Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment his Department has made of the ability of Northern Ireland's airports to offer duty free sales after the transition period.

The Government continues to work through the implications of the Northern Ireland Protocol, and the unique situation in Northern Ireland that it creates for VAT and excise.

The Government is committed to providing guidance on how the NI Protocol will work, including for duty-free goods, ahead of the end of the transition period.