Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps he is taking to ensure the adequacy of VAT use and enjoyment rules relating to rental and leased vehicle movements between Northern Ireland and the Republic of Ireland.

At the end of the transition period, the VAT rules for the place of supply of services, including the use and enjoyment rules, were amended to reflect that the UK is not part of the EU Single Market. The use and enjoyment rules for the short term hire and leasing of vehicles ensure that UK VAT is due when the vehicles are effectively being used in the UK.