Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what discussions he has had with the European Commission on the application of changes to VAT for the installation of energy saving materials in Northern Ireland.

The Government has been clear that a constructive solution must be found that ensures the whole of the UK can benefit from the energy saving materials reforms and that Northern Ireland remains an integral part of the UK market.

The Government will engage with the European Commission on this matter as soon as possible, within wider discussions regarding the Northern Ireland Protocol.

In the interim, the Northern Ireland Executive will receive a Barnett share of the value of this relief.