Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021 Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) (No. 2) Regulations 2021

Debate between Lucy Frazer and Steve Baker

Thursday 18th November 2021 General Committees

[Lucy Frazer]

It is great to see Parliament working at its best—when there are constructive comments in which everybody agrees with the principle of what the Government are doing. I am grateful that the Opposition Members are not opposing these necessary measures.

The hon. Member for Ealing North mentioned errors. I want to highlight that there are 16,000 tariff lines and 8,000 pages of legislation, and we are correcting six errors. The legislation was put in place at pace. Of course, errors are unfortunate, but these were very small. he also asked about a cumulative impact statement. We do produce impact statements, but I will take his suggestion away.

I would like to address the points made by my right hon. Friend the Member for Wycombe—

[Mr Baker]

Only honourable!

[Lucy Frazer]

Then I will address the points by my hon. Friend the Member for Wycombe. It is the Government’s policy to simplify taxation more broadly. We want to simplify our relationship with Northern Ireland, and we are progressing negotiations to achieve that. He has asked me a couple of questions that, unfortunately, go beyond the ambit of this narrow debate on VAT legislation and correcting minor errors about the relationship between businesses, EU law, the jurisdiction of the Court and the Northern Ireland protocol. I know that those matters are dear to his heart, but all I can say is that we are trying to achieve an appropriate landing point that is satisfactory to the people of Northern Ireland and the EU in the negotiations between Lord Frost and the EU negotiators. On that basis, I commend the statutory instruments to the House.

Question put and agreed to.

CUSTOMS TARIFF (ESTABLISHMENT AND SUSPENSION OF IMPORT DUTY) (EU EXIT) (AMENDMENT) (NO. 2) REGULATIONS 2021

Resolved,

That the Committee has considered the Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) (No. 2) Regulations 2021 (S.I. 2021, No. 1191).