Asked by: Alex Easton (Independent - North Down)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate she has made of the volume of retail goods purchased in Northern Ireland and subsequently transported by consumers into the Republic of Ireland.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HM Revenue and Customs does not hold an estimate of the volume of retail goods purchased in Northern Ireland and subsequently transported by consumers into the Republic of Ireland.
There is no routine data collection on the movement of retail goods carried by individual consumers across the land border, and such movements are not subject to customs declarations.
Asked by: Alex Easton (Independent - North Down)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many consignments moving from Great Britain to Northern Ireland are declared as at risk of onward movement to the EU; and what estimate she has made of the proportion of those consignments that subsequently move into the Republic of Ireland.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The government remains committed to the smooth flow of goods from Great Britain to Northern Ireland. On 5 November, the Independent Monitoring Panel reported that the Internal Market Guarantee was exceeded for its first monitoring period. This means that 96% of the value of freight was moved within the UK internal market system. HMRC does not hold information on goods declared ‘at risk’ upon entry to Northern Ireland that subsequently enter the EU.
Asked by: Alex Easton (Independent - North Down)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the impact of the (a) administrative burden and (b) associated costs of the “at risk” criteria on small and medium-sized enterprises moving goods from Great Britain to Northern Ireland.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government remains committed to the smooth flow of goods from Great Britain to Northern Ireland.
The Government has set out the Internal Market Guarantee that 80% of the value of freight will move under the UK internal market system. On 5 November, the Independent Monitoring Panel reported that the Internal Market Guarantee had been exceeded for its first monitoring period, with 96% of the value moved under the UK internal market system.
HMRC provides substantial support with guidance, engagement and other education for businesses of all sizes which do move goods at risk. The Trader Support Service is free for all businesses to use and can facilitate all goods movements between Great Britain and Northern Ireland.
Asked by: Alex Easton (Independent - North Down)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent discussions she has had with the Secretary of State for Northern Ireland regarding the potential impact of an increase in fuel costs on the agricultural sector in Northern Ireland; and whether she is considering targeted support measures for farmers.
Answered by James Murray - Secretary of State for Health and Social Care
The Government is actively monitoring the increase in fuel costs across the whole of the UK, including in Northern Ireland, and any impacts on our food and farming sectors.
The Government has already announced that the 5p fuel duty cut will be extended until September.
Asked by: Alex Easton (Independent - North Down)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of a reduced rate of VAT for businesses in Northern Ireland on economic growth and competitiveness; and whether her Department has considered piloting such a measure in Northern Ireland.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
VAT operates on a UK-wide basis and is a broad-based tax on consumption with the 20 per cent standard rate applying to most goods and services. VAT is the UK’s second largest tax, forecast to raise £180 billion in 2025/26.
Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer.
Asked by: Alex Easton (Independent - North Down)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether HM Treasury is considering proposals to transfer Northern Ireland public assets to any entity based in the Republic of Ireland.
Answered by James Murray - Secretary of State for Health and Social Care
HM Treasury has not participated in any recent discussions regarding the future ownership, management, or financing of Northern Ireland’s public services, including infrastructure, by the Irish Government or any of its agencies.
Asked by: Alex Easton (Independent - North Down)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of Vehicle Excise Duty changes on motorists in areas experiencing significant road maintenance issues, including potholes.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Consolidated Fund receives the proceeds of VED along with most other tax revenues to support public services and investment in infrastructure, including vehicle infrastructure and road maintenance.
To support motorists, by 2029/30, the government has committed over £2 billion annually for local authorities to repair, renew and fix potholes on their roads – doubling funding since coming into office.
Asked by: Alex Easton (Independent - North Down)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of allocating and ring-fencing funding for strategic rail infrastructure in Northern Ireland.
Answered by James Murray - Secretary of State for Health and Social Care
Responsibility for rail infrastructure in Northern Ireland is devolved to the Northern Ireland Executive. It is the responsibility of the Northern Ireland Executive to allocate funding across devolved areas, and they are accountable to the Northern Ireland Assembly for these decisions.
Asked by: Alex Easton (Independent - North Down)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of proposed EU (a) taxes and (b) charges on small packages entering the EU on Northern Ireland, including parcels sent within the United Kingdom internal market.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
We are aware of changes to the EU’s rules of low value imports and the announcement in December of its intention to introduce customs duty on these goods from 1 July 2026.
At Autumn Budget 2025, the Chancellor announced the removal of the UK's relief from customs duty on goods below £135 from March 2029 at the latest.
There is currently a consultation on these changes that closes on 6th March 2026.
We are committed to ensuring that the current facilitations available for parcels under the Windsor Framework continue to operate. This means that goods eligible to move under the UK Carrier Scheme and the UK Internal Market Scheme will continue to do so. These schemes are designed to protect goods moving within the UK internal market from incurring duty.
The benefits of the UK-EU Trade and Cooperation Agreement will also continue to be available.
The Government continues to engage with industry and the EU to ensure any applicable arrangements are implemented correctly and to minimise any negative impacts on Northern Ireland consumers and businesses.
Asked by: Alex Easton (Independent - North Down)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of duty-free sales arrangements under the Windsor Framework on Northern Ireland’s airports; and whether she has had discussions with the Northern Ireland Executive on enabling passengers travelling from Northern Ireland airports to (a) Great Britain and (b) third countries to access duty-free sales on the same basis as passengers travelling from other UK airports.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Excise duty is due on excise goods due to be consumed in the UK. There are no plans to allow individuals moving from one part of the UK to another to purchase duty free goods.
Passengers travelling from Northern Ireland to a place outside the UK and the EU are entitled to purchase duty free goods in the same way as passengers travelling from Great Britain to a place outside the UK. Duty free shopping between Northern Ireland and the EU would require the application of personal allowances, to prevent the uncontrolled flow of tax-free goods into either Northern Ireland or the EU. The enforcement controls required for this would run counter to the shared ambitions of the UK and the EU set out in the Windsor Framework and the principle of the frictionless movement of people and goods between Northern Ireland and Ireland.