Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when he plans to publish the rules and timing of the tariff reimbursement scheme for goods not captured under the UK Trader Scheme; and whether that scheme will be (a) retrospective and (b) limited by state aid caps.

The Government has committed to a tariff reimbursement scheme in the NI Command Papers and work continues to develop the scheme. Once the scheme is live, it will enable traders to be reimbursed where they are unable to draw upon the alternative mechanisms to remove tariffs, but can demonstrate after goods have moved into Northern Ireland that they have not entered and will not enter the EU. Further details of the tariff reimbursement scheme and the evidence that will be required for traders to make a claim will be set out in due course. Once arrangements are finalised, the Government will ensure they are well signposted to businesses.