Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what progress the UK-EU Joint Committee has made on the VAT Margin scheme for goods moving between Great Britain and Northern Ireland.

The Northern Ireland Protocol frames the approach to VAT on goods, including the second-hand margin scheme, in Northern Ireland. As set out in the Command Paper on the Northern Ireland Protocol in December, the Government is aware of concerns raised about the changes to the second-hand margin scheme on certain specific sectors moving goods from Great Britain to Northern Ireland.

The Government is aiming to minimise disruption for Northern Ireland traders to the extent possible, including through discussions with the European Commission as appropriate.