

The Irish Language Broadcast Fund was set up in 2004/5 with funding provided to Northern Ireland Screen from the UK Government via the Northern Ireland Executive’s Department of Culture, Arts and Leisure. Since 2011/12, Northern Ireland Screen has received UK Government funding via the British Film Institute.

The Ulster Scots Broadcast Fund was set up in 2011/12 and also receives UK Government funding via the British Film Institute.

The table below sets out the amount of money allocated to both funds since they were established.

Figures for 2004/05 to 2010/11 have been provided by Northern Ireland Screen. Figures for 2011/12 onwards are set out in the British Film Institute’s annual reports and accounts.

As part of the allocations set out above, in May 2021 the Northern Ireland Office announced an extra £2 million in funding to mark the fulfillment of a UK Government commitment in the New Decade, New Approach agreement that was agreed in January 2020 and saw the restoration of the Northern Ireland Executive. The extra funding was provided through DCMS and the British Film Institute and was split equally between both funds.

The 2023/24 and 2024/25 figures for Northern Ireland Screen’s funding for the Irish Language Broadcast Fund and Ulster Scots Broadcast Fund will be published via the British Film Institute’s annual report and accounts. The British Film Institute’s 2023/24 annual report and accounts will be published in due course.

The Irish Language Broadcast Fund offers several training opportunities for Irish speakers working or aspiring to work in the independent production sector in Northern Ireland. Northern Ireland Screen is responsible for the allocation of funding to such schemes, and how they are operated.

The Government does not provide direct funding to any of the UK’s Commonwealth Games associations. We provide the majority of support for grassroots sport through our Arm’s Length Body, Sport England. In this financial year, Sport England awarded £1.5 million to Commonwealth Games England.

The Northern Ireland Pet Travel Scheme requires pet owners from Great Britain to have a microchipped pet and hold a valid pet travel document, this is free to obtain.

Defra staff will provide support to the public when needed on departure from Great Britain to ensure compliance upon arrival in Northern Ireland.

We expect that the vast majority of people will comply and the Government will be providing comprehensive support to those travelling with their pets to ensure they can do so.

However, in rare instances where a pet owner is not compliant upon arrival in Northern Ireland officials from the Northern Ireland Department of Agriculture, Environment and Rural Affairs will provide further support.

Pet owners who live in Great Britain will be able to apply online for a free pet travel document online from the Animal and Plant Health Agency (APHA).

To do so, pets will need to have been microchipped. Microchipping is already a legal requirement in the United Kingdom for dogs, for cats in England since June 2024. Pet owners will also need to confirm they will not use the scheme to travel to the EU.

Northern Ireland pet owners will not be required to hold a pet travel document and will face no checks.

The Secretary of State for Defra, with the Scottish and Welsh Ministers, and the Department of Agriculture, Environment and Rural Affairs are the competent authorities for the scheme.

For travel from Great Britain to Northern Ireland, the Northern Ireland Pet Travel Scheme, which will be in place from June 2025, will significantly reduce the burdens associated with the original Northern Ireland Protocol for Great Britain based pet owners. Northern Ireland pet owners will not face any checks and will not be required to hold a pet travel document.

The UK's position on Taiwan has not changed. There is a longstanding and historic pattern of ministerial engagement between the UK and Taiwan, which underpins our cooperation in a range of areas, and support our strong and growing relations with a likeminded democratic partner.

Goods manufactured outside the UK or EU that are in free circulation in Great Britain are only subject to duty when moved to Northern Ireland if they are considered to be ‘at risk’ of entering the EU. Goods that are subject to trade defence measures are treated as ‘at risk’.

In these scenarios, the Windsor Framework provides a means to offset these costs. If goods do not subsequently enter the EU, the Duty Reimbursement Scheme can be used to claim back the full amount. The Customs Duty Waiver Scheme is also available for traders to waive the duties up to certain thresholds, regardless of the ultimate destination of the goods.

The estates of all individuals benefit from a £325,000 nil-rate band for inheritance tax. This has been fixed at £325,000 since April 2009.

The residence nil-rate band is a further £175,000 for those passing on a qualifying residence on death to their direct descendants, such as children or grandchildren. The residence nil-rate band was introduced in April 2017.

This means qualifying estates can pass on up to £500,000 and the qualifying estate of a surviving spouse or civil partner can pass on up to £1 million without an inheritance tax liability. This is because any unused nil-rate band or residence nil-rate band is transferable to a surviving spouse or civil partner.

Where personal tax thresholds are not fixed, up until April 2012, they were indexed in line with the Retail Price Index (RPI) measure of inflation. As set out in the 2012 Finance Act, from April 2012, any personal tax thresholds that were not fixed were indexed in line with the Consumer Price Index (CPI) measure of inflation.

Had the nil-rate band not been fixed, HMRC estimate it would have been £508,000 in 2024-25.

As set out in the Safeguarding the Union Command Paper, more than 80% of all freight movements from Great Britain to Northern Ireland will be treated as not at risk and will move within the UK internal market system. That commitment will be monitored by the Independent Monitoring Panel and will take effect once the internal market system comes into force fully next year.

The government annually publishes data on the collection of council tax. Data on uncollected council tax up to 2023-24 is below:

The Government has no plans to conduct a council tax revaluation in England. The Government is committed to keeping taxes on working people as low as possible.

This information is not collected centrally by the Government.

The Irish Language Investment Fund, An Ciste Infheistíochta Gaeilge, was established by a grant-in-aid of £8 million from the Government in 2010 in connection to the Hillsborough Castle Agreement.

In 2020, the Government announced the provision of an additional £4 million in capital funding to An Ciste as part of the commitments in relation to Northern Ireland’s unique circumstances that were agreed in the New Decade, New Approach agreement.

The Block Grant Transparency publication, which sets out changes to devolved government funding from the 2015 Spending Review onwards in detail, will shortly be updated with changes made at Autumn Budget 2024.

In Northern Ireland, voters who have spoilt their postal ballot paper or accidentally marked it in a way they had not intended may apply for a replacement postal ballot paper to be issued, providing the original ballot paper and Declaration of Identity document are returned to the Chief Electoral Officer. For security reasons, additional ballot papers are not issued to voters claiming to have lost their original.

The Government has no plans to alter the security provisions currently in place, but we continue to keep all aspects of electoral law under review.