Question to the Northern Ireland Office:

To ask the Secretary of State for Northern Ireland, if he will make an assessment of the potential impact of the introduction of EU Carbon Border Adjustment Mechanism Regulation (EU) 2023/956 on Northern Ireland in the context of the terms of the Windsor Framework.

The Government plans to apply the UK 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.