VAT Relief: Business Donations

Lord Dodds of Duncairn Excerpts

Tuesday 19th May 2026 Lords Chamber

[Lord Livermore (Lab)]

I am aware of the concerns set out by some, including the noble Baroness, about the inclusion of foods high in fat, salt and sugar within the scope of this relief. The work that many of these companies, such as the Company Shop Group, do to support local communities is crucial, and it is important that the new VAT relief does not undermine their ability to do this work. We have not yet been presented with sufficient evidence to justify carving out from the relief foods high in fat, salt or sugar, but Treasury officials will monitor the situation carefully and maintain an open dialogue with the sector.

[Lord Dodds of Duncairn (DUP)]

My Lords, I welcome what the Minister said about this relief. Could he expand on what regard he had to Article 8 of the Windsor Framework, which requires part of the United Kingdom, Northern Ireland, to be aligned with the EU, rather than with the rest of the UK, in VAT and excise duties? Perhaps he could explain that for not just this instance but other instances where relief may not apply in Northern Ireland, part of the United Kingdom.

[Lord Livermore (Lab)]

I have to apologise to the noble Lord, I am afraid, because I do not know the answer to his question about the applicability of this relief to Northern Ireland under the Windsor Framework. I will investigate that and write to him.