Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the full introduction of the EU Carbon Border Adjustment Mechanism Regulation on Northern Ireland under the terms of the Windsor Framework.

The Government plans to apply the UK Carbon Border Adjustment Mechanism (CBAM) across the whole UK, including Northern Ireland, from 2027. The UK will continue to work with international partners, including the EU, to ensure our approach is implemented in a way that works for businesses.

The EU's CBAM could only apply in Northern Ireland with the agreement of the UK and in line with the democratic safeguards of the Windsor Framework.