Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, if he will take steps to ensure that due weight is given to the position of Northern Ireland in respect of its (a) land border with the Republic of Ireland and (b) Section 75 equality-proofing requirements when decisions are taken on the future of HM Revenue and Customs offices and personnel under regional centres framework.

HM Revenue and Customs (HMRC) fully recognises its legislative commitments to Northern Ireland. Plans relating to people and locations, including regional centres, will take into account Section 75 Northern Ireland Act 1998.

HMRC is aware of the complexity of issues arising from the land border with the Republic of Ireland. Any proposals to transform HMRC’s approach and the way it undertakes its work will take into account all risks and ensure that these are given due weight and consideration, including those connected to the land border.